Virginia county rules
York County, VA vacation rental rules and taxes
York County treats short-term rentals as tourist homes: allowed by right in its business districts, but in residential districts only with a Board of Supervisors special use permit ($750). The board’s policy favors owners who live in or within 3,000 feet of the home, one rental per owner, and wide spacing between rentals. Expect a fire inspection every year and a floor plan with your application. Stays owe 7% sales tax plus a 5% county tax and $2 a night.
Checked against official sources November 7, 2026What to do
Check your zoning
Look up your zoning in the county’s property information system. In the LB and GB business districts a tourist home is allowed by right; in residential districts you need a special use permit from the Board of Supervisors.Source
Apply for the special use permit
Include a narrative (how you’ll run it and monitor guests, maximum guests, stay lengths, bedrooms, parking, and whether you rent rooms or the whole house) and a floor plan showing every room and which ones guests can use. The board weighs neighbors’ comments, road capacity, distance to other rentals, and whether you live nearby, and sets your guest limit.Source
Pass fire and life-safety checks
Have the Fire Marshal approve an emergency action plan showing exit routes and extinguisher locations, post it for guests, install 2A10BC extinguishers and interconnected smoke detectors, and pass a fire inspection before opening and every year after. Give the Sheriff’s Office your responsible party’s contact information.Source
Taxes on each stay
Stays under 90 days owe 7% sales tax, and stays under 30 days also owe the local transient occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with Virginia Tax. For direct bookings, get a county business license, open a transient occupancy tax account, and file the 5% tax plus $2 per room per night with the Commissioner of the Revenue online by the 20th of the next month.Source
Fees
| Special use permit applicationIn most cases; non-refundable. | $750 |
|---|
House rules for guests
Sources
- Short-Term Rental (STR) Procedures · York County Planning Division
- Zoning Ordinance excerpts: § 24.1-409, standards for short-term rental homes · York County
- Transient Occupancy and $2 Additional Taxes · York County Commissioner of the Revenue
- Board Policy BP-24-30, Short-Term Rental Homes Policy (June 18, 2024) · York County Board of Supervisors
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.