Short Term Rental Tax (Daily Rental)

County Code - Chapter 21 - Taxation / Article X - Daily Rental Property Taz

Sec. 21-292.  Daily rental property defined. 
For purposes of this chapter, "daily rental property" means all tangible personal property held for rental and owned by a person engaged in the short-term rental business, except trailers, as defined in section 46.2-100 of the Code of Virginia and other tangible personal property required to be licensed or registered with the Department of Motor Vehicles, Department of Games and Inland Fisheries, or the Department of Aviation.

 1% of the gross receipts 
This tax applies to any short-term rental business that has transactions involving rental periods of 92 consecutive days or less, and the gross receipts of these transactions amount to 80% or more of the business' annual gross income  (e.g. rental of videos, equipment, formal wear, etc).

Quarterly Filing Form       

Quarter Filing Period
Due Date
1st January 1 - March 31 April 20th
2nd April 1  - June 30 July 20th
3rd July 1 - September 30 October 20th
4th October 1 - December 31 January 20th

Additional Links

Contact Information

Main: 540-507-7051 
  Fax:  540- 582-7190


Mailing Address:
Attn: Short Term Rental Division
Commissioner of the Revenue
PO Box 175 
Spotsylvania VA 22553-0175

Physical/Overnight Addr:
Richard E Holbert Bldg
(1st Floor)
Attn: Short Term Rental Division 
Commissioner of the Revenue
9104 Courthouse Rd 
Spotsylvania VA 22553

Office Hours:
8:00 am – 4:30 pm
Monday through Friday