Commissioner of the Revenue
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. video clubs, equipment rentals, tuxedo rentals, etc).
Forms
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Quarter
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Filing Period
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Due Date
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st
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January 1
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-
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March 31
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April 20th
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2nd
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April 1
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- |
June 30
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July 20th
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3rd
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July 1
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-
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September 30
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October 20th
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4th
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October 1
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-
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December 31
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January 20th
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Other Helpful Links:
Contact Us:
Mailing Address:
Attn: Short Term Rental Division
Commissioner of the Revenue
PO Box 175
Spotsylvania VA 22553-0175
Physical/Overnight Address: Directions
Richard E Holbert Bldg (1st Floor)
Attn: Business Tax Division
Commissioner of the Revenue
9104 Courthouse Rd
Spotsylvania VA 22553
E-Mail: cor@spotsylvania.va.us
Main: 540.507.7051
Fax: 540.582.7190
Office Hours:
8:00 a.m. – 4:30 p.m. Monday through Friday
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