Short Term Rental Tax
A business is said to be engaged in short term rental if 80% of the gross rental receipts of the business, in any year, are from transactions involving rental periods of 92 days or less. This is a 1% tax, (in addition to the state sales tax), which is assessed to the consumer and collected by the business. The business then reports and pays the amounts collected on a quarterly basis to the Commissioner of the Revenue's Office. Access the short term rental quarterly online filing form.
The Short Term Rental Tax forms are mailed to each business upon filed Business License application. It is required that a copy is retained by the business and submitted by mail or by document upload portal. The Short Term Rental Tax forms are due to be filed and payment remitted, to the Commissioner of the Revenue on or by the 20th of the months of April, July, October and January.
The York County Code § 21-126 A and B states “Each certified shot-term rental business under the provisions of this article shall file a quarterly tax return with the Commissioner of the Revenue, indicating for the quarter just past . . . Each return shall be accompanied by payment of the taxes due and owning or collected by the certified, short-term rental business. The quarterly return and payment of tax shall be filed with the Commissioner of the Revenue on or before the twentieth day of each of the months of April, July, October and January, representing, respectively, the gross proceeds and taxes collected during the preceding quarters ending March 31, June 30, September 30 and December 31.”
Short-Term Rental of Real Estate
If you are planning to rent a home that you own or a room out of the home, located in York County, short-term, less than 90 days to guests, you are required to contact York County Planning Department regarding obtaining a Special Use Permit as well as filing a business license before beginning this activity. It will also be required, if you rent the home or a room in your home for less than 90 days to guests, that you collect Sales & Use Tax from your guest.
Also, if you plan to rent a home or a room out of your home for less than 30 days to guests, you will be required to collect and file for the Transient Occupancy Tax and the Additional $2 Transient Occupancy Tax (Room Tax) from your guest.
Once your Special Use Permit has been approved by the York County Board of Supervisors, you can apply for your Business License. It will also be necessary for you to complete a Consumer Tax Registration Form (PDF).
The following taxes may need to be collected from your guest and submitted on a monthly basis:
|Tax Type:||Amount||Submitted to:|
|Sales & Use Tax||7% of nightly charge||Virginia Department of Taxation|
|Prepared Food and Beverage Tax||4% of gross receipts||Commissioner of the Revenue|
|Transient Occupancy Tax||5% of nightly charge||Commissioner of the Revenue|
|$2 Room Tax||$2 charge per guest room per night||Commissioner of the Revenue|