Finance Home  |  Short Term Rental Tax

The Short-term Rental Tax is a tax levied on the short-term rental of tangible property in the County of Albemarle. Short-term rental taxes are in lieu of the Business Tangible Personal Property taxes on the rented property. The tax rate is 1% of the gross rentals.

This tax is not applicable to Real Estate rentals or Homestays.

Businesses engaged in the short-term rental of tangible property, including but not limited to tents, clothing, sports equipment and gear, movie and video rental, storage cabinets, etc. and heavy equipment property such as generators, air compressors, heaters and dehumidifiers, augers, pressure washers, earth moving equipment, etc. must collect and remit Short-term Rental taxes to the County. 

Individuals or entities collecting Short-term Rental taxes are required to register with the Finance Department – Revenue Administration Assessments division, obtain a business license, and remit the appropriate short-term rental tax return and payment on a quarterly basis by each deadline.  

A Renter’s Certificate of Registration, which can be downloaded here, along with an inventory list must be filed annually with the Finance Department – Revenue Administration Assessments division before March 1. 

To register your business, please review the “New Business” information on the Business License page, and visit the Finance Department, Tax Assessments division with all the required documents, or mail your documents to the Finance Department at 401 McIntire Rd, room 133, Charlottesville VA 22902. You can download the business license application here. 

Once registered, you can easily file and pay your quarterly Short-term Rental collections online through our business tax online service (button below). You can also find the Short-term Rental remittance form here.