All individuals or groups who offer rental of lodging space for periods less than 30 days are considered homestay businesses. This includes rentals advertised on websites such as AirBnB, VRBO, and StayCharlottesville. As Businesses, homestays operating in Albemarle County are required to obtain a license and pay all applicable taxes from the list below:

• You must obtain a homestay zoning clearance from Community Development
• You must obtain a business license
• You must collect and remit Transient Occupancy Tax
• You must file and pay Business Tangible Personal Property Tax
• If you serve food or beverages, you must collect and remit Food and Beverage tax

If you have not yet started conducting your homestay business, please review the homestay regulations and apply for a Homestay Zoning Clearance before obtaining a business license.

Existing homestays that have been operating without a business license and a zoning clearance should immediately obtain a business license and remit unpaid taxes, and contact Community Development staff to begin the application process for their Homestay Zoning Clearance.

If you have already begun conducting your homestay business without a business license, please contact us immediately as you will owe retroactive taxes for your business activities. If you have conducted business in the County at any time, past or present, you will owe taxes.

 SPECIAL EXEMPTION FOR HOSTS BOOKING EXCLUSIVELY THROUGH INTERMEDIARIES

Effective January 1, 2026, an accommodations provider (property owner) is not required to transmit a transient occupancy tax return to a locality if (1) all retail sales of accommodations are facilitated by an accommodations intermediary (e.g., AirBNB, Expedia, Stay Charlottesville, etc.) and (2) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary.

This attestation affirms if their accommodation is facilitated by an accommodations intermediary. If the accommodations intermediary(ies) will be responsible for filing and paying all their monthly transient occupancy tax remittances, the accommodations provider will not be required to file a monthly transient occupancy report with Albemarle County. An accommodations provider will be required to prepare and file a transient occupancy report with the County for the retail sale of any accommodations not facilitated by an accommodations intermediary, will be responsible for remitting such tax as may otherwise be required, and continue to file on a monthly basis until a new attestation period opens.

As an Accessory Tourist Lodging business, you must file this attestation each year along with your annual Business License renewal.  

• Download your Annual Attestation online HERE or complete our digital renewal form HERE. 

Contact

Contact the Albemarle County Department of Finance and Budget,  Business & Personal Tax Unit via the information below.

• Phone: 434-296-5852
• Email: tax@albemarle.org
• In Person: 401 McIntire Rd, Room 133