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.

Contact

Contact the Albemarle County Department of Finance and Budget,  Assessments Office via the information below.

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