Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Transient Occupancy Tax topic
No spam. Unsubscribe anytime.
Board updates county ordinance to reflect new state rules for short‑term rental reporting
Summary
Rockbridge supervisors amended the county transient‑occupancy tax ordinance to align with recent state legislation shifting some reporting and remittance responsibilities to accommodation intermediaries such as Airbnb.
The Rockbridge County Board of Supervisors on June 23 approved changes to the county’s transient‑occupancy tax ordinance to follow new state law that shifts certain reporting obligations from individual short‑term rental providers to accommodation intermediaries.
Staff member Mr. Dighton told the board the General Assembly passed House Bill 222383 earlier in the spring and that county code must be updated to define “accommodation intermediary” and related terms and to adjust the county’s return and reporting requirements. Under the changes, owners who sell rooms directly will still file monthly returns, but those who list exclusively through an intermediary such as Airbnb will no longer be required to file monthly guest lists: instead the intermediary will provide the county with required information and collect or remit taxes as required by state law. The ordinance amends county code sections 25‑176, 25‑178, 25‑180 and 25‑186 to add and use new definitions and to add an annual attestation requirement for accommodation providers.
The board opened and closed a public hearing with no public comments. Supervisors voted to adopt the ordinance amendment. The county’s commissioner of the revenue had signaled support for the change, staff said, because it simplifies enforcement and reporting by routing information through the intermediaries.
Ending: Planning and revenue staff will implement the changes and update county tax forms and guidance to reflect the intermediary reporting process and remaining filing responsibilities for operators who sell directly.
