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Board approves code updates to align transient-occupancy tax rules with 2023 and 2025 state law changes
Summary
County staff presented proposed amendments to chapter 82 of the Accomack County code to reflect 2023 and 2025 changes in state law governing transient occupancy taxes; the board approved sending the code changes forward (no tax rate change).
County Attorney (presentation staff) brought proposed changes to chapter 82 of the Accomack County Code to incorporate amendments made by the General Assembly in 2023 and 2025 governing transient occupancy taxes.
The changes in state law clarify definitions of ‘‘accommodations intermediaries’’ (platforms such as online short-term rental marketplaces) and ‘‘accommodations providers’’ (owners/operators). The 2025 amendment — effective July 1 — allows accommodations providers to avoid filing gross-receipts reports with the locality if they file an annual affidavit asserting that all their rentals are facilitated by an accommodations intermediary that reports and remits the tax on their behalf.
Staff characterized the code amendment as ‘‘housekeeping’’ to align local code with state requirements; no change in the tax rate was proposed. The board approved moving the ordinance amendments forward as presented.
Why it matters: the change clarifies reporting responsibilities for short-term rental platforms and property owners and reduces duplicate reporting where intermediaries remit taxes on behalf of hosts.
Action: the board voted to adopt proposed code changes aligning local transient-occupancy tax reporting rules with state law updates.
