Council updates transient occupancy rules to align with state changes; Airbnb/hosts to provide addresses and gross receipts starting July filings

Harrisonburg City Council on June 24 approved amendments to the city's transient occupancy tax ordinance to align local rules with recent Virginia statutory changes affecting accommodation intermediaries and short-term rental hosts.

Commissioner of Revenue Karen Rose explained House Bill 2383 and related changes to the Code of Virginia (58.1-3826 and 58.1-3) that remove a phrasing barrier and require accommodation intermediaries (for example, marketplace platforms) to provide the locality with addresses and gross receipts for facilitated accommodations. Rose said the state will begin providing that data effective July 1 and that localities should receive the first filing by August.

The amendments the council approved add an annual host attestation option: a host that uses only an accommodation intermediary can, on an annual basis, file a signed attestation that it will not need to file monthly reports directly with the commissioner's office. The ordinance changes also adopt language consistent with state confidentiality protections for taxpayer information.

Council voted unanimously to adopt the ordinance language changes. Staff said the commissioner's office will distribute the attestation form in January alongside business-license renewals and will monitor the state data feed from accommodation intermediaries.

Votes at a glance: Ordinance amendments to Title 4, Chapter 2, Article 5 (transient occupancy tax) were approved on council motion and roll call.