Prince William County, VA Short-Term Rentals: Short-Term Rental Permits (2026)

Sec. 26-121 is the definitions section of the county's transient occupancy tax, and it decides whether a rental falls inside the tax. The code defines an "accommodations provider" as any person that furnishes accommodations to the general public for compensation, and "furnishes" covers the sale of use or possession or of the right to use or possess. A "transient" is a guest who obtains use or possession of accommodations for a charge for no more than 29 consecutive days, whether the guest pays personally or someone else pays. A stay of 30 consecutive days or longer falls outside the definition.

"Accommodations" is drafted broadly. It reaches rooms or space in any hotel, motel, inn, tourist camp, tourist cabin, camping ground, travel campground, club, or "any other place" where rooms, lodging, space, or accommodations are regularly furnished to transients for a consideration. The separate "hotel" definition adds a size marker: a lodging place in the county that offers accommodations to any transient for compensation and can lodge four or more persons at any one time.

Booking platforms are covered by the "accommodations intermediary" definition. An intermediary is any person other than the provider that facilitates the sale and either charges a room charge plus a retained accommodations fee, collects the room charge, or charges a retained fee of another kind. Three groups are carved out: providers operating under the intermediary's own trademark, trade name or service mark; a person paid only a commission by the provider at a price equal to what the provider receives; and a real estate licensee under Title 54.1 of the Code of Virginia acting within the scope of the license.

The "room charge" is the full retail price charged to the customer before taxes, and it includes any facilitation fee the customer pays and the intermediary keeps, under whatever name. It is determined under 23VAC10-210-730 and related Virginia Department of Taxation rulings. The tax rate itself sits in Sec. 26-122: five percent of the total price paid for use or possession of the room or space. Charges paid to a hospital, medical clinic, convalescent home or home for the aged are exempt under Sec. 26-123. Article X creates no separate application or license fee. It works through collection at payment (Sec. 26-124), quarterly or monthly reports to the director of finance (Sec. 26-125), and registration with the county for whichever party collects and remits the tax. The current text of this definitions section took effect on October 1, 2022, under Ord. No. 22-27.