Rockingham County, VA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 5% of room or space rental charge
- Covered stays
- Rentals under 30 consecutive days
- Reports due
- Last day of month after each quarter
- Late penalty
- 5% plus 1% interest per month
- Criminal penalty
- Up to $1,000 fine or 30 days jail
- Where it applies
- Unincorporated county, not Harrisonburg or towns
Summary
Renting a house or room in unincorporated Rockingham County for fewer than 30 days triggers a 5 percent transient occupancy tax on the rental charge, collected by the host and remitted to the Commissioner of the Revenue every calendar quarter.
In addition to all other taxes of every kind, now or hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to five (5) percent of the total amount paid for room or space rental to any hotel or travel campground as well as any residence or portion of a residence rented for a period of fewer than thirty (30) days. ... If any person shall fail to remit to the county treasurer the tax required to be collected and paid under this article, within the time and in the amount specified in this article, there shall be added to such tax by the commissioner of the revenue a penalty of five (5) percent and if the tax shall remain delinquent and unpaid for a period of one (1) month from the date the same is due and payable, there shall be in addition, added to such tax by the commissioner of the revenue, interest at the rate of one (1) percent per month on the amount of the tax for each month or portion thereof from the date upon which the tax is due as provided in this article.
Full Breakdown
Rockingham County Code § 7-24 levies a 5 percent tax on the total room or space rental charge paid by any transient, defined in § 7-23 as someone who obtains lodging for not more than 30 consecutive days. The levy expressly reaches "any residence or portion of a residence rented for a period of fewer than thirty (30) days," not just hotels and travel campgrounds, so a homeowner renting out a house, cabin, or spare room in the unincorporated county outside Harrisonburg and the towns owes the tax on that short-term booking.
Under § 7-26, the person receiving the rental payment must collect the tax from the guest at the time payment is made. Section 7-27 requires a quarterly report to the Commissioner of the Revenue, with the report and the tax remittance due to the County Treasurer on or before the last day of the month following each calendar quarter. Section 7-25 exempts room or space rental paid to a hospital, medical clinic, convalescent home, or home for the aged, but that exemption does not reach ordinary vacation or short-term rental housing.
Section 7-31 authorizes the Commissioner of the Revenue to adopt enforcement rules and to identify every operator liable for the tax, and treats noncompliance with those rules as a separate violation of the article.
Violations & Fines
Failing to remit the tax on time draws an automatic 5 percent penalty plus interest of 1 percent per month on the unpaid tax under § 7-28. Separately, § 7-32 makes any violation of the transient occupancy tax article a criminal offense punishable, upon conviction, by a fine of not more than $1,000, imprisonment for up to 30 days, or both, and conviction does not excuse the underlying tax, penalty, or interest still owed.
Frequently Asked Questions
Does Rockingham County tax short-term rentals like Airbnbs?
Who is responsible for collecting the tax from guests?
How often must I file and pay the tax?
What happens if I miss a filing or payment?
Sources & Official References
Other rules in Rockingham County
How Rockingham County compares: Cities with the Highest Short-Term Rental Taxes·Compare Rockingham County to another location·View the Virginia short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.