Short-Term Rental Regulations
in Carroll County, VA

Short-term rentals must be registered annually with the Carroll County Commissioner of the Revenue; operators must collect and remit a 5% transient occupancy (lodging) tax and applicable Virginia sales/use tax; operators must file Business Personal Property tax and remit meals tax if meals are provided. The county guidance does not state zoning, occupancy limits, minimum-night stays, or host-presence requirements on the official registration page.

Yes, a permit is required to operate a short-term rental in Carroll County. 1) Complete the Carroll County Short Term Rental Registration form and mail it to Wade Marion, Commissioner of the Revenue, 605-7 Pine St., Hillsville, VA 24343. 2) Register with the Virginia Department of Taxation for sales/use tax as needed and collect/remit the 5% transient occupancy tax; remit transient occupancy tax and report to the Carroll County Treasurer by the 20th day of the month following collections and contact the Treasurer before submitting initial forms (Treasurer phone: 276-730-3060). 3) File Business Personal Property returns (due May 1; payment due Dec. 5) as required. The registration is required annually.

1) Complete the Carroll County Short Term Rental Registration form and mail it to Wade Marion, Commissioner of the Revenue, 605-7 Pine St., Hillsville, VA 24343. 2) Register with the Virginia Department of Taxation for sales/use tax as needed and collect/remit the 5% transient occupancy tax; remit transient occupancy tax and report to the Carroll County Treasurer by the 20th day of the month following collections and contact the Treasurer before submitting initial forms (Treasurer phone: 276-730-3060). 3) File Business Personal Property returns (due May 1; payment due Dec. 5) as required. The registration is required annually.