Short-Term Rental Regulations
in Carroll County, VA

Airbnb listings are allowed in Carroll County, VA, but with restrictions. 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. A permit is required before you can host. These rules apply to all short-term rental platforms (Airbnb, Vrbo, Booking.com, etc.) — not just Airbnb specifically. See the official source linked on this page for full requirements. Last verified 2026-05-14.

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.

Vrbo is permitted in Carroll County, VA under the same restrictions that apply to Airbnb — local rules govern the rental itself, not the specific platform. You must hold a valid permit before hosting on Vrbo. Last verified 2026-05-14.

Short-term rental hosts in Carroll County are typically responsible for lodging, occupancy, and applicable sales taxes — these usually apply even where hosting is allowed without a permit. Rates and remittance rules vary by jurisdiction (state, county, and city can each levy a share); confirm the current rates with the official source linked on this page. Platforms such as Airbnb and Vrbo collect some taxes automatically, but the host remains liable for any not collected on their behalf.

We are not currently tracking any recent short-term rental ordinance changes for Carroll County. STR rules change frequently — verify the current requirements with the city or county before listing, using the official source linked on this page.