Short-term Rental

The Chesterfield County Code requires any certified short-term rental business to collect from the lessee, at the time of rental, a tax on the gross rental receipts (excluding state and local sales taxes). The law separates short-term rental businesses into two categories depending on the type of property that is primarily rented. The tax rate is determined by the category for which the business qualifies and has been certified:

• The first category covers most short-term rental businesses, and includes businesses involved in the rental of personal property such as inflatables, signs, sporting goods, DVDs, video games, party/catering equipment, and similar items. The tax rate for this category is 1% of gross rental proceeds.
• The second category is for businesses that rent heavy equipment property, such as construction machinery and equipment, welding equipment, carpentry equipment, agricultural machinery, carpet cleaning equipment, floor sanding or waxing machines, lawnmowers, materials handling equipment, power washers, and scaffolding. The tax rate for this category is 1.5% of gross rental proceeds.

Tax Collection

The collected tax is held in trust by the business and remitted to the commissioner of the revenue on a quarterly basis. The quarterly return must be filed on or before the 15th day of the month following the quarter end, and the tax paid on or before the last day of that month. (View all tax forms.)