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Chesterfield County's Short-Term Rental Tax is a tax collected by a business/person certified to engage in the short-term rental of property. Every business certified to engage in the short-term rental business shall collect the rental tax from the lessee of the daily rental property at the time of the rental for periods of 92 consecutive days or less.
The term short-term rental property does not include trailers or other tangible personal property required to be licensed or registered with the Department of Motor Vehicles, Department of Game and Inland Fisheries, or the Department of Aviation.
The Commissioner of the Revenue makes the determination if a rental business is certified as a short-term rental business initially when the business opens, and the business must submit a return for re-certification each year. Our office will mail a Short-Term Rental application and tax returns to you annually.
The heavy equipment tax rate is 1.5% and for all other property the rate is 1% of gross rental proceeds. Payments are due on or before the last day of the month following the end of the quarter.
Due Dates and Penalties
Short Term Collection Period
Report due April 15
Payment by April 30
January - March
Report due July 15
Payment by July 31
April - June
Report due October 15
Payment by October 31
July - September
Report due January 15
Payment by January 31
October - December
There is a 10%, or $10.00, whichever is greater late filing penalty if the return and remittance are not postmarked by the deadlines above.
Interest at the rate of 10% per year, calculated monthly beginning on the first day following the date upon which the tax was due will be added to the tax and penalty.