Every person offering rental of lodging space for periods of fewer than 30 consecutive days must collect the 8% transient occupancy tax from their patrons and remit this trust tax to the Lexington Commissioner of Revenue's Office. 

Homeowners advertising rooms for short-term rental through online platforms, such as AirBnB, VRBO, Homeaway, etc., or advertising on their own, must obtain a short term residential rental registration from the Lexington Planning and Development Department prior to starting a short-term rental business.

Homeowners will also be required to complete a City of Lexington's Accommodations Provider Attestation Form annually and return it to the Commissioner of the Revenue's Office by January 30th of each year. As indicated on the form, if you book SOLELY through an accommodations intermediary which pays ALL of your transient occupancy taxes, you will select, sign and date Section 2 and will not be required to fill out monthly transient occupancy returns for the remainder of 2025. If you collect and remit all or some of the transient occupancy taxes, you will select, sign and date Section 3 and continue to submit the monthly transient occupancy returns as in the past.

City of Lexington's Annual Accommodations Attestation Form

Virginia Local Transient Occupancy Tax Return Form