Overview: Are Short-Term Rentals Allowed in New Kent, VA?

Yes, short-term rentals are explicitly allowed in New Kent County, Virginia. The county's Commissioner of Revenue explicitly lists "Operate a short term rental (Vacation Rental)" as a business activity that requires a Business License, confirming that STRs are legal and regulated in this market. However, New Kent County maintains a relatively light regulatory approach compared to more urban jurisdictions, focusing primarily on business licensing and taxation rather than extensive zoning restrictions or permit requirements.

How to Start a Short-Term Rental Business in New Kent, VA

Starting an STR business in New Kent County involves a straightforward process focused on business compliance rather than complex zoning approvals:

Step 1: Business License Application

• Obtain a Business License from the New Kent County Commissioner of Revenue
• The minimum license fee is $50.00
• Required if you have an office, retail space, or other location in New Kent County, OR if you're a resident of New Kent County operating the business

Step 2: Complete Required Documentation

• Submit business license application with proof of business operation
• Provide Federal EIN and SSN/ITIN information
• File appropriate tax schedules (Schedule C or Schedule C-EZ)

Step 3: Ongoing Compliance

• Annual license renewal
• Monthly tax reporting and remittance
• Maintain accurate financial records

Required Documents, Permits, Licenses, and Guidelines

Essential Documents

• Completed Business License Application - Available from Commissioner of Revenue
• Federal EIN - Employer Identification Number
• Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
• Proof of business operation - May include advertising materials, booking confirmations, or financial records

Licenses and Permits

• Business License - Annual requirement, minimum $50.00
• No additional STR-specific permits required - Unlike many Virginia jurisdictions, New Kent does not require separate zoning permits or special use permits for short-term rentals

Financial Requirements

• Minimum License Fee: $50.00 for businesses with gross receipts under $50,000
• Tax Structure:
  • Gross under $10,000: No tax due (but application still required)
  • Gross $10,000-$49,999: $50 minimum license fee
  • Gross $50,000+: Taxed by applicable rate

Specific Regulations for Short-Term Rentals in New Kent County

New Kent County-Level Regulations

Business License Requirement: New Kent County Code Chapter 66 Article VI requires any person engaging in business, including short-term rentals, to obtain a business license prior to conducting business.

Definition of Business Activity: You need a Business License if you:

• Advertise or hold yourself out as offering goods or services for sale
• File a Federal Schedule C or Schedule C-EZ "Profit or Loss from a Business"
• File tax returns required only of businesses
• Are paid as a 1099 independent contractor
• Operate a short-term rental (Vacation Rental)

Virginia State-Level Regulations

State Definition: Virginia defines short-term rentals as the provision of a room or space suitable for occupancy for dwelling, sleeping, or lodging purposes for fewer than 30 consecutive days in exchange for compensation.

State Tax Obligations:

• Virginia Sales Tax: 6% on short-term rental income
• Transient Occupancy Tax (TOT): Varies by locality, typically additional percentage plus fixed fee
• Income Tax: Federal and state income taxes apply to net rental income

Statewide Regulatory Approach: Virginia does not impose comprehensive statewide STR regulations, leaving most regulatory authority to local jurisdictions. This results in varying requirements across different Virginia communities.

Zoning and Land Use

• No specific zoning restrictions identified for New Kent County short-term rentals
• Properties can generally be used for STR purposes without additional zoning approvals
• Always verify zoning with local planning department for specific properties

Contact Information for Local Authority

New Kent County Commissioner of Revenue

Primary Contact:

• Name: Laura Ecimovic, Commissioner of the Revenue
• Physical Address: 12007 Courthouse Circle, Room 202, New Kent, VA 23124
• Phone: (804) 966-9610
• Office Hours: Monday - Friday, 8:00 am - 4:15 pm
• DMV Select Hours: Monday - Friday, 8:00 am - 4:00 pm

Business Property Contact:

• Email: businessadmin@newkent-va.us
• Phone: (804) 966-9610
• Fax: (804) 966-5562

County Administration:

• Phone: 804-966-9861
• Mailing Address: County Administration Building, PO Box 150, 12007 Courthouse Circle, New Kent VA 23124

Links to Source Pages

Official Government Sources

• New Kent County Business License Requirements
• New Kent County Business Forms and Applications
• New Kent County Tax Rates

Related Virginia Resources

• Virginia Code Title 15.2 Chapter 9 Section 15.2-983 - State definition of short-term rentals
• Henrico County STR Regulations - Example of more comprehensive Virginia county regulations

Reference Materials

• Virginia Short-Term Rental Laws Overview
• Virginia Airbnb Regulations Guide

Investment Considerations for New Kent, VA

Advantages for STR Investors:

• Minimal regulatory barriers to entry
• Straightforward business licensing process
• Lower compliance costs compared to urban Virginia markets
• Growing tourism market in Virginia

Key Considerations:

• Market size is smaller than major Virginia cities
• Competition may be limited but so is demand
• Important to research local tourism patterns and attractions
• Consider proximity to Richmond, Williamsburg, and other tourist destinations

Tax Planning:

• Business license fees are relatively low
• Standard state and local taxes apply
• Consider professional tax advice for maximizing deductions
• Maintain detailed records for federal and state reporting

This regulatory framework positions New Kent County as an accessible market for new STR operators who want to enter the Virginia vacation rental market without extensive permitting requirements or regulatory complexity.