But AirBnB says they are paying all of my taxes for me…

Beginning with filings for October 2022 (due November 20, 2022) - AirBnb began collecting and remitting local transient occupancy taxes (8% in Charlottesville) on behalf of their hosts.  Most other online accommodations intermediaries had already begun collecting and remitting TOT a year earlier.  All Intermediaries were already collecting the 5.3% Virginia Retail Sales Tax and will continue to do so.  

Filing by the host IS STILL REQUIRED even though there may be no tax liability.  In both the Online Business Tax Portal and the Uniform Statewide Transient Occupancy Tax Return (pdf), there is space for you to indicate the tax collected and remitted on your behalf by any online platforms.  Hosts are responsible to provide documentation verifying that the third party platform collected and remitted the tax due on their behalf.  If such documentation is not provided, the host assumes responsibility for remitting the tax.

In filing your report, remember to report gross rental receipts - not merely payout totals.  Gross receipts include all charges associated with the booking, such as cleaning fees, pet fees, etc…

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1. How is transient occupancy tax filed and assessed?
2. Can I file and pay online?
3. What constitutes an exempt rental? What documentation should I provide to corroborate exempt rentals?
4. But AirBnB says they are paying all of my taxes for me…
5. 5. Why do I, as a homestay host, still have to file and provide documentation?