Short Term Rental Tax

The City of Martinsville Short-term rental tax applies to businesses engaged primarily in the short-term rental of tangible property or light equipment.  

If a minimum of 80% of gross rental receipts are for a period of 92 days or less, the Commissioner of the Revenue must be contacted on an annual basis to register the business location for the collection of a 1/2% tax on the gross receipts of all short-term rentals.

Merchants meeting the criteria must collect a tax on all daily rentals in lieu of personal property taxation on the property.

Short-term rental returns are due quarterly: April 20th, July 20th, October 20th, and January 20th.

Downloadable Forms

Short Term Rental Tax Registration Application
Short Term Rental Tax Quarterly Report