Town of Virginia City
Welcome to the
Business & Resort Tax
Information for businesses operating in Virginia City, including licensing, Resort Tax, and short-term rental requirements.
Business Licenses
Frequently Asked Questions
Do I need a business license to operate in Virginia City?
In general, any person or business conducting business within Virginia City must obtain a Town business license before beginning operations, unless an exemption applies.
What if I operate more than one business?
If you operate multiple substantially unrelated businesses, an additional license may be required, even when they operate from the same location.
Can I sell goods or operate a business in a street or public right-of-way?
Commercial activity within Town streets or other public rights-of-way is generally subject to additional restrictions or approvals. Contact the Town Office before setting up vending, sales, displays, or other business activity in a public right-of-way.
Do temporary businesses or vendors need a license?
Temporary merchants, vendors, outdoor sales, expositions, and similar temporary business activities generally have separate licensing and approval requirements. Contact the Town Office before operating a temporary business.
How long is my business license valid?
Business licenses are valid from May 1st through June 30th and must be renewed annually. If a business license is obtained after May 1st, it is valid from the date of issuance through June 30th.
Useful Links
Resort Tax
Frequently Asked Questions
What is the current Resort Tax rate?
The current Resort Tax rate is 4%, comprised of a 3% base tax plus an additional 1% approved by Virginia City voters to fund the Historic Streetlight Project.
Is Resort Tax collected year-round?
No. Resort Tax is only collected from May 1st through October 31st.
Which businesses are required to remit Resort Tax?
Resort Tax applies to qualifying businesses and sales within the categories established by the Town's Resort Tax regulations. Generally, most businesses are required to remit. Exempt business types can be found in Title 3 of the Town Code.
When are Resort Tax payments due?
Resort Tax collections must be remitted to the Town by the 10th of each month during the collection period.
What if I had no taxable sales during a reporting period?
You still need to submit a Resort Tax return for that reporting period. If you had no taxable sales, complete the return using $0 for the applicable amounts and submit it as usual.
Is Resort Tax information private?
Resort Tax forms and remittance figures are strictly confidential, and the Town will not share private business information without a court order. Categorical data is public and can be found on the Resort Tax Data page (linked below).
Useful Links
Short-Term Rentals
Frequently Asked Questions
Do I need a permit to operate a short-term rental?
Yes. All short-term rentals within Virginia City require an STR Business Permit, which must be obtained annually. The STR Business Permit replaces the Conditional Use Permit previously required for STRs.
What does the Town consider a short-term rental?
Ordinance 01-2025 defines short-term rentals to include Tourist Homes, Bed and Breakfast establishments, and Boarding Houses. A Tourist Home includes a home rented to the public for compensation for stays of 30 days or less.
How do I apply for an STR Business Permit?
STR Business Permit applications are obtained from and filed with the Town Clerk. Applications must be complete, signed, and submitted with the required fees. New applications are heard and decided by the Town Council.
Does a new STR application require a public hearing?
Yes. For a new STR Business Permit, the property must be posted for 60 days prior to the public hearing, and notice of the application must be published in the local newspaper for two consecutive weeks prior to the hearing. These requirements do not apply to renewals.
Are there additional licenses or account numbers I need?
Yes. STR operators must have either an Employer Identification Number (EIN) issued by the IRS or a Lodging Facility Sales and Use Tax Account Number issued by the Montana Department of Revenue. Tourist Homes, B&Bs, and Boarding Houses must also provide a copy of their annual Montana Public Accommodation license with the annual STR Business Permit application.
When do I need to renew my STR Business Permit?
STR Business Permits are valid for the calendar year in which they are issued and may be renewed annually. Renewal must be completed by January 31. If the permit is not renewed by January 31, it automatically terminates and the property owner must apply for a new permit.
Is there a limit on the number of STRs in Virginia City?
Yes. The number of STR Business Permits is limited to 10% of the total number of dwelling units within Virginia City, based on the Town's residential inventory. The limit is recalculated each February. If the limit is reached, a waiting list is established for future openings.
What happens if I don't rent my STR during the year?
An STR Business Permit must be used during the Resort Tax season in the year it is issued or renewed. Ordinance 01-2025 determines use by the remittance of Resort Tax to the Town. If the permit is not used during that Resort Tax season, it is automatically revoked.