Code of Virginia § 58.1-3510.7. Exemptions; penalties.
111 words·~1 min read·
/va/title-58-1/chapter-35/58-1-3510-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Provisions in §§ 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to exemptions, §§ 58.1-635 and 58.1-636 relating to penalties, and § 58.1-625 relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (§ 58.1-600 et seq.) of this title, shall apply mutatis mutandis to the short-term rental property tax, except that the commissioner of revenue shall assess the tax due, and the treasurer or director of finance shall collect the short-term rental property tax, instead of the Department of Taxation. Any other provision in Chapter 6 shall apply if adopted by local ordinance pursuant to § 58.1-3510.6 .
2009, cc. 480 , 692 .