State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-35 > 58-1-3510-7§ 58.1-3510.7. Exemptions; penalties.
Provisions in §§ 58.1-609.1 through 58.1-609.11 of Chapter 6 relating toexemptions, §§ 58.1-635 and 58.1-636 relating to penalties, and § 58.1-625relating to the manner of collecting the local retail sales and use taxapplicable in Chapter 6 (§ 58.1-600 et seq.) of this title, shall applymutatis mutandis to the short-term rental property tax, except that thecommissioner of revenue shall assess the tax due, and the treasurer ordirector of finance shall collect the short-term rental property tax, insteadof the Department of Taxation. Any other provision in Chapter 6 shall applyif adopted by local ordinance pursuant to § 58.1-3510.6.
(2009, cc. 480, 692.)
