{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3510.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3510.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3510.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3510.5.html"}],"law_id":66654,"edition_id":1,"section_id":66654,"structure_id":15731,"section_number":"58.1-3510.5","catch_line":"Renter’s certificate of registration","history":"2009, cc. 480, 692.","full_text":"Every person engaging in the short-term rental business, as defined in \u00a7 58.1-3510.4, in a county, city or town which has enacted an ordinance imposing a short-term rental property tax pursuant to \u00a7 58.1-3510.6 shall file annually with the commissioner of the revenue of such county or city or the designated official of such town an application for a certificate of registration. The application shall be in a form prescribed by the commissioner of the revenue or designated town official and shall set forth the name under which the applicant operates or intends to operate the rental business, the location of the business, the subdivision of \u00a7 58.1-3510.4 B under which the business asserts that it is qualified for certification as a short-term rental business, and such other information as the commissioner or designated town official may require.\n\t\tEach applicant shall sign the application as owner of the rental business. If the rental business is owned by an association, partnership, limited liability company, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, limited liability company, or corporation to sign.\n\t\tUpon approval of the application by the commissioner, a certificate of registration shall be issued. The certificate shall be conspicuously displayed at all times at the place of business for which it is issued.\n\t\tThe certificate is not assignable and shall be valid only for the person in whose name it is issued and the place of business designated.","order_by":null,"text":{"0":{"id":241797,"text":"Every person engaging in the short-term rental business, as defined in \u00a7 58.1-3510.4, in a county, city or town which has enacted an ordinance imposing a short-term rental property tax pursuant to \u00a7 58.1-3510.6 shall file annually with the commissioner of the revenue of such county or city or the designated official of such town an application for a certificate of registration. The application shall be in a form prescribed by the commissioner of the revenue or designated town official and shall set forth the name under which the applicant operates or intends to operate the rental business, the location of the business, the subdivision of \u00a7 58.1-3510.4 B under which the business asserts that it is qualified for certification as a short-term rental business, and such other information as the commissioner or designated town official may require.\n\t\tEach applicant shall sign the application as owner of the rental business. If the rental business is owned by an association, partnership, limited liability company, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, limited liability company, or corporation to sign.\n\t\tUpon approval of the application by the commissioner, a certificate of registration shall be issued. The certificate shall be conspicuously displayed at all times at the place of business for which it is issued.\n\t\tThe certificate is not assignable and shall be valid only for the person in whose name it is issued and the place of business designated.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15731,"edition_id":1,"name":"Short-Term Rental Property","identifier":"3.1","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:58:30","date_modified":"2026-06-26 03:58:30","permalink":{"id":257855,"object_type":"structure","relational_id":15731,"identifier":"3.1","token":"58.1\/III\/35\/3.1","url":"\/58.1\/III\/35\/3.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":75221,"structure_id":15731,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","url":"\/58.1-3510.4\/","token":"58.1\/III\/35\/3.1\/58.1-3510.4","metadata":false},{"id":66654,"structure_id":15731,"section_number":"58.1-3510.5","catch_line":"Renter's certificate of registration","url":"\/58.1-3510.5\/","token":"58.1\/III\/35\/3.1\/58.1-3510.5","metadata":false},{"id":60347,"structure_id":15731,"section_number":"58.1-3510.6","catch_line":"Short-term rental property tax","url":"\/58.1-3510.6\/","token":"58.1\/III\/35\/3.1\/58.1-3510.6","metadata":false},{"id":78838,"structure_id":15731,"section_number":"58.1-3510.7","catch_line":"Exemptions; penalties","url":"\/58.1-3510.7\/","token":"58.1\/III\/35\/3.1\/58.1-3510.7","metadata":false}],"previous_section":{"id":75221,"structure_id":15731,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","url":"\/58.1-3510.4\/","token":"58.1\/III\/35\/3.1\/58.1-3510.4","metadata":false},"next_section":{"id":60347,"structure_id":15731,"section_number":"58.1-3510.6","catch_line":"Short-term rental property tax","url":"\/58.1-3510.6\/","token":"58.1\/III\/35\/3.1\/58.1-3510.6","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3510.5\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapters 480<\/a> and 692<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":75221,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","order_by":null,"url":"\/58.1-3510.4\/"}],"refers_to":[{"id":75221,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","order_by":null,"url":"\/58.1-3510.4\/"},{"id":60347,"section_number":"58.1-3510.6","catch_line":"Short-term rental property tax","order_by":null,"url":"\/58.1-3510.6\/"}],"permalink":{"id":257861,"object_type":"law","relational_id":66654,"identifier":"58.1-3510.5","token":"58.1\/III\/35\/3.1\/58.1-3510.5","url":"\/58.1-3510.5\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3510.5\/","token":"58.1\/III\/35\/3.1\/58.1-3510.5","dublin_core":{"Title":"Renter’s certificate of registration","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3510.5","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every person engaging in the short-term rental business, as defined in \u00a7 58.1-3510.4<\/a>, in a county, city or town which has enacted an ordinance<\/span> imposing a short-term rental property tax pursuant to \u00a7 58.1-3510.6<\/a> shall file annually with the commissioner of the revenue of such county or city or the designated official of such town an application for a certificate of registration. The application shall be in a form prescribed by the commissioner of the revenue or designated town official and shall set forth the name under which the applicant operates or intends to operate the rental business, the location of the business, the subdivision of \u00a7 58.1-3510.4<\/a> B under which the business asserts that it is qualified for certification as a short-term rental business, and such other information as the commissioner or designated town official may require.\n\t\tEach applicant shall sign the application as owner of the rental business. If the rental business is owned by an association, partnership, limited liability company, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, limited liability company, or corporation to sign.\n\t\tUpon approval of the application by the commissioner, a certificate of registration shall be issued. The certificate shall be conspicuously displayed at all times at the place of business for which it is issued.\n\t\tThe certificate is not assignable and shall be valid only for the person in whose name it is issued and the place of business designated.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRENTER’S CERTIFICATE OF REGISTRATION (\u00a7 58.1-3510.5)\n\nEvery person engaging in the short-term rental business, as defined in \u00a7\n58.1-3510.4, in a county, city or town which has enacted an ordinance imposing a\nshort-term rental property tax pursuant to \u00a7 58.1-3510.6 shall file annually\nwith the commissioner of the revenue of such county or city or the designated\nofficial of such town an application for a certificate of registration. The\napplication shall be in a form prescribed by the commissioner of the revenue or\ndesignated town official and shall set forth the name under which the applicant\noperates or intends to operate the rental business, the location of the\nbusiness, the subdivision of \u00a7 58.1-3510.4 B under which the business asserts\nthat it is qualified for certification as a short-term rental business, and such\nother information as the commissioner or designated town official may require.\n\t\tEach applicant shall sign the application as owner of the rental business. If\nthe rental business is owned by an association, partnership, limited liability\ncompany, or corporation, the application shall be signed by a member, partner,\nexecutive officer, or other person specifically authorized by the association,\npartnership, limited liability company, or corporation to sign.\n\t\tUpon approval of the application by the commissioner, a certificate of\nregistration shall be issued. The certificate shall be conspicuously displayed\nat all times at the place of business for which it is issued.\n\t\tThe certificate is not assignable and shall be valid only for the person in\nwhose name it is issued and the place of business designated.\n\nHISTORY: 2009, cc. 480, 692.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}