{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3510.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3510.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3510.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3510.6.html"}],"law_id":60347,"edition_id":1,"section_id":60347,"structure_id":15731,"section_number":"58.1-3510.6","catch_line":"Short-term rental property tax","history":"2009, cc. 480, 692; 2010, cc. 255, 295.","full_text":"A\n\nThe governing body of any county, city, or town may levy a tax in an amount not to exceed one percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4 B 1. “Gross proceeds” means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this title.B\n\nThe governing body of any county, city, or town may levy a tax in an amount not to exceed one-and-one-half percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4 B 2. “Gross proceeds” means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this title.C\n\nAny person engaged in the short-term rental business, as defined in § 58.1-3510.4, in a city, county or town that has adopted an ordinance imposing a short-term rental property tax pursuant to this section shall collect such tax from each lessee of rental property at the time of rental and shall transmit a quarterly return, not later than the fifteenth day following the end of each calendar quarter, to the commissioner of the revenue of the county or city or the designated official of the town wherein the tax is collected, reporting the gross rental proceeds derived from the short-term rental business. The commissioner of the revenue shall assess the tax due, and the short-term rental business shall pay the tax so assessed to the treasurer or director of finance not later than the last day of the month following the end of the calendar quarter. Any failure to file a quarterly return required by this section or to pay short-term rental property tax when due shall be subject to the provisions of § 58.1-3510.7.D\n\nNotwithstanding the provisions of subsections A and B, no tax shall be collected or assessed on (i) rentals by the Commonwealth, any political subdivision of the Commonwealth or the United States or (ii) any rental of durable medical equipment as defined in subdivision 10 of § 58.1-609.10.E\n\nExcept for daily rental vehicles pursuant to § 58.1-3510 and short-term rental property, rental property shall be classified, assessed and taxed as tangible personal property.","order_by":null,"text":{"0":{"id":220702,"text":"The governing body of any county, city, or town may levy a tax in an amount not to exceed one percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4 B 1. “Gross proceeds” means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this title.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":220703,"text":"The governing body of any county, city, or town may levy a tax in an amount not to exceed one-and-one-half percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4 B 2. “Gross proceeds” means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this title.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":220704,"text":"Any person engaged in the short-term rental business, as defined in § 58.1-3510.4, in a city, county or town that has adopted an ordinance imposing a short-term rental property tax pursuant to this section shall collect such tax from each lessee of rental property at the time of rental and shall transmit a quarterly return, not later than the fifteenth day following the end of each calendar quarter, to the commissioner of the revenue of the county or city or the designated official of the town wherein the tax is collected, reporting the gross rental proceeds derived from the short-term rental business. The commissioner of the revenue shall assess the tax due, and the short-term rental business shall pay the tax so assessed to the treasurer or director of finance not later than the last day of the month following the end of the calendar quarter. Any failure to file a quarterly return required by this section or to pay short-term rental property tax when due shall be subject to the provisions of § 58.1-3510.7.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":220705,"text":"Notwithstanding the provisions of subsections A and B, no tax shall be collected or assessed on (i) rentals by the Commonwealth, any political subdivision of the Commonwealth or the United States or (ii) any rental of durable medical equipment as defined in subdivision 10 of § 58.1-609.10.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":220706,"text":"Except for daily rental vehicles pursuant to § 58.1-3510 and short-term rental property, rental property shall be classified, assessed and taxed as tangible personal property.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3510.6\/","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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2010, chapters 255<\/a> and 295<\/a>.<\/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\/"},{"id":66654,"section_number":"58.1-3510.5","catch_line":"Renter's certificate of registration","order_by":null,"url":"\/58.1-3510.5\/"},{"id":78838,"section_number":"58.1-3510.7","catch_line":"Exemptions; penalties","order_by":null,"url":"\/58.1-3510.7\/"}],"refers_to":[{"id":61304,"section_number":"58.1-3510","catch_line":"Definition of merchants' capital","order_by":null,"url":"\/58.1-3510\/"},{"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":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"}],"permalink":{"id":257865,"object_type":"law","relational_id":60347,"identifier":"58.1-3510.6","token":"58.1\/III\/35\/3.1\/58.1-3510.6","url":"\/58.1-3510.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3510.6\/","token":"58.1\/III\/35\/3.1\/58.1-3510.6","dublin_core":{"Title":"Short-term rental property tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3510.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body of any county, city, or town may levy<\/span> a tax in an amount not to exceed one percent, in addition to the tax levied pursuant to § 58.1-605<\/a>, on the gross proceeds<\/span> arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4<\/a> B 1. “Gross proceeds<\/span>” means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The governing body of any county, city, or town may levy<\/span> a tax in an amount not to exceed one-and-one-half percent, in addition to the tax levied pursuant to § 58.1-605<\/a>, on the gross proceeds<\/span> arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4<\/a> B 2. “Gross proceeds<\/span>” means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person engaged in the short-term rental business, as defined in § 58.1-3510.4<\/a>, in a city, county or town that has adopted an ordinance<\/span> imposing a short-term rental property tax pursuant to this section shall collect such tax from each lessee of rental property at the time of rental and shall transmit a quarterly return, not later than the fifteenth day following the end of each calendar quarter, to the commissioner of the revenue of the county or city or the designated official of the town wherein the tax is collected, reporting the gross rental proceeds derived from the short-term rental business. The commissioner of the revenue shall assess the tax due, and the short-term rental business shall pay the tax so assessed to the treasurer or director of finance not later than the last day of the month following the end of the calendar quarter. Any failure to file a quarterly return required by this section or to pay short-term rental property tax when due shall be subject to the provisions of § 58.1-3510.7<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Notwithstanding the provisions of subsections A and B, no tax shall be collected or assessed on (i) rentals by the Commonwealth, any political subdivision of the Commonwealth or the United States or (ii) any rental of durable medical equipment as defined in subdivision 10 of § 58.1-609.10<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Except for daily rental vehicles pursuant to § 58.1-3510<\/a> and short-term rental property, rental property shall be classified, assessed and taxed as tangible personal property. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSHORT-TERM RENTAL PROPERTY TAX (\u00a7 58.1-3510.6)\n\nA. The governing body of any county, city, or town may levy a tax in an amount\nnot to exceed one percent, in addition to the tax levied pursuant to §\n58.1-605, on the gross proceeds arising from rentals of any person engaged in\nthe short-term rental business as defined in § 58.1-3510.4 B 1.\n“Gross proceeds” means the total amount charged to each person for\nthe rental of short-term rental property, excluding any state and local sales\ntax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this\ntitle.\n\nB. The governing body of any county, city, or town may levy a tax in an amount\nnot to exceed one-and-one-half percent, in addition to the tax levied pursuant\nto § 58.1-605, on the gross proceeds arising from rentals of any person\nengaged in the short-term rental business as defined in § 58.1-3510.4 B 2.\n“Gross proceeds” means the total amount charged to each person for\nthe rental of short-term rental property, excluding any state and local sales\ntax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this\ntitle.\n\nC. Any person engaged in the short-term rental business, as defined in §\n58.1-3510.4, in a city, county or town that has adopted an ordinance imposing a\nshort-term rental property tax pursuant to this section shall collect such tax\nfrom each lessee of rental property at the time of rental and shall transmit a\nquarterly return, not later than the fifteenth day following the end of each\ncalendar quarter, to the commissioner of the revenue of the county or city or\nthe designated official of the town wherein the tax is collected, reporting the\ngross rental proceeds derived from the short-term rental business. The\ncommissioner of the revenue shall assess the tax due, and the short-term rental\nbusiness shall pay the tax so assessed to the treasurer or director of finance\nnot later than the last day of the month following the end of the calendar\nquarter. Any failure to file a quarterly return required by this section or to\npay short-term rental property tax when due shall be subject to the provisions\nof § 58.1-3510.7.\n\nD. Notwithstanding the provisions of subsections A and B, no tax shall be\ncollected or assessed on (i) rentals by the Commonwealth, any political\nsubdivision of the Commonwealth or the United States or (ii) any rental of\ndurable medical equipment as defined in subdivision 10 of § 58.1-609.10.\n\nE. Except for daily rental vehicles pursuant to § 58.1-3510 and short-term\nrental property, rental property shall be classified, assessed and taxed as\ntangible personal property.\n\nHISTORY: 2009, cc. 480, 692; 2010, cc. 255, 295.","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}}