{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3510.7.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3510.7.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3510.7.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3510.7.html"}],"law_id":78838,"edition_id":1,"section_id":78838,"structure_id":15731,"section_number":"58.1-3510.7","catch_line":"Exemptions; penalties","history":"2009, cc. 480, 692.","full_text":"Provisions in \u00a7\u00a7 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to exemptions, \u00a7\u00a7 58.1-635 and 58.1-636 relating to penalties, and \u00a7 58.1-625 relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (\u00a7 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 \u00a7 58.1-3510.6.","order_by":null,"text":{"0":{"id":282400,"text":"Provisions in \u00a7\u00a7 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to exemptions, \u00a7\u00a7 58.1-635 and 58.1-636 relating to penalties, and \u00a7 58.1-625 relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (\u00a7 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 \u00a7 58.1-3510.6.","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":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\/58.1-3510.7\/","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":false,"refers_to":[{"id":60347,"section_number":"58.1-3510.6","catch_line":"Short-term rental property tax","order_by":null,"url":"\/58.1-3510.6\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":75872,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","order_by":null,"url":"\/58.1-609.1\/"},{"id":64022,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","order_by":null,"url":"\/58.1-609.11\/"},{"id":54146,"section_number":"58.1-625","catch_line":"Collection of tax","order_by":null,"url":"\/58.1-625\/"},{"id":71272,"section_number":"58.1-635","catch_line":"Failure to file return; fraudulent return; civil penalties","order_by":null,"url":"\/58.1-635\/"},{"id":86637,"section_number":"58.1-636","catch_line":"Penalty for failure to file return or making false return","order_by":null,"url":"\/58.1-636\/"}],"permalink":{"id":257869,"object_type":"law","relational_id":78838,"identifier":"58.1-3510.7","token":"58.1\/III\/35\/3.1\/58.1-3510.7","url":"\/58.1-3510.7\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3510.7\/","token":"58.1\/III\/35\/3.1\/58.1-3510.7","dublin_core":{"Title":"Exemptions; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3510.7","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Provisions in \u00a7\u00a7 58.1-609.1<\/a> through 58.1-609.11<\/a> of Chapter 6 relating to exemptions, \u00a7\u00a7 58.1-635<\/a> and 58.1-636<\/a> relating to penalties, and \u00a7 58.1-625<\/a> relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (\u00a7 58.1-600<\/a> et seq.) of this title, shall apply mutatis mutandis<\/span> 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<\/span> of Taxation. Any other provision in Chapter 6 shall apply if adopted by local ordinance<\/span> pursuant to \u00a7 58.1-3510.6<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS; PENALTIES (\u00a7 58.1-3510.7)\n\nProvisions in \u00a7\u00a7 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to\nexemptions, \u00a7\u00a7 58.1-635 and 58.1-636 relating to penalties, and \u00a7 58.1-625\nrelating to the manner of collecting the local retail sales and use tax\napplicable in Chapter 6 (\u00a7 58.1-600 et seq.) of this title, shall apply mutatis\nmutandis to the short-term rental property tax, except that the commissioner of\nrevenue shall assess the tax due, and the treasurer or director of finance shall\ncollect the short-term rental property tax, instead of the Department of\nTaxation. Any other provision in Chapter 6 shall apply if adopted by local\nordinance pursuant to \u00a7 58.1-3510.6.\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}}