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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>78838</law_id><section_number>58.1-3510.7</section_number><catch_line>Exemptions; penalties</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="1" identifier="3.1">Short-Term Rental Property</unit></structure><text>
						<section><p>Provisions in &#xA7;&#xA7;&#xA0;<a class="law" title="Governmental and commodities exemptions" href="/58.1-609.1/">58.1-609.1</a> through <a class="law" title="Exemptions for nonprofit entities" href="/58.1-609.11/">58.1-609.11</a> of Chapter 6 relating to exemptions, &#xA7;&#xA7;&#xA0;<a class="law" title="Failure to file return; fraudulent return; civil penalties" href="/58.1-635/">58.1-635</a> and <a class="law" title="Penalty for failure to file return or making false return" href="/58.1-636/">58.1-636</a> relating to penalties, and &#xA7;&#xA0;<a class="law" title="Collection of tax" href="/58.1-625/">58.1-625</a> relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (&#xA7;&#xA0;<a class="law" title="Short title" href="/58.1-600/">58.1-600</a> et seq.) of this title, shall apply <span class="dictionary">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 <span class="dictionary">Department</span> of Taxation. Any other provision in Chapter 6 shall apply if adopted by local <span class="dictionary">ordinance</span> pursuant to &#xA7;&#xA0;<a class="law" title="Short-term rental property tax" href="/58.1-3510.6/">58.1-3510.6</a>.</p></section></text><history>2009, cc. 480, 692.</history><metadata></metadata></law>
