                                 CODE OF VIRGINIA

EXEMPTIONS; PENALTIES (§ 58.1-3510.7)

Provisions in §§ 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to
exemptions, §§ 58.1-635 and 58.1-636 relating to penalties, and § 58.1-625
relating to the manner of collecting the local retail sales and use tax
applicable in Chapter 6 (§ 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 § 58.1-3510.6.

HISTORY: 2009, cc. 480, 692.