{"data":{"id":"us-va/va.-code-58.1-3510.7","jurisdiction":"us-va","citation":"Va. Code § 58.1-3510.7","heading":"Exemptions; penalties","body":"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 § 58.1-3510.6.2009, cc. 480, 692.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 35. TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANTS' CAPITAL","Article 3.1. SHORT-TERM RENTAL PROPERTY"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3510.7/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"18e2943e25fde2628879a3cf830beff0bac380ace892d4c2eb7f8e141450f74c","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3510.6","next":"us-va/va.-code-58.1-3511"},"notice":"GroundRules: Original legal text. Not legal advice."}