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• is due. <br />Section 10-110. Exclusions and exemptions. <br />No tax shall be collected or assessed on (i) rentals by the <br />Commonwealth, any political subdivision of the Commonwealth or the <br />United States or (ii) any rental of durable medical equipment as <br />defined in subdivision 7(b) of Section 58.1-608 of the Code of <br />Virginia. Additionally, all exemptions applicable in Chapter 6 of <br />Title 58.1 of the Code of Virginia shall apply to the daily rental <br />property tax. <br />Section 10-111. Renter's certificate of registration. <br />Every person engaging in the business of short-term rental of <br />tangible personal property shall file annually an application for <br />a certificate of registration with the Commissioner. The <br />application shall be on a form prescribed by the Commissioner and <br />shall set forth the name under which the applicant intends to <br />operate the rental business, the location and such other <br />information as the Commissioner may require. <br />Each applicant shall sign the application as owner of the <br />rental business. If the rental business is owned by an <br />association, partnership or corporation, the application shall be <br />is <br />signed by a member, partner, executive officer or other person <br />specifically authorized by the association, partnership or <br />corporation to sign. <br />Upon approval of the application by the Commissioner, a <br />certificate shall be issued. The certificate shall be <br />conspicuously displayed at all times at the place of business for <br />which it is issued. <br />The certificate is not assignable and shall be valid only for <br />the person in whose name it is issued and the place of business <br />designated. <br />Section 10-112. Criminal penalties for violation of article. <br />Any person who willfully fails or refuses to file a return as <br />required under this article or makes a false statement with intent <br />to defraud in such returns, shall be guilty of a Class 3 <br />misdemeanor. Provided however, if the amount of tax due and unpaid <br />for any quarterly installment exceeds $1,000, such person shall <br />guilty of a Class 1 misdemeanor. <br />2. This ordinance shall be effective on and after January 1, <br />1990. <br />• Approved by Council <br />November 6, 1989 <br />4 <br />Jerk of City Council 89-7-40 <br />