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• business, except trailers, as defined in Section 46.2-100 of the Code of Virginia and other tangible personal property required to be licensed or registered with the Department of Motor Vehicles, Department of Game and Inland Fisheries, or the Department of Aviation. Gross proceeds. The total amount charged to each person for the rental of daily rental property, excluding any state and local sales tax paid pursuant to the Virginia Retail Sales and Use Tax Act. Short-term rental business. A person is engaged in the short- term rental business if not less than eighty percent (80%) of the gross rental receipts of such business in any year are from transactions involving rental periods of ninety-two (92) consecutive days or less, including all extensions and renewals to the same person or a person affiliated with the lessor. For purposes of this test, (i) any rental to a person affiliated with the lessor shall be treated as rental receipts but shall not qualify for purposes of the eighty percent (80%) requirement, and (ii) any rental of personal property which also involves the provision of personal services for the operation of the personal property rented shall not be treated as gross receipts from rental. For purposes of this section, the delivery and installation of tangible personal property shall not mean operation. • Treasurer. The treasurer of the city and his duly authorized deputies or agents. Section 10-105. Levy of tax; amount. Pursuant to Section 58.1-3510.1 of the Code of Virginia, there is hereby assessed and imposed on every person engaged in the short-term rental business a tax of one (1) percent on the gross proceeds of such business. Such tax shall be in addition to the tax levied pursuant to Section 58.1-605 of the Code of Virginia. Section 10-106. Taxation of rental property that is not daily rental property. Except for daily rental passenger cars, rental property that is not daily rental property, as defined under this article, shall be classified for taxation pursuant to Section 10-18.1 of the City Code and Section 58.1-3503 of the Code of Virginia. Section 10-107. Collection, return and remittance of tax. Any person engaged in the short-term rental business shall collect the rental tax from the lessee of the daily rental property at the time of the rental. The lessor of the daily rental property shall transmit a quarterly return to the Commissioner, indicating • the gross proceeds derived from the short-term rental business and 2