Short-Term Rental Property

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This is Article 3.1 of the Code of Virginia, titled “Short-Term Rental Property.” It is part of Chapter 35 “Tangible Personal Property, Machinery and Tools and Merchants' Capital”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-3510.4	Short-term rental property; short-term rental businesses
§ 58.1-3510.5	Renter's certificate of registration
§ 58.1-3510.6	Short-term rental property tax
§ 58.1-3510.7	Exemptions; penalties