77161458.1-3510.7Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesTangible Personal Property, Machinery And Tools And Merchants' CapitalShort-term Rental Property.Exemptions; penalties2009, cc. 480, 692.http://law.lis.virginia.gov/vacode/58.1-3510.7/58.1-3510.6Short-term rental property tax/58.1-3510.6/58.1-600Short title/58.1-600/58.1-609.1Governmental and commodities exemptions/58.1-609.1/58.1-609.11Exemptions for nonprofit entities/58.1-609.11/58.1-625(Effective until July 1, 2017) Collection of tax/58.1-625/58.1-625(Effective July 1, 2017) Collection of tax/58.1-625/58.1-636Penalty for failure to file return or making false return/58.1-636//58.1-3510.7/58.1/III/35/3.1/58.1-3510.758.1-3510.6Provisions 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.section1