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880.02 Levy and rate of tax.
880.03 Exemptions from tax.
880.04 Short-term rental business application for certificate of registration.
880.05 Issuance and effect of certificate of registration for short-term rental business.
880.06 Collection and recordkeeping.
880.07 Filing of quarterly tax returns and remittance of tax.
880.08 Taxes held in trust for the County.
880.09 Consequences of failure or refusal to collect tax.
880.10 Surcharge and interest; failure to file return or pay over taxes collected.
880.11 Uncertified renters prohibited from collecting tax.
880.12 Failure to file for certificate of registration.
880.13 Taxation of rental property that is not short-term rental property.
880.14 Effective date.
880.15 Decertification and recertification.
Authority to impose - see Code of Va. § 58.1-3510.6
Commissioner of the Revenue - see ADM. Ch. 222
Treasurer - see ADM. Ch. 224
Payment of taxes by credit card - see ADM. 224.01
Exemptions from penalty and interest - see B.R. & T. 864.01
Erroneously assessed levies - see B.R. & T. 864.02