(a) Pursuant to Section 58.1-3510.6 of the Code of Virginia, and in addition to the tax levied pursuant to Section 58.1-605 of the Code of Virginia and all other taxes of every kind now or hereafter imposed by law, Loudoun County hereby levies and imposes a short-term rental property tax not to exceed one percent (1%) on the gross proceeds arising from rentals on any person engaged in the short-term rental business as defined in Section 880.01(i)(1) and Section 880.01(i)(2) of this Chapter.
(b) The provisions of Section 58.1-625 of the Code of Virginia relating to the manner of the collection of the local retail sales and use tax applicable to Chapter 6 (Section 58.1-600 et seq.) of Title 58.1 of the Code of Virginia shall apply mutatis mutandis to the short-term rental property tax except that the Commissioner of the Revenue shall assess and the Treasurer’s Office collects the tax due.
(c) Imposition of the tax applies within all of Loudoun County and within its incorporated towns.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18; Ord. 20-13. Passed 12-9-20.)