(a) No tax hereunder shall be collected or payable on rentals to the Commonwealth of Virginia, to any political subdivision of the Commonwealth or to the United States.
(b) No tax hereunder shall be collected or payable for any rental of durable medical equipment as defined in Section 58.1-609.10(10) of the Code of Virginia.
(c) All rentals exempt from Virginia Sales and Use Tax, pursuant to Chapter 6 of Title 58.1 of the Virginia Code, shall be exempt from this short-term rental property tax.
(d) The exemptions provided in Sections 58.1-609.1 through 58.1-609.11 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 the tax due and the Loudoun County Treasurer shall collect the short-term rental tax.
(e) All exemptions from this tax claimed by short-term rental businesses at the time of payment of collected taxes shall be proved by filing of appropriate documentation as directed by the Commissioner of the Revenue.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18.)