880.04 SHORT TERM RENTAL BUSINESS APPLICATION FOR CERTIFICATE OF REGISTRATION.

   (a)   Every person engaging in the business of short-term rental, as defined in Section 880.01(i), shall file annually for an application for a certificate of registration with the Commissioner of the Revenue for each place of business in Loudoun County from which short- term rental business will be conducted by the applicant. Such application shall be filed by January 31 of each year or within thirty days of the beginning of a short-term rental business. The application shall be on a form prescribed by the Commissioner of the Revenue and shall contain:

      (1)   The business owner’s name and fictitious or trade under which the applicant operates or intends to operate the rental business;

      (2)   The location in Loudoun County from which the rental business will be conducted as well as the location of the rental business headquarters;

      (3)   The paragraph of either 880.01(i)(1) or 880.01(i)(2) under which the applicant asserts that it qualifies for certification as a short-term rental business;

      (4)   The figures for the previous year's business, including the total gross receipts from all business, the total gross rental receipts and the total receipts from short-term rental of short-term rental property;

      (5)   A list of all tangible personal property used for rental the previous year, including a list of all property leased or licensed to the short-term rental business with the name and address of the owner of such property; in case of a new short-term rental business, an estimate of total gross receipts of the business, the total estimated gross rental receipts, and the total estimated gross receipts from the short-term total of short-term rental property;

      (6)   Such other information as the Commissioner may require; and

      (7)   The signature and oath by the person making the application or an officer or partner for such applicant that he or she is in fact qualified for tax treatment as a short-term rental business and that he or she shall collect only those short-term rental taxes due under the law and that he or she shall remit all short-term rental taxes collected to the County.

   (b)   A person who has not previously been engaged in the short-term rental business who applies for a certificate of registration pursuant to this Section shall be eligible for registration upon is or her certification that he or she anticipates meeting the requirements of either subdivisions 880.01(i)(1) or 880.01(i)(2) designated by the applicant at the time of application, during the year for which registration is sought.

(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18; Ord. 20-13. Passed 12-9-20.)