880.12   FAILURE TO FILE FOR CERTIFICATE OF REGISTRATION.
   In the event a newly established business or previously classified short-term rental business fails to file for certification as a short-term rental business, such business will relinquish the right to be classified as a short-term rental business and all tangible personal property will be subject to taxation under Section 58.1-3503 of the Code of Virginia.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18.)