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130 <br /> <br />TUESDAY, SEPT~4BER 12, 1989 <br /> <br />(b) No tax hereunder shall be collected or payable for any rental <br />of durable medical equipment as defined in Subdivision 22 of Section <br />58.1-608 of the Virginia Code. <br /> <br />(c) All rentals exempt from the Virginia Sales and Use Tax pursuant <br />to Chapter 6 of Title 58.1 of the Virginia Code shall be exempt from <br />this daily rental tax. <br /> <br />(d) All exemptions from this tax claimed by short-term rental <br />businesses at the time of payment of collected taxes shall be proved <br />by filing of appropriate documentation as directed by the <br />CommissiOner and are subject to verification by the Commissioner at <br />any time. <br /> <br />Sec. 21-64. Short-Term Rental Business Application for Certificate <br />of Registration. <br /> <br />Every person engaging in the business of short-term rental as <br />defined in Section 21-61(9) of this Article shall annually file an <br />application for a Certificate of Registration with the Commissioner <br />of the Revenue for each place of business in the City from which <br />short-term rental business will be conducted by the applicant. Such <br />application shall be filed by January 1 of each year or within 30 <br />days of the beginning of a short-term rental business. The <br />application shall be on a form prescribed by the Commissioner of the <br />Revenue and shall contain: <br /> <br />(a) the name under which the applicant intends to operate the <br /> rental business; <br /> <br />(b) <br /> <br />the location in the City from which the rental business will be <br />conducted as well as the location of the rental business <br />headquarters; <br /> <br />(c) <br /> <br />the figures for the previous year's business including the <br />total gross receipts from all business, the total gross rental <br />receipts and the total receipts from Short-term rental of daily <br />rental property~ <br /> <br />(d) <br /> <br />a list of all tangible personal proper~y owned by the applicant <br />on January 1 of the current year and as short-term rental <br />property; <br /> <br />(e) <br /> <br />a list of all property leased or licensed to the short-term <br />rental business as of January 1 of the current use year for <br />short-term rental with the name and address of the owner of <br />such property; <br /> <br />(f) such other information as the Commissioner may require; <br /> <br />(g) <br /> <br />an oath by the person making application or an officer, partner <br />or duly authorized agent for such applicant that they are in <br />fact qualified for tax treatment as a short-term rental <br /> <br /> <br />