58.1-3510.5 - Renter's certificate of registration. - Virginia Statutes

§ 58.1-3510.5. Renter's certificate of registration.

Every person engaging in the short-term rental business, as defined in §58.1-3510.4, in a county, city or town which has enacted an ordinanceimposing a short-term rental property tax pursuant to § 58.1-3510.6 shallfile annually with the commissioner of the revenue of such county or city orthe designated official of such town an application for a certificate ofregistration. The application shall be in a form prescribed by thecommissioner of the revenue or designated town official and shall set forththe name under which the applicant operates or intends to operate the rentalbusiness, the location of the business, the subdivision of § 58.1-3510.4 Bunder which the business asserts that it is qualified for certification as ashort-term rental business, and such other information as the commissioner ordesignated town official may require.

Each applicant shall sign the application as owner of the rental business. Ifthe rental business is owned by an association, partnership, limitedliability company, or corporation, the application shall be signed by amember, partner, executive officer, or other person specifically authorizedby the association, partnership, limited liability company, or corporation tosign.

Upon approval of the application by the commissioner, a certificate ofregistration shall be issued. The certificate shall be conspicuouslydisplayed at all times at the place of business for which it is issued.

The certificate is not assignable and shall be valid only for the person inwhose name it is issued and the place of business designated.

(2009, cc. 480, 692.)