reglab/housing_qa huggingface dataset:
VA Code § 58.1-3510.5 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 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 ordinance imposing a short-term rental property tax pursuant to § 58.1-3510.6 shall file annually with the commissioner of the revenue of such county or city or the designated official of such town an application for a certificate of registration. The application shall be in a form prescribed by the commissioner of the revenue or designated town official and shall set forth the name under which the applicant operates or intends to operate the rental business, the location of the business, the subdivision of § 58.1-3510.4 B under which the business asserts that it is qualified for certification as a short-term rental business, and such other information as the commissioner or designated town official may require.Each applicant shall sign the application as owner of the rental business. If the rental business is owned by an association, partnership, limited liability company, or corporation, the application shall be signed by a member, partner, executive officer, or other person specifically authorized by the association, partnership, limited liability company, or corporation to sign.Upon approval of the application by the commissioner, a certificate of registration shall be issued. The certificate shall be conspicuously displayed 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 in whose name it is issued and the place of business designated.2009, cc. 480, 692.
VA Code § 58.1-3510.6 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3510.6. Short-term rental property tax

A. The governing body of any county, city, or town may levy a tax in an amount not to exceed one percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4 B 1. "Gross proceeds" means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this title.B. The governing body of any county, city, or town may levy a tax in an amount not to exceed one-and-one-half percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental business as defined in § 58.1-3510.4 B 2. "Gross proceeds" means the total amount charged to each person for the rental of short-term rental property, excluding any state and local sales tax paid under the provisions of Chapter 6 (§ 58.1-600 et seq.) of this title.C. Any person engaged in the short-term rental business, as defined in § 58.1-3510.4, in a city, county or town that has adopted an ordinance imposing a short-term rental property tax pursuant to this section shall collect such tax from each lessee of rental property at the time of rental and shall transmit a quarterly return, not later than the fifteenth day following the end of each calendar quarter, to the commissioner of the revenue of the county or city or the designated official of the town wherein the tax is collected, reporting the gross rental proceeds derived from the short-term rental business. The commissioner of the revenue shall assess the tax due, and the short-term rental business shall pay the tax so assessed to the treasurer or director of finance not later than the last day of the month following the end of the calendar quarter. Any failure to file a quarterly return required by this section or to pay short-term rental property tax when due shall be subject to the provisions of § 58.1-3510.7.D. Notwithstanding the provisions of subsections A and B, no tax shall be collected or assessed on (i) rentals by the Commonwealth, any political subdivision of the Commonwealth or the United States or (ii) any rental of durable medical equipment as defined in subdivision 10 of § 58.1-609.10.E. Except for daily rental vehicles pursuant to § 58.1-3510 and short-term rental property, rental property shall be classified, assessed and taxed as tangible personal property.2009, cc. 480, 692; 2010, cc. 255, 295.
VA Code § 58.1-3510.7 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3510.7. Exemptions; penalties

Provisions in §§ 58.1-609.1 through 58.1-609.11 of Chapter 6 relating to exemptions, §§ 58.1-635 and 58.1-636 relating to penalties, and § 58.1-625 relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (§ 58.1-600 et seq.) of this title, shall apply mutatis mutandis to the short-term rental property tax, except that the commissioner of revenue shall assess the tax due, and the treasurer or director of finance shall collect the short-term rental property tax, instead of the Department of Taxation. Any other provision in Chapter 6 shall apply if adopted by local ordinance pursuant to § 58.1-3510.6.2009, cc. 480, 692.
VA Code § 58.1-3512 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation

Vessels regularly engaged in interstate and foreign commerce, physically present in a county, city or town on the first day of the tax year for the purpose of taking on and discharging passengers and cargo, either or both, or for the purpose of repairs, or temporarily idle and laid up, and containers, boxes, cartons, crates, barges and similar receptacles used for the storage of cargo, merchandise or equipment to be transported by vessels to or from ports of the Commonwealth, temporarily located in a county, city or town, shall not thereby be deemed to have acquired or established situs for the purposes of assessment and taxation, under § 58.1-3511.Code 1950, § 58-834.1; 1950, p. 224; 1976, c. 716; 1984, c. 675.
VA Code § 58.1-3513 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3513. When imports deemed to acquire situs

Goods imported in foreign commerce shall not acquire a situs for property taxation in the Commonwealth or any county, city or town thereof until they lose their status as imports. Such goods shall be deemed to lose their status as imports when the original package or container in which they were imported is broken, or if such goods are not packaged, when such property has reached its second place of rest or storage after being unloaded from the airplane, vehicle or vessel in which it was imported, after initial sale, or after such goods have been committed by the importer to current operational needs.Code 1950, § 58-834.2; 1976, c. 716; 1984, c. 675.
VA Code § 58.1-3514 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation

Cargo, merchandise and equipment in transit which is stored, located or housed temporarily in a marine or airport terminal prior to being transported by vessels or aircraft to a point outside the Commonwealth, shall not acquire a situs for property taxation by the Commonwealth or any of its counties, cities or towns.Code 1950, § 58-834.3; 1983, c. 225; 1984, c. 675.
VA Code § 58.1-3515 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3515. Tax day January 1

Except as provided under § 58.1-3010, and except as provided by ordinance or special act in localities authorized to tax certain property on a proportional monthly or quarterly basis, tangible personal property, machinery and tools and merchants' capital shall be returned for taxation as of January 1 of each year, which date shall be known as the effective date of assessment or the tax day. The status of all persons, firms, corporations and other taxpayers liable for taxation on any of such property shall be fixed as of the date aforesaid in each year and the value of all such property shall be taken as of such date, except that any county, city or town may permit a taxpayer to return as merchants' capital the average amount of capital employed in his business on such date and on the next preceding August first.Code 1950, § 58-835; 1979, cc. 571, 576; 1982, c. 623; 1984, c. 675.
VA Code § 58.1-3516.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516

Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915, and 58.1-3916, or subdivision B of § 58.1-3516, relating to the tax day, or tax filing or payment dates, or dates on which penalty and interest are to be charged or added to delinquent tax returns or payments, or any other general provisions of law relating to such dates, the City of Winchester is authorized to provide, by ordinance, in combination with the adoption of proration of personal property taxes under § 58.1-3516, the following:1. The payment of the personal property tax on any personal property subject to proration shall be due on the last day of the twelfth month after such personal property has acquired situs within the city; however, if the property loses situs in the City of Winchester, or if the taxpayer sells or otherwise transfers title to the property, the tax shall be due on the last day of the month following the month of the loss of situs or of the sale or other transfer of title of the property.2. The penalties for failure to pay the tax on such personal property shall begin the day following the due date for the tax on the property.The provisions of Subtitle III (§ 58.1-3000 et seq.) of Title 58.1 which are not in conflict herewith shall apply, with the respective differences having been considered, to the imposition and collection of personal property taxes by the City of Winchester, and the tax credit and exemption provisions of § 58.1-3516 for the payment of taxes to other jurisdictions shall specifically apply to any ordinance adopted under the authority of this section.1993, cc. 187, 324; 1995, cc. 131, 469.
VA Code § 58.1-3516.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor

The lessor shall provide to every taxpayer that leases any motor vehicle pursuant to a contract that requires the lessee to pay the taxes thereon as provided for under this chapter, a written notice in bold print regarding the taxes to be paid by the lessee, and the lessor shall forward any such tax bill (or, in the case of a multi-vehicle tax bill issued to the lessor, a copy or facsimile of that portion of such bill that pertains to the lessee's vehicle) to the lessee within ten business days of receipt.1997, c. 398.
VA Code § 58.1-3517 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms

Blank forms of returns for reporting the classes of property mentioned in this chapter shall be prescribed by the Department of Taxation and furnished to the commissioners of the revenue in ample time for their use. The commissioner of the revenue of any county or city may use a local form in lieu of that prescribed by the Department.Code 1950, § 58-836; 1979, c. 576; 1984, c. 675.
VA Code § 58.1-3518 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3518. Taxpayers to file returns

Every taxpayer owning any of the property subject to taxation under this chapter on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city on the appropriate forms; however, the commissioner of the revenue may elect not to require such a return from any taxpayer who owns such property which does not have sufficient value to generate a tax assessment. Every person who leases any of such property from the owner thereof on such date shall file a return with the commissioner of the revenue of the county or city wherein such property is located giving the name and address of the owner, except any person leasing a motor vehicle which is subject to the tax imposed under § 58.1-2402. Such returns shall be filed on or before May 1 of each year, except as otherwise provided by ordinance authorized by § 58.1-3916.Every fiduciary shall file the returns mentioned in this chapter with the commissioner of revenue having jurisdiction. Every taxpayer owning machinery and tools or business personal property, if requested by the commissioner of the revenue, shall include on his annual return of such property information as to the total of original cost by year of purchase. The cost should be the original capitalized cost or the cost that would have been capitalized if the expense deduction in lieu of depreciation was elected under § 179 of the Internal Revenue Code.Code 1950, § 58-837; 1974, c. 387; 1976, c. 547; 1978, c. 393; 1980, c. 317; 1984, c. 675; 1990, c. 705; 1995, c. 29.
VA Code § 58.1-3518.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats

A. Notwithstanding the provisions of § 58.1-3518, the governing body of any county, city or town may provide by ordinance for an alternative method of filing personal property tax returns for motor vehicles, trailers and boats. Any such ordinance adopted pursuant to this section may provide for the annual assessment and taxation of motor vehicles, trailers and boats based on a previous personal property tax return filed by the owner or owners of such property. For those whose name or address has not changed since a previous filing and whose personal property has had no change in status or situs, the assessment and taxation of property may be based on a personal property tax return previously filed with the jurisdiction adopting such an alternative method.B. Any jurisdiction adopting such an alternative method may require the owner of a motor vehicle, trailer or boat to file a new personal property tax return whenever there is: (i) a change in the name or address of the person or persons owning taxable personal property; (ii) a change in the situs of personal property; (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed.C. Nothing in this section shall preclude any jurisdiction from assessing taxable personal property in accordance with § 58.1-3519 or assessing penalties and interest in accordance with § 58.1-3916.1994, c. 292; 1996, c. 322.
VA Code § 58.1-3519 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return

If any taxpayer, liable to file a return of any of the subjects of taxation mentioned in this chapter, neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.Code 1950, § 58-838; 1952, c. 711; 1954, c. 488; 1962, c. 578; 1984, c. 675.
VA Code § 58.1-3520 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3520. Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes

No manufactured home, as defined in § 36-85.3, intended for use as a full-time place of residence shall be delivered to or located upon the lot or parcel of real estate where the manufactured home will be used as a place of residence until the necessary permits for connection to water and sewer outlets have been secured, or if there be no existing water and sewer outlets, until permits for a well and septic system have been acquired from the local health departments.The owner of any manufactured home moving the manufactured home into a county, city or town for use rather than for sale shall within ten days after moving the manufactured home notify the commissioner of revenue or director of finance of the county, city or town of his name, address and description and location of the manufactured home. No manufactured home which has been in use as a place of residence shall be moved from the county, city or town wherein it has been in use, until the owner thereof has obtained a tax permit from the treasurer of the county or city. Such permits shall be supplied to the treasurers by the Department of Taxation. The treasurer shall not issue a tax permit until such owner has paid to the city or county and town all local property taxes assessed or assessable against the manufactured home. The permit shall expire in forty-five days and shall be conspicuously displayed on the left center of the rear of the manufactured home at all times when such manufactured home is being transported. The seller of a manufactured home subject to the provisions of this section shall deliver a copy of this section of the Code of Virginia to the purchaser at the time of the sale.Any dealer in manufactured homes or any party having a secured interest in a particular manufactured home may use dealer plates as authorized in § 46.2-1550 in lieu of the tax permit required hereunder. Any such dealer or secured party who removes a manufactured home from a county or city on account of repossession or other operation of law shall notify the treasurer thereof before such removal.The violation of this section shall constitute a Class 3 misdemeanor and be punishable as such.Code 1950, § 58-766.3; 1974, c. 426; 1982, c. 617; 1984, c. 675; 1994, c. 152.
VA Code § 58.1-3521 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3521. Manufactured homes; proration of tax

Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in § 36-85.3, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any property taxes which would have been collectible had such manufactured home been situated within such city or county on January 1 of that year.Code 1950, § 58-829.3; 1960, c. 418; 1970, c. 655; 1976, c. 567; 1984, c. 675; 1994, c. 152.
VA Code § 58.1-3522 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital|§ 58.1-3522. Assessment method for manufactured homes

Manufactured homes installed according to the Uniform Statewide Building Code shall be assessed at the same time as the assessment of the real property on which the manufactured home is installed. Such homes shall be assessed in the same manner and using the same methods applied to improvements and buildings which are assessed in accordance with Article 7 (§ 58.1-3280 et seq.) of Chapter 32 of this title.1994, c. 152.
VA Code § 58.1-3534 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35.1 - Personal Property Tax Relief|§ 58.1-3534. Department to furnish information to commissioners of revenue

A. The Department shall provide to the commissioners of revenue such data or information it has available which is needed for the commissioners of revenue to comply with the provisions of this chapter. Such data or information shall be made available in a manner which will allow for compliance with the provisions of this chapter.B. The Department shall include in the information furnished to commissioners of the revenue pursuant to subsection A regarding vehicles qualifying for personal property tax relief, whether the vehicle is held in a private trust for nonbusiness purposes by an individual beneficiary.1998, Sp. Sess. I, c. 2; 2011, c. 13.
VA Code § 58.1-3535 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 35.1 - Personal Property Tax Relief|§ 58.1-3535. Commissioner of the revenue to furnish information to the treasurer

The commissioner of the revenue shall timely provide to the treasurer such data or information as may be required for the treasurer to comply with the provisions of this chapter.1998, Sp. Sess. I, c. 2.
VA Code § 58.1-3600 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3600. Definitions

As used in this chapter the word "taxation" shall not be construed to include assessments for local improvements as provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2, Article 2 (§ 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.Code 1950, § 58-12.1; 1964, c. 470; 1984, c. 675.
VA Code § 58.1-3601 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3601. Property becomes taxable immediately upon sale by tax-exempt owner

Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to taxation and be assessed therefor. The tax levied for the current year shall be prorated for the remainder of the tax year.Code 1950, § 58-16.1; 1964, c. 178; 1984, c. 675.
VA Code § 58.1-3602 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 36 - Tax Exempt Property|§ 58.1-3602. Exemptions not applicable to associations, etc., paying death, etc., benefits

Nothing contained in this chapter shall be construed to exempt from taxation the property of any person, firm, association or corporation who shall, expressly or impliedly, directly or indirectly, contract or promise to pay a sum of money or other benefit, on account of death, sickness or accident, to any of its members or other person.Code 1950, § 58-13; 1984, c. 675.