No short-term rental tax shall be collected or assessed on rentals by the commonwealth,
any political subdivision of the commonwealth or the United States. Additionally,
all exemptions applicable in Code of Virginia, tit. 58.1, ch. 6 [§ 58.1-600 et seq.],
shall apply mutatis mutandis to the short-term rental tax, except that the commissioner
of revenue shall assess the tax due, and the treasurer shall collect the short-term
rental property tax, instead of the department of taxation.
(Code 1978, § 8-66; Ord. of 10-14-09, § 1)
