Businesses - Short-term Rental
The Chesterfield County Code §9-181 (Code 1978, §8-60)
and §9-184 (Code 1978, §8-63) require a certified short-term
rental business to collect from the lessee, at the time of rental,
a tax of 1% of the gross rental receipts excluding state and local
sales taxes. The collected tax is held in trust by the business
and remitted to the Commissioner of the Revenue on a quarterly
basis. The quarterly return must be filed and the tax paid on or
before the 20 th day of the month following the end of each quarter. “Daily
rental property” is defined as all tangible personal property
held for rental and owned by the person engaged in the short-term
rental business. This does not include trailers or other tangible
personal property required to be licensed or registered with the
Department of Motor Vehicles, Department of Game and Inland Fisheries,
or the Department of Aviation.
Tax Forms
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