§ 74-349. Penalty for failure or refusal to collect tax.

Latest version.

If any certified shortterm rental business in the county fails or refuses to collect the tax imposed under this article, its current certificate of registration shall be revoked and the business shall not be subject to the provisions of Code of Virginia, §§ 58.1-3510, 53.1-3510.1 and 58.1-3706(C) and this article for the calendar year in which the certificate was revoked. Any payments of daily rental tax made previous to the revocation of the certificate shall be refunded to such lessees as can be identified with the balance being credited to the omitted assessment of personal property and business license taxes due to the change in taxable status of the shortterm rental business.

(Code 1988, § 13-218)

(Code 1988, § 13-218)

                    
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