Definitions.
Richmond, Va., City Code § 26-1256
in effectSec. 26-1256. - Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Certificate of registration means a certificate issued by the Director of Finance which indicates the person named on the certificate is qualified as a short-term rental business, as defined in Code of Virginia, § 58.1-3510.4, and authorized to collect the daily rental tax from its customers and remit those taxes collected to the City. The certificate is not assignable and is valid only for the person in whose name it is issued and the place of business designated.
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 pursuant to the Virginia Retail Sales and Use Tax Act, Code of Virginia, § 58.1-600 et seq.
Short-term rental business means a business in which a person engaged in that business would be considered to be a person engaged in the short-term rental business under the provisions of Code of Virginia, § 58.1-3510.4(B).
Short-term rental property has the meaning ascribed to the term "short-term rental property" by Code of Virginia, § 58.1-3510.4(A).
(Code 1993, § 27-500; Code 2004, § 98-1001; Code 2015, § 26-1271; Code 2020, § 26-1256; Ord. No. 2010-36-42, § 1, 2-22-2010)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTXVIISHRMRETA_S26-1256DEFetched: 11/8/2026