For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Exclusions and exemptions.

Richmond, Va., City Code § 26-1260
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Sec. 26-1260. - Exclusions and exemptions. No tax shall be collected or assessed on rentals by the Commonwealth, any political subdivision of the Commonwealth or the United States, or any rental of durable medical equipment as defined in Code of Virginia, § 58.1-609.10(10). Additionally, all exemptions applicable to the Virginia Retail Sales and Use Tax Act, Code of Virginia, § 58.1-600 et seq., shall apply mutatis mutandis to the short-term rental property tax. (Code 1993, § 27-503; Code 2004, § 98-1005; Code 2015, § 26-1275; Code 2020, § 26-1260; 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_S26-1260EXEXFetched: 11/8/2026

Starting a business in Virginia? Virginia LLC guide: costs and requirements

26-1260 | Corpus