The Business License Office of the Commissioner of Revenue ensures that all businesses with annual gross receipts of $1,000,000 (effective 1/1/18) file for a license.
The Meals Tax Office of the Commissioner of Revenue ensures that all businesses that have prepared foods (restaurants, catering, delis, etc.) are collecting the 4% tax for the County, in addition to the 5.3% tax for the State of Virginia.
For purposes of this chapter, "daily rental property" means all tangible personal property held for rental and owned by a person engaged in the short-term rental business, except trailers, as defined in section 46.2-100 of the Code of Virginia.