Code of Virginia - Title 58.1 Taxation - Section 58.1-3901 Apartment house, office building, shopping center, trailer camp, trailer court, marina, or airport ...

§ 58.1-3901. Apartment house, office building, shopping center, trailer camp, trailer court, marina, or airport ...

Every person owning or operating any apartment house or any office building or shopping center or any trailer camp or trailer court or marina or privately owned or operated airport in the Commonwealth shall, on or before February 1 of each year, upon request of the commissioner of the revenue of the county or city in which any such apartment house, office building, shopping center, trailer camp, trailer court, marina, or airport is located, file with such commissioner of the revenue a list giving the name and address of every tenant of such apartment house, office building, shopping center, trailer camp, or trailer court, and the name and address of every person renting space in a marina for waterborne craft and at a privately owned or operated airport for airborne craft as of January 1 preceding. The governing body of any county adjoining a county having a population of more than 1,000 per square mile may require like information from any such person leasing houses for rent, and violation of any such ordinance requiring the same may be punished as hereinafter provided. Any person failing to comply with this section shall be guilty of a Class 4 misdemeanor.

(Code 1950, § 58-863; 1950, p. 35; 1952, c. 527; 1968, c. 628; 1984, c. 675; 1990, c. 152.)

Sections:  Previous  58.1-3900  58.1-3901  58.1-3902  58.1-3903  58.1-3903.1  58.1-3904  58.1-3905  58.1-3906  58.1-3907  58.1-3908  58.1-3910  58.1-3911  58.1-3912  58.1-3913  58.1-3914  Next

Last modified: April 3, 2009