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Provisions in §§ 58.1-609.1 through 58.1-609.1 of Chapter 6 relating to exemptions, §§ 58.1-609.1 and 58.1-609.1 relating to penalties, and § 58.1-609.1 relating to the manner of collecting the local retail sales and use tax applicable in Chapter 6 (§ 58.1-609.1 et seq.) of this title, shall apply mutatis mutandis to the short-term rental property tax, except that the commissioner of revenue shall assess the tax due, and the treasurer or director of finance shall collect the short-term rental property tax, instead of the Department of Taxation. Any other provision in Chapter 6 shall apply if adopted by local ordinance pursuant to § 58.1-609.1 . 2009, cc. 58.1-609.1 , 58.1-609.1 .
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