Affiliated. Any common ownership interest, in excess of five percent (5%) of any officers or partners in common with the lessor and lessee.

Certificate of registration. The annual certificate issued by the commissioner of the revenue to persons engaged in the short-term rental business in the county who make application for such certificate pursuant to section 21-123.

Commissioner of the revenue. The Commission of the Revenue of the County of York, Virginia, and any of the commissioner’s duly authorized deputies or agents.

Daily rental property. All tangible personal property held for rental and owned by a person engaged in the short-term rental business, as defined in this section, except trailers as defined in section 46.2-100(33), Code of Virginia, and other tangible personal property required to be licensed or registered with the department of motor vehicles, the department of game and inland fisheries or the department of aviation.

Gross proceeds. The total amount charged, including penalties, late charges or interest, to each person for the rental of daily rental property from a short-term rental business with a valid certificate of registration, excluding any state and local sales taxes paid pursuant to chapter 6 of title 58.1, Code of Virginia. Gross proceeds is the taxable basis for the daily rental tax.

Gross rental receipts. All proceeds from rentals during the calendar year, except that proceeds from rental of personal property which also involves the provisions of personal services for the operation of the personal property rented shall not be treated as gross receipts from rental. For purposes of this section, the delivery and installation of tangible personal property shall not mean operation.

Short-term rental business. Any person engaged in the short-term rental of daily rental property as defined in this section if not less than eighty percent (80%) of the gross rental receipts of such business in any year are from transactions involving rental periods of ninety-two (92) consecutive days or less, including all extensions and renewals to the same person or a person affiliated with the lessor; and provided, that any rental to a person affiliated with the lessor shall be treated as rental receipts but shall not qualify for purposes of the eighty percent (80%) requirement. Any person who grosses less than four thousand dollars ($4,000.00) in any year in short-term rental receipts from such business shall not be deemed to be engaged in the short-term rental business for purposes of this article.