Pursuant to section 58.1-3510.1, Code of Virginia, and in addition to all other taxes of every kind now or hereinafter imposed by law, the county hereby levies and imposes on every person engaged in the short-term rental business a tax on one percent (1%) on the gross proceeds, as defined in section 21-120 of this article, of such business. Such tax shall be in addition to the tax levied pursuant to section 58.1-605, Code of Virginia.