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2002 SESSION
024181648Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3822 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3822. Additional transient occupancy tax.
In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819
and 58.1-3820, beginning January 1, 1991, through December 31, 2002, any county
with the county manager plan of government may impose an additional transient
occupancy tax not to exceed one-fourth of one percent of the amount of the
charge for the occupancy of any room or space occupied. The revenues collected
from the additional tax shall be designated and spent for the purpose of
promoting tourism and business travel in the county. Such designated funds
shall be in addition to the county's previous budgeted amount for the promotion
of tourism and business travel.