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2002 SESSION

024178564
SENATE BILL NO. 238
Offered January 9, 2002
Prefiled January 8, 2002
A BILL to amend and reenact 58.1-3823 of the Code of Virginia, relating to additional transient occupancy tax; Arlington County.
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Patrons-- Ticer and Whipple; Delegates: Almand, Brink, Darner and Van Landingham
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Referred to Committee on Finance
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Be it enacted by the General Assembly of Virginia:

1. That 58.1-3823 of the Code of Virginia is amended and reenacted as follows:

58.1-3823. Additional transient occupancy tax for certain counties.

A. In addition to such transient occupancy taxes as are authorized by 58.1-3819 through 58.1-3822, any county having a population of at least 63,300 but not more than 65,000 or at least 200,000 but not more than 210,000 or any county having the county manager form of government may impose:

1. An additional transient occupancy tax not to exceed four percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for thirty or more days. The revenues collected from the additional tax shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the Richmond metropolitan area; and

2. An additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for thirty or more days. The revenues collected from the additional tax shall be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond.

B. In addition to such transient occupancy taxes as are authorized by 58.1-3819 through 58.1-3822, Arlington County may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied, provided the Arlington County Board of Supervisors approves the construction of the Arlington Conference Center. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for thirty or more days. The revenues collected from the additional tax shall be designated and spent for the design, construction, and debt payment for the Arlington Conference Center.

BC. The county tax limitations imposed pursuant to 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.