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2002 SESSION
024180564Be 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, through
December 31, 2005, ] 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.