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2002 SESSION
021300524Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3819 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3819. Transient occupancy tax.
A. Any county, by duly adopted ordinance, may levy a transient occupancy tax on
hotels, motels, boarding houses, travel campgrounds, and other facilities
offering guest rooms rented out for continuous occupancy for fewer than thirty
consecutive days. Such tax shall be in such amount and on such terms as the
governing body may, by ordinance, prescribe. Such tax shall not exceed two
percent of the amount of charge for the occupancy of any room or space
occupied; however, in any county having a population of no less than 40,000 and
no greater than 45,000, and in any county which had adopted the county
executive form of government and which is not contiguous to any county
operating under the urban county executive form of government; any county
having a population of no less than 12,600 and no greater than 12,800; any
county having a population of no less than 29,100 and no greater than 29,300 as
determined by the 1990 United States Census; any county having a population of
no less than 29,750 and no greater than 31,000; any county having a population
of no less than 57,000 and no greater than 57,450; any county having a
population of no less than 60,000 and no greater than 62,500; in any county
having a population of no less than 86,000 and no greater than 86,500,; and in
any county having a population of no less than 44,000 and no greater than
45,700; and in Henry County, such tax shall not exceed the rate of five
percent. The revenues collected from that portion of the tax over two percent shall
be designated and spent for promoting tourism, travel or business that
generates tourism or travel in the locality. It is further provided that any
county having a population of no less than 18,000 and no greater than 20,000;
any county having a population of no less than 20,500 and no greater than
21,250; any county having a population of no less than 21,500 and no greater
than 23,000; any county having a population of no less than 25,100 and no
greater than 26,000; any county having a population of no less than 34,500 and
no greater than 39,560; any county having a population of no less than 45,900
and no greater than 47,000; any county having a population of no less than
50,000 and no greater than 55,000; and any county which had adopted the county
executive form of government and which is contiguous to any county operating
under the urban county executive form of government, may levy a transient
occupancy tax not to exceed five percent, and any excess over two percent shall
be designated and spent solely for tourism, marketing of tourism or initiatives
that, as determined in consultation with the local tourism industry
organizations, attract travelers to the locality and generate tourism revenues
in the locality. If there are no local tourism industry organizations in the
locality, the governing body shall hold a public hearing prior to making any
determination relating to how to attract travelers to the locality and generate
tourism revenues in the locality.
B. 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 in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms. In addition, that portion of any tax imposed hereunder in excess of two percent shall not apply to travel campgrounds in any county having a population of no less than 60,000 and no greater than 62,500, with the exception of Henry County, regardless of the number of days occupied by the same individual or same group of individuals.
C. Nothing herein contained shall affect any authority heretofore granted to any county, city or town to levy such a transient occupancy tax. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.
D. Any county, city or town which requires local hotel and motel businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, no less than three percent, not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due was delinquent.
E. All transient occupancy tax collections shall be deemed to be held in trust for the county, city or town imposing the tax.