SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2004 SESSION
048413780Be 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 thirty30 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 thirty30 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, any county with the county manager plan of government 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
county's governing body approves the construction of a county 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
thirty30 or more days. The revenues collected from the additional tax
shall be designated and spent for the design, construction, debt payment, and operation of such
conference center.
C. In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3822, the Counties of James City and York may impose an additional transient occupancy tax not to exceed $2 per room per night for the occupancy of any overnight guest room. The revenues collected from the additional tax shall be designated and expended solely for advertising the Greater Williamsburg area as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Williamsburg Area Convention and Visitors Bureau. The tax imposed by this subsection shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The provisions of this subsection shall expire January 1, 2008; provided, however, such provisions shall expire January 1, 2005, if any one of the governing bodies of the City of Williamsburg and the Counties of James City and York fails to adopt an ordinance, by such date, imposing the additional tax in accordance with the provisions of this subsection.
D. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.