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1996 SESSION
961783424Patrons-- Watkins, Barlow, Cunningham, Hargrove, Ingram, McEachin and Rhodes; Senators: Bolling, Lambert, Marsh, Martin and Stosch
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 6 of Chapter 38 of Title 58.1 a section numbered 58.1-3823 as follows:
§ 58.1-3823. Additional transient occupancy tax for certain counties.
In addition to such transient occupancy taxes as are authorized by
§§ 58.1-3819 through 58.1-3822, the Counties of Chesterfield, Hanover
and Henrico may impose 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 additional tourism or travel in the Richmond
metropolitan area or a regional transportation system that promotes
economic development in the Richmond metropolitan area. The county tax
limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied
under this section, mutatis mutandis ] .