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1999 SESSION
Be 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, 1999 2002, 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.