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1999 SESSION
990709220Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-3840.1 as follows:
§ 58.1-3840.1. Additional transient occupancy taxes for towns.
Any town which has a population of no less than 4,000 and no more than 4,100, may levy a transient occupancy tax not to exceed five percent, and any excess over two percent shall be designated and spent solely for promoting tourism, marketing of tourism or initiatives that generate tourism or travel in the town.