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.
1999 SESSION
992584713Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 8 of Chapter 38 of Title 58.1 a section numbered 58.1-3842 as follows:
§ 58.1-3842. Combined transient occupancy and food and beverage tax.
A. Any county having a population of no less than 6,600 and no greater than
7,000, by duly adopted ordinance, is hereby authorized to levy a tax on occupancy
in [ hotels, motels, and other facilities overnight facilities with eight
or fewer bedrooms ] on which the county is authorized to levy a transient
occupancy tax under § 58.1-3819 and on food and beverages sold for human
consumption within such [ hotel, motel, or other ] facility on which the county
is authorized to levy a food and beverage tax under § 58.1-3833, when the
charges for the occupancy of the room or space and for the sale of food and
beverages are assessed in the aggregate and not separately stated. Such tax
shall not exceed four percent of the total amount charged for the occupancy of
the room or space occupied and for the food and beverages. Such tax shall be
in such amount and on such terms as the governing body may, by ordinance,
prescribe. The tax shall be in addition to the sales tax currently imposed by
the county pursuant to the authority of Chapter 6 (§ 58.1-600 et seq.) of this
title. Collection of such tax shall be in a manner prescribed by the governing
body. All taxes collected under the authority of this article shall be deemed to be
held in trust for the county imposing the tax.
B. If [ a hotel, motel, or other such an overnight ] facility separately
states charges for the occupancy of the room or space and for the sale of food
and beverages, a transient occupancy tax levied under § 58.1-3819 and a food
and beverage tax levied under § 58.1-3833 shall apply to such separately stated
charges, as applicable.
C. Any tax imposed pursuant to this article shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town meals tax or a town transient occupancy tax on the same subject. If the governing body of any town within a county, however, provides that a county tax authorized by this article shall apply within the limits of such town, then such tax may be imposed within such towns.
D. This tax shall be levied only if a food and beverage tax has been approved in a referendum within the county as provided by the second paragraph of subsection A of § 58.1-3833. No county in which the levy of a food and beverage tax has been approved in a referendum pursuant to subsection A of § 58.1-3833 shall be required to submit an amendment to its meals tax ordinance or a further question to the voters in a referendum prior to adopting an ordinance adopting or amending the tax authorized by this article.
E. Nothing herein contained shall affect any authority heretofore granted to any county to levy a food and beverage tax or a transient occupancy tax.