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2016 SESSION

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HB 328 Transient occupancy tax; Botetourt County may impose additional tax.

Introduced by: Terry L. Austin (by request) | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Transient occupancy tax; Botetourt County. Permits Botetourt County to impose an additional transient occupancy tax at a rate not to exceed two percent. The revenue generated and collected from the two percent tax rate increase shall be designated and expended solely for advertising the Roanoke metropolitan area as an overnight tourist destination by members of the Roanoke Valley Convention and Visitors Bureau. For purposes of this subsection, "advertising the Roanoke metropolitan area as an overnight tourism destination" means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay.


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