§ 58.1-1744 (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax
In addition to all other fees and taxes imposed under law, there is hereby imposed an additional transient occupancy tax at the rate of three percent of the amount of the charge for the occupancy of any room or space occupied in any county or city that is (i) a member of the Northern Virginia Transportation Authority and (ii) that is not described in § 58.1-1743. The tax imposed under this section shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes. The tax imposed under this section shall be administered by the locality in which the room or space is located in the same manner as it administers the tax authorized by § 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein provided. The revenue generated and collected from the tax shall be deposited by the local treasurer. Two-thirds of the revenue collected pursuant to this section may be used only for public transportation purposes and the remaining revenue may be used for any transportation purpose.
History
This law was first created in 2018. The record of its establishment is cataloged in chapters 854 and 856 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. That modification is as follows: in 2020, chapters 1230 and 1275.
2018, cc. 854, 856; 2020, cc. 1230, 1275.