{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1731.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1731.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1731.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1731.html"}],"law_id":57002,"edition_id":1,"section_id":57002,"structure_id":14938,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","history":"2009, c. 531.","full_text":"There is hereby imposed a fee equal to 10 percent of the price of all in-room purchases or rentals of digital media in hotels, motels, bed and breakfast establishments, inns, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 90 consecutive days. As used in this section, “digital media” means any audio-visual work received through the in-room television for a separate charge, including, but not limited to, any motion picture, television or audio programming, or game, regardless if it is transmitted in an analog or digital format. “Digital media” shall not include Internet access or telephone service.","order_by":null,"text":{"0":{"id":208777,"text":"There is hereby imposed a fee equal to 10 percent of the price of all in-room purchases or rentals of digital media in hotels, motels, bed and breakfast establishments, inns, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 90 consecutive days. As used in this section, “digital media” means any audio-visual work received through the in-room television for a separate charge, including, but not limited to, any motion picture, television or audio programming, or game, regardless if it is transmitted in an analog or digital format. “Digital media” shall not include Internet access or telephone service.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14938,"edition_id":1,"name":"Digital Media Fee","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:50:55","date_modified":"2026-06-26 03:50:55","permalink":{"id":252909,"object_type":"structure","relational_id":14938,"identifier":"8","token":"58.1\/I\/17\/8","url":"\/58.1\/I\/17\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57002,"structure_id":14938,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},{"id":86521,"structure_id":14938,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},{"id":72329,"structure_id":14938,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false}],"next_section":{"id":86521,"structure_id":14938,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1731\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapter 531<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":252911,"object_type":"law","relational_id":57002,"identifier":"58.1-1731","token":"58.1\/I\/17\/8\/58.1-1731","url":"\/58.1-1731\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","dublin_core":{"Title":"Fee for digital media purchase or rental","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1731","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There is hereby imposed a fee equal to 10 percent of the price of all in-room purchases or rentals of digital media in hotels, motels, bed and breakfast establishments, inns, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 90 consecutive days. As used in this section, “digital media” means any audio-visual work received through the in-room television for a separate charge, including, but not limited to, any motion<\/span> picture, television or audio programming, or game, regardless if it is transmitted in an analog or digital format. “Digital media” shall not include Internet access or telephone service.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFEE FOR DIGITAL MEDIA PURCHASE OR RENTAL (\u00a7 58.1-1731)\n\nThere is hereby imposed a fee equal to 10 percent of the price of all in-room\npurchases or rentals of digital media in hotels, motels, bed and breakfast\nestablishments, inns, and other facilities offering guest rooms rented out for\ncontinuous occupancy for fewer than 90 consecutive days. As used in this\nsection, “digital media” means any audio-visual work received\nthrough the in-room television for a separate charge, including, but not limited\nto, any motion picture, television or audio programming, or game, regardless if\nit is transmitted in an analog or digital format. “Digital media”\nshall not include Internet access or telephone service.\n\nHISTORY: 2009, c. 531.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}