{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1743.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1743.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1743.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1743.html"}],"law_id":54540,"edition_id":1,"section_id":54540,"structure_id":13577,"section_number":"58.1-1743","catch_line":"(For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax","history":"2018, cc. 854, 856; 2020, cc. 1230, 1241, 1275, 1281.","full_text":"A\n\nIn 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 located in a transportation district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in § 33.2-1936.B\n\nIn addition to all other fees and taxes imposed under law, there is hereby imposed an additional transient occupancy tax at the rate of one percent of the amount of the charge for the occupancy of any room or space occupied in any county or city located in a transportation district in Hampton Roads created pursuant to § 33.2-1903.C\n\nThe 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.D\n\nThe 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 into the state treasury pursuant to § 2.2-806 and transferred by the Comptroller into special funds established by law. In the case of the Northern Virginia Transportation District, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3401. In the case of a transportation district in Hampton Roads created pursuant to § 33.2-1903, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600.1. For additional transportation districts that may become subject to this section, funds shall be established by appropriate legislation.","order_by":null,"text":{"0":{"id":200261,"text":"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 located in a transportation district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in § 33.2-1936.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":200262,"text":"In addition to all other fees and taxes imposed under law, there is hereby imposed an additional transient occupancy tax at the rate of one percent of the amount of the charge for the occupancy of any room or space occupied in any county or city located in a transportation district in Hampton Roads created pursuant to § 33.2-1903.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":200263,"text":"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.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":200264,"text":"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 into the state treasury pursuant to § 2.2-806 and transferred by the Comptroller into special funds established by law. In the case of the Northern Virginia Transportation District, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3401. In the case of a transportation district in Hampton Roads created pursuant to § 33.2-1903, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600.1. For additional transportation districts that may become subject to this section, funds shall be established by appropriate legislation.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13577,"edition_id":1,"name":"Transportation Transient Occupancy Taxes","identifier":"11","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:45:18","date_modified":"2026-06-26 03:45:18","permalink":{"id":252747,"object_type":"structure","relational_id":13577,"identifier":"11","token":"58.1\/I\/17\/11","url":"\/58.1\/I\/17\/11\/","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":54540,"structure_id":13577,"section_number":"58.1-1743","catch_line":"(For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax","url":"\/58.1-1743\/","token":"58.1\/I\/17\/11\/58.1-1743","metadata":false},{"id":81889,"structure_id":13577,"section_number":"58.1-1744","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax","url":"\/58.1-1744\/","token":"58.1\/I\/17\/11\/58.1-1744","metadata":false}],"next_section":{"id":81889,"structure_id":13577,"section_number":"58.1-1744","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax","url":"\/58.1-1744\/","token":"58.1\/I\/17\/11\/58.1-1744","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1743\/","history_text":"

This law was first created in 2018. The record of its establishment is cataloged in chapters 854<\/a> and 856<\/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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2020, chapters 1230<\/a>, 1241<\/a>, 1275<\/a>, and 1281<\/a>.<\/p>","references":[{"id":75408,"section_number":"33.2-2600.1","catch_line":"Hampton Roads Regional Transit Program and Fund","order_by":null,"url":"\/33.2-2600.1\/"},{"id":85977,"section_number":"33.2-3401","catch_line":"Washington Metropolitan Area Transit Authority Capital Fund","order_by":null,"url":"\/33.2-3401\/"},{"id":81889,"section_number":"58.1-1744","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax","order_by":null,"url":"\/58.1-1744\/"}],"refers_to":[{"id":63329,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","order_by":null,"url":"\/2.2-806\/"},{"id":55611,"section_number":"33.2-1900","catch_line":"Declaration of policy","order_by":null,"url":"\/33.2-1900\/"},{"id":72622,"section_number":"33.2-1903","catch_line":"Procedure for creation of districts","order_by":null,"url":"\/33.2-1903\/"},{"id":75408,"section_number":"33.2-2600.1","catch_line":"Hampton Roads Regional Transit Program and Fund","order_by":null,"url":"\/33.2-2600.1\/"},{"id":85977,"section_number":"33.2-3401","catch_line":"Washington Metropolitan Area Transit Authority Capital Fund","order_by":null,"url":"\/33.2-3401\/"},{"id":58829,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","order_by":null,"url":"\/58.1-3819\/"},{"id":84184,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","order_by":null,"url":"\/58.1-3840\/"}],"permalink":{"id":252749,"object_type":"law","relational_id":54540,"identifier":"58.1-1743","token":"58.1\/I\/17\/11\/58.1-1743","url":"\/58.1-1743\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1743\/","token":"58.1\/I\/17\/11\/58.1-1743","dublin_core":{"Title":"(For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1743","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to all other fees and taxes imposed under law<\/span>, 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 located in a transportation district established pursuant to Chapter 19 (§ 33.2-1900<\/a> et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in § 33.2-1936<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to all other fees and taxes imposed under law<\/span>, there is hereby imposed an additional transient occupancy tax at the rate of one percent of the amount of the charge for the occupancy of any room or space occupied in any county or city located in a transportation district in Hampton Roads created pursuant to § 33.2-1903<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 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<\/a> or 58.1-3840<\/a>, mutatis mutandis<\/span>, except as herein provided. The revenue generated and collected from the tax shall be deposited by the local treasurer into the state treasury pursuant to § 2.2-806<\/a> and transferred by the Comptroller into special funds established by law<\/span>. In the case of the Northern Virginia Transportation District, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3401<\/a>. In the case of a transportation district in Hampton Roads created pursuant to § 33.2-1903<\/a>, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600.1<\/a>. For additional transportation districts that may become subject to this section, funds shall be established by appropriate legislation. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(FOR EXPIRATION DATE, SEE ACTS 2020, CC. 1230 AND 1275, AND CC. 1241 AND 1281)\nTRANSPORTATION DISTRICT TRANSIENT OCCUPANCY TAX (\u00a7 58.1-1743)\n\nA. In addition to all other fees and taxes imposed under law, there is hereby\nimposed an additional transient occupancy tax at the rate of three percent of\nthe amount of the charge for the occupancy of any room or space occupied in any\ncounty or city located in a transportation district established pursuant to\nChapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018,\nmeets the criteria established in § 33.2-1936.\n\nB. In addition to all other fees and taxes imposed under law, there is hereby\nimposed an additional transient occupancy tax at the rate of one percent of the\namount of the charge for the occupancy of any room or space occupied in any\ncounty or city located in a transportation district in Hampton Roads created\npursuant to § 33.2-1903.\n\nC. The tax imposed under this section shall be imposed only for the occupancy of\nany room or space that is suitable or intended for occupancy by transients for\ndwelling, lodging, or sleeping purposes.\n\nD. The tax imposed under this section shall be administered by the locality in\nwhich the room or space is located in the same manner as it administers the tax\nauthorized by § 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein\nprovided. The revenue generated and collected from the tax shall be deposited by\nthe local treasurer into the state treasury pursuant to § 2.2-806 and\ntransferred by the Comptroller into special funds established by law. In the\ncase of the Northern Virginia Transportation District, the revenue generated and\ncollected therein shall be deposited into the fund established in §\n33.2-3401. In the case of a transportation district in Hampton Roads created\npursuant to § 33.2-1903, the revenue generated and collected therein shall\nbe deposited into the fund established in § 33.2-2600.1. For additional\ntransportation districts that may become subject to this section, funds shall be\nestablished by appropriate legislation.\n\nHISTORY: 2018, cc. 854, 856; 2020, cc. 1230, 1241, 1275, 1281.","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}}