{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-210.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-210.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-210.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-210.1.html"}],"law_id":82771,"edition_id":1,"section_id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","history":"2023, c. 410.","full_text":"The Department shall annually publish on its website the current rate of the transient occupancy tax imposed in each locality. Every tax-assessing officer of a county, city, or town shall send to the Department, in a manner prescribed by the Department, the information as to his county, city, or town necessary to enable the Department to publish such information. Such information shall be so furnished by such tax-assessing officers as soon as it is available after request by the Department or with at least 30 days’ notice prior to the effective date of any change in such rate. Any change in the rate of any local transient occupancy tax shall become effective no earlier than the first day of the calendar quarter following the calendar quarter in which the change in such rate is enacted. Failure to provide notice pursuant to this section shall require the county, city, or town to apply the preceding effective tax rate until 30 days after notification of such change is provided to the Department. If any such tax-assessing officer fails, without good cause, to furnish the same to the Department on demand, he is guilty of nonfeasance in office.","order_by":null,"text":{"0":{"id":296717,"text":"The Department shall annually publish on its website the current rate of the transient occupancy tax imposed in each locality. Every tax-assessing officer of a county, city, or town shall send to the Department, in a manner prescribed by the Department, the information as to his county, city, or town necessary to enable the Department to publish such information. Such information shall be so furnished by such tax-assessing officers as soon as it is available after request by the Department or with at least 30 days’ notice prior to the effective date of any change in such rate. Any change in the rate of any local transient occupancy tax shall become effective no earlier than the first day of the calendar quarter following the calendar quarter in which the change in such rate is enacted. Failure to provide notice pursuant to this section shall require the county, city, or town to apply the preceding effective tax rate until 30 days after notification of such change is provided to the Department. If any such tax-assessing officer fails, without good cause, to furnish the same to the Department on demand, he is guilty of nonfeasance in office.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12838,"edition_id":1,"name":"Department of Taxation","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":253165,"object_type":"structure","relational_id":12838,"identifier":"2","token":"58.1\/I\/2","url":"\/58.1\/I\/2\/","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":76786,"structure_id":12838,"section_number":"58.1-200","catch_line":"Tax Commissioner","url":"\/58.1-200\/","token":"58.1\/I\/2\/58.1-200","metadata":false},{"id":65097,"structure_id":12838,"section_number":"58.1-201","catch_line":"Oath and bond","url":"\/58.1-201\/","token":"58.1\/I\/2\/58.1-201","metadata":false},{"id":55867,"structure_id":12838,"section_number":"58.1-202","catch_line":"General powers and duties of Tax Commissioner","url":"\/58.1-202\/","token":"58.1\/I\/2\/58.1-202","metadata":false},{"id":76765,"structure_id":12838,"section_number":"58.1-202.1","catch_line":"Payment of taxes by electronic funds transfer","url":"\/58.1-202.1\/","token":"58.1\/I\/2\/58.1-202.1","metadata":false},{"id":67108,"structure_id":12838,"section_number":"58.1-202.2","catch_line":"Public-private partnerships; Public Private Partnership Oversight Committee","url":"\/58.1-202.2\/","token":"58.1\/I\/2\/58.1-202.2","metadata":false},{"id":65507,"structure_id":12838,"section_number":"58.1-202.3","catch_line":"Fillable tax forms","url":"\/58.1-202.3\/","token":"58.1\/I\/2\/58.1-202.3","metadata":false},{"id":62695,"structure_id":12838,"section_number":"58.1-203","catch_line":"Regulations and rulings","url":"\/58.1-203\/","token":"58.1\/I\/2\/58.1-203","metadata":false},{"id":82242,"structure_id":12838,"section_number":"58.1-204","catch_line":"Publication of rulings, decisions, orders and regulations","url":"\/58.1-204\/","token":"58.1\/I\/2\/58.1-204","metadata":false},{"id":74390,"structure_id":12838,"section_number":"58.1-205","catch_line":"Effect of regulations, rulings, etc., and administrative interpretations","url":"\/58.1-205\/","token":"58.1\/I\/2\/58.1-205","metadata":false},{"id":70654,"structure_id":12838,"section_number":"58.1-206","catch_line":"Continuing education program for assessing officers and boards of equalization","url":"\/58.1-206\/","token":"58.1\/I\/2\/58.1-206","metadata":false},{"id":61798,"structure_id":12838,"section_number":"58.1-207","catch_line":"Collection and publication of property tax data","url":"\/58.1-207\/","token":"58.1\/I\/2\/58.1-207","metadata":false},{"id":61965,"structure_id":12838,"section_number":"58.1-208","catch_line":"Classifications of real property","url":"\/58.1-208\/","token":"58.1\/I\/2\/58.1-208","metadata":false},{"id":86615,"structure_id":12838,"section_number":"58.1-209","catch_line":"Disclosure of social security account numbers","url":"\/58.1-209\/","token":"58.1\/I\/2\/58.1-209","metadata":false},{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},{"id":82771,"structure_id":12838,"section_number":"58.1-210.1","catch_line":"Publication of local transient occupancy taxes","url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","metadata":false},{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},{"id":73857,"structure_id":12838,"section_number":"58.1-212","catch_line":"Office of Tax Commissioner; sessions and investigations elsewhere","url":"\/58.1-212\/","token":"58.1\/I\/2\/58.1-212","metadata":false},{"id":76190,"structure_id":12838,"section_number":"58.1-213","catch_line":"Assistants and clerks","url":"\/58.1-213\/","token":"58.1\/I\/2\/58.1-213","metadata":false},{"id":78510,"structure_id":12838,"section_number":"58.1-214","catch_line":"Promulgation and distribution of tax forms","url":"\/58.1-214\/","token":"58.1\/I\/2\/58.1-214","metadata":false},{"id":69034,"structure_id":12838,"section_number":"58.1-215","catch_line":"Charge for sale of publications","url":"\/58.1-215\/","token":"58.1\/I\/2\/58.1-215","metadata":false},{"id":72619,"structure_id":12838,"section_number":"58.1-216","catch_line":"Writs, notices, processes, and orders","url":"\/58.1-216\/","token":"58.1\/I\/2\/58.1-216","metadata":false},{"id":71448,"structure_id":12838,"section_number":"58.1-217","catch_line":"Form of writs, processes and orders; how served","url":"\/58.1-217\/","token":"58.1\/I\/2\/58.1-217","metadata":false},{"id":80071,"structure_id":12838,"section_number":"58.1-218","catch_line":"Fees and mileage of witnesses","url":"\/58.1-218\/","token":"58.1\/I\/2\/58.1-218","metadata":false},{"id":82787,"structure_id":12838,"section_number":"58.1-219","catch_line":"Examination of books and records of taxpayers","url":"\/58.1-219\/","token":"58.1\/I\/2\/58.1-219","metadata":false},{"id":79327,"structure_id":12838,"section_number":"58.1-220","catch_line":"Waiver of time limitation on assessment of omitted or additional state taxes","url":"\/58.1-220\/","token":"58.1\/I\/2\/58.1-220","metadata":false}],"previous_section":{"id":73390,"structure_id":12838,"section_number":"58.1-210","catch_line":"Publication showing rates of local levies","url":"\/58.1-210\/","token":"58.1\/I\/2\/58.1-210","metadata":false},"next_section":{"id":53985,"structure_id":12838,"section_number":"58.1-211","catch_line":"Department to advise Comptroller of amounts to be charged state collecting officers","url":"\/58.1-211\/","token":"58.1\/I\/2\/58.1-211","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-210.1\/","history_text":"

This law was first created in 2023. The record of its establishment is cataloged in chapter 410<\/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":253223,"object_type":"law","relational_id":82771,"identifier":"58.1-210.1","token":"58.1\/I\/2\/58.1-210.1","url":"\/58.1-210.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-210.1\/","token":"58.1\/I\/2\/58.1-210.1","dublin_core":{"Title":"Publication of local transient occupancy taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-210.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Department<\/span> shall annually publish on its website the current rate of the transient occupancy tax imposed in each locality. Every tax-assessing officer of a county, city, or town shall send to the Department<\/span>, in a manner prescribed by the Department<\/span>, the information as to his county, city, or town necessary to enable the Department<\/span> to publish such information. Such information shall be so furnished by such tax-assessing officers as soon as it is available after request by the Department<\/span> or with at least 30 days’ notice prior to the effective date of any change in such rate. Any change in the rate of any local transient occupancy tax shall become effective no earlier than the first day of the calendar quarter following the calendar quarter in which the change in such rate is enacted. Failure to provide notice pursuant to this section shall require the county, city, or town to apply the preceding effective tax rate until 30 days after notification of such change is provided to the Department<\/span>. If any such tax-assessing officer fails, without good cause, to furnish the same to the Department<\/span> on demand, he is guilty of nonfeasance in office.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPUBLICATION OF LOCAL TRANSIENT OCCUPANCY TAXES (\u00a7 58.1-210.1)\n\nThe Department shall annually publish on its website the current rate of the\ntransient occupancy tax imposed in each locality. Every tax-assessing officer of\na county, city, or town shall send to the Department, in a manner prescribed by\nthe Department, the information as to his county, city, or town necessary to\nenable the Department to publish such information. Such information shall be so\nfurnished by such tax-assessing officers as soon as it is available after\nrequest by the Department or with at least 30 days’ notice prior to the\neffective date of any change in such rate. Any change in the rate of any local\ntransient occupancy tax shall become effective no earlier than the first day of\nthe calendar quarter following the calendar quarter in which the change in such\nrate is enacted. Failure to provide notice pursuant to this section shall\nrequire the county, city, or town to apply the preceding effective tax rate\nuntil 30 days after notification of such change is provided to the Department.\nIf any such tax-assessing officer fails, without good cause, to furnish the same\nto the Department on demand, he is guilty of nonfeasance in office.\n\nHISTORY: 2023, c. 410.","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}}