{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3815.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3815.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3815.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3815.html"}],"law_id":58522,"edition_id":1,"section_id":58522,"structure_id":15326,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","history":"Code 1950, \u00a7 58-851.4; 1964, c. 530; 1984, c. 675; 2006, c. 780.","full_text":"Any county, city or town authorized to levy and collect consumer utility taxes as provided in \u00a7 58.1-3814 may levy such taxes upon and collect them from the occupant or lessee of any premises, title to which is held by (i) a person whose property is tax exempt under Chapter 36 (\u00a7 58.1-3600 et seq.) of this title, or (ii) by a person who is exempt from license taxation by virtue of \u00a7 58.1-2508. Such taxes shall be applied to the utility services purchased by such person and furnished at such premises for the use and benefit of such occupant or lessee. Such taxes may be fixed at a specific amount per rental unit or other base or measured in some other manner as the county, city or town levying such taxes may prescribe. This section shall not be construed to empower any county, city or town to impose such taxes upon (i) the Commonwealth or any of its political subdivisions or agencies of either, or (ii) the federal government or any of its agencies, or (iii) any person who by law is exempt therefrom.","order_by":null,"text":{"0":{"id":214487,"text":"Any county, city or town authorized to levy and collect consumer utility taxes as provided in \u00a7 58.1-3814 may levy such taxes upon and collect them from the occupant or lessee of any premises, title to which is held by (i) a person whose property is tax exempt under Chapter 36 (\u00a7 58.1-3600 et seq.) of this title, or (ii) by a person who is exempt from license taxation by virtue of \u00a7 58.1-2508. Such taxes shall be applied to the utility services purchased by such person and furnished at such premises for the use and benefit of such occupant or lessee. Such taxes may be fixed at a specific amount per rental unit or other base or measured in some other manner as the county, city or town levying such taxes may prescribe. This section shall not be construed to empower any county, city or town to impose such taxes upon (i) the Commonwealth or any of its political subdivisions or agencies of either, or (ii) the federal government or any of its agencies, or (iii) any person who by law is exempt therefrom.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15326,"edition_id":1,"name":"Consumer Utility Taxes","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:53:59","date_modified":"2026-06-26 03:53:59","permalink":{"id":258473,"object_type":"structure","relational_id":15326,"identifier":"4","token":"58.1\/III\/38\/4","url":"\/58.1\/III\/38\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":85368,"structure_id":15326,"section_number":"58.1-3812","catch_line":"Repealed","url":"\/58.1-3812\/","token":"58.1\/III\/38\/4\/58.1-3812","metadata":false},{"id":73083,"structure_id":15326,"section_number":"58.1-3813","catch_line":"Repealed","url":"\/58.1-3813\/","token":"58.1\/III\/38\/4\/58.1-3813","metadata":false},{"id":61273,"structure_id":15326,"section_number":"58.1-3813.1","catch_line":"Repealed","url":"\/58.1-3813.1\/","token":"58.1\/III\/38\/4\/58.1-3813.1","metadata":false},{"id":60760,"structure_id":15326,"section_number":"58.1-3814","catch_line":"Water or heat, light and power companies","url":"\/58.1-3814\/","token":"58.1\/III\/38\/4\/58.1-3814","metadata":false},{"id":82933,"structure_id":15326,"section_number":"58.1-3814.1","catch_line":"Consumer utility tax on churches [Not set out]","url":"\/58.1-3814.1\/","token":"58.1\/III\/38\/4\/58.1-3814.1","metadata":false},{"id":58522,"structure_id":15326,"section_number":"58.1-3815","catch_line":"Consumer taxes upon lessees of certain property","url":"\/58.1-3815\/","token":"58.1\/III\/38\/4\/58.1-3815","metadata":false},{"id":58351,"structure_id":15326,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","metadata":false},{"id":68839,"structure_id":15326,"section_number":"58.1-3816.1","catch_line":"Discount for collection of taxes","url":"\/58.1-3816.1\/","token":"58.1\/III\/38\/4\/58.1-3816.1","metadata":false},{"id":85735,"structure_id":15326,"section_number":"58.1-3816.2","catch_line":"Exemptions from consumer utility taxes","url":"\/58.1-3816.2\/","token":"58.1\/III\/38\/4\/58.1-3816.2","metadata":false}],"previous_section":{"id":82933,"structure_id":15326,"section_number":"58.1-3814.1","catch_line":"Consumer utility tax on churches [Not set out]","url":"\/58.1-3814.1\/","token":"58.1\/III\/38\/4\/58.1-3814.1","metadata":false},"next_section":{"id":58351,"structure_id":15326,"section_number":"58.1-3816","catch_line":"Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects","url":"\/58.1-3816\/","token":"58.1\/III\/38\/4\/58.1-3816","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3815\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. 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. Those modifications are as follows: in 1964, chapter 530; in 1984, chapter 675; in 2006, chapter 780<\/a>.<\/p>","references":false,"refers_to":[{"id":87222,"section_number":"58.1-2508","catch_line":"Taxes applicable to insurance companies","order_by":null,"url":"\/58.1-2508\/"},{"id":58999,"section_number":"58.1-3600","catch_line":"Definitions","order_by":null,"url":"\/58.1-3600\/"},{"id":60760,"section_number":"58.1-3814","catch_line":"Water or heat, light and power companies","order_by":null,"url":"\/58.1-3814\/"}],"permalink":{"id":258495,"object_type":"law","relational_id":58522,"identifier":"58.1-3815","token":"58.1\/III\/38\/4\/58.1-3815","url":"\/58.1-3815\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3815\/","token":"58.1\/III\/38\/4\/58.1-3815","dublin_core":{"Title":"Consumer taxes upon lessees of certain property","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3815","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any county, city or town authorized to levy<\/span> and collect consumer utility taxes as provided in \u00a7 58.1-3814<\/a> may levy<\/span> such taxes upon and collect them from the occupant or lessee of any premises, title to which is held by (i) a person whose property is tax exempt under Chapter 36 (\u00a7 58.1-3600<\/a> et seq.) of this title, or (ii) by a person who is exempt from license taxation by virtue of \u00a7 58.1-2508<\/a>. Such taxes shall be applied to the utility services purchased by such person and furnished at such premises for the use and benefit of such occupant or lessee. Such taxes may be fixed at a specific amount per rental unit or other base or measured in some other manner as the county, city or town levying such taxes may prescribe. This section shall not be construed to empower any county, city or town to impose such taxes upon (i) the Commonwealth or any of its political subdivisions or agencies of either, or (ii) the federal government or any of its agencies, or (iii) any person who by law<\/span> is exempt therefrom.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONSUMER TAXES UPON LESSEES OF CERTAIN PROPERTY (\u00a7 58.1-3815)\n\nAny county, city or town authorized to levy and collect consumer utility taxes\nas provided in \u00a7 58.1-3814 may levy such taxes upon and collect them from the\noccupant or lessee of any premises, title to which is held by (i) a person whose\nproperty is tax exempt under Chapter 36 (\u00a7 58.1-3600 et seq.) of this title, or\n(ii) by a person who is exempt from license taxation by virtue of \u00a7 58.1-2508.\nSuch taxes shall be applied to the utility services purchased by such person and\nfurnished at such premises for the use and benefit of such occupant or lessee.\nSuch taxes may be fixed at a specific amount per rental unit or other base or\nmeasured in some other manner as the county, city or town levying such taxes may\nprescribe. This section shall not be construed to empower any county, city or\ntown to impose such taxes upon (i) the Commonwealth or any of its political\nsubdivisions or agencies of either, or (ii) the federal government or any of its\nagencies, or (iii) any person who by law is exempt therefrom.\n\nHISTORY: Code 1950, \u00a7 58-851.4; 1964, c. 530; 1984, c. 675; 2006, c. 780.","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}}