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I, c. 383.","full_text":"As used in this article, unless the context requires a different meaning:\n\t\t“Accommodations” means any room or space for which tax is imposed on the retail sale of the same pursuant to this article.\n\t\t“Accommodations fee” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Accommodations intermediary” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Accommodations provider” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Affiliate” means the same as such term is defined in \u00a7 58.1-439.18.\n\t\t“Discount room charge” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Retail sale” means a sale to any person for any purpose other than for resale.\n\t\t“Room charge” means the same as such term is defined in \u00a7 58.1-602.","order_by":null,"text":{"0":{"id":213053,"text":"As used in this article, unless the context requires a different meaning:\n\t\t“Accommodations” means any room or space for which tax is imposed on the retail sale of the same pursuant to this article.\n\t\t“Accommodations fee” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Accommodations intermediary” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Accommodations provider” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Affiliate” means the same as such term is defined in \u00a7 58.1-439.18.\n\t\t“Discount room charge” means the same as such term is defined in \u00a7 58.1-602.\n\t\t“Retail sale” means a sale to any person for any purpose other than for resale.\n\t\t“Room charge” means the same as such term is defined in \u00a7 58.1-602.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15276,"edition_id":1,"name":"Transient Occupancy Tax","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:53:31","date_modified":"2026-06-26 03:53:31","permalink":{"id":258539,"object_type":"structure","relational_id":15276,"identifier":"6","token":"58.1\/III\/38\/6","url":"\/58.1\/III\/38\/6\/","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":58143,"structure_id":15276,"section_number":"58.1-3818.8","catch_line":"Definitions","url":"\/58.1-3818.8\/","token":"58.1\/III\/38\/6\/58.1-3818.8","metadata":false},{"id":58829,"structure_id":15276,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","url":"\/58.1-3819\/","token":"58.1\/III\/38\/6\/58.1-3819","metadata":false},{"id":71534,"structure_id":15276,"section_number":"58.1-3819.1","catch_line":"Transient occupancy tax; 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As used in this article, unless the context requires a different meaning:\n\t\t“Accommodations” means any room or space for which tax is imposed on the retail sale<\/span> of the same pursuant to this article.\n\t\t“Accommodations fee<\/span>” means the same as such term is defined in \u00a7 58.1-602<\/a>.\n\t\t“Accommodations intermediary<\/span>” means the same as such term is defined in \u00a7 58.1-602<\/a>.\n\t\t“Accommodations provider<\/span>” means the same as such term is defined in \u00a7 58.1-602<\/a>.\n\t\t“Affiliate<\/span>” means the same as such term is defined in \u00a7 58.1-439.18<\/a>.\n\t\t“Discount room charge<\/span>” means the same as such term is defined in \u00a7 58.1-602<\/a>.\n\t\t“Retail sale<\/span>” means a sale to any person for any purpose other than for resale.\n\t\t“Room charge” means the same as such term is defined in \u00a7 58.1-602<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-3818.8)\n\nAs used in this article, unless the context requires a different meaning:\n\t\t“Accommodations” means any room or space for which tax is imposed\non the retail sale of the same pursuant to this article.\n\t\t“Accommodations fee” means the same as such term is defined in \u00a7\n58.1-602.\n\t\t“Accommodations intermediary” means the same as such term is\ndefined in \u00a7 58.1-602.\n\t\t“Accommodations provider” means the same as such term is defined\nin \u00a7 58.1-602.\n\t\t“Affiliate” means the same as such term is defined in \u00a7\n58.1-439.18.\n\t\t“Discount room charge” means the same as such term is defined in\n\u00a7 58.1-602.\n\t\t“Retail sale” means a sale to any person for any purpose other\nthan for resale.\n\t\t“Room charge” means the same as such term is defined in \u00a7\n58.1-602.\n\nHISTORY: 2021, Sp. Sess. I, c. 383.","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}}