{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3819.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3819.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3819.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3819.html"}],"law_id":58829,"edition_id":1,"section_id":58829,"structure_id":15276,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","history":"Code 1950, \u00a7 76.1; 1970, c. 443; 1971, Ex. Sess., c. 214; 1973, c. 433; 1974, c. 614; 1983, c. 313; 1984, c. 675; 1985, c. 556; 1992, cc. 263, 834; 1996, c. 833; 1997, cc. 757, 764; 1998, cc. 729, 733; 1999, cc. 233, 234, 241, 253, 260; 2000, c. 470; 2001, cc. 571, 585; 2003, c. 939; 2004, cc. 7, 610; 2005, cc. 76, 915; 2006, cc. 67, 376; 2007, cc. 86, 596, 767; 2008, c. 230; 2009, cc. 13, 31, 116, 497, 513, 524; 2010, c. 505; 2011, cc. 385, 606; 2012, c. 290; 2013, cc. 19, 200, 319, 378; 2014, c. 188; 2015, cc. 57, 78, 98; 2016, c. 51; 2017, c. 23; 2018, c. 293; 2020, cc. 330, 1214, 1263; 2021, Sp. Sess. I, c. 383.","full_text":"A\n\n1. Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. The tax shall be imposed on the total price paid by the customer for the use or possession of the room or space occupied in a retail sale. Such tax shall be in such amount and on such terms as the governing body may, by ordinance, prescribe.2\n\nUnless otherwise provided in this article, any county that imposes a transient occupancy tax at a rate greater than two percent shall, by ordinance, provide that (i) any excess from a rate over two percent shall be designated and spent solely for such purpose as was authorized under this article prior to January 1, 2020, or (ii) if clause (i) is inapplicable, any excess from a rate over two percent but not exceeding five percent shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with the local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the locality, increase occupancy at lodging properties, and generate tourism revenues in the locality. Unless otherwise provided in this article, for any county that imposes a transient occupancy tax pursuant to this section or an additional transient occupancy tax pursuant to another provision of this article, any excess over five percent, combining the rates of all taxes imposed pursuant to this article, shall not be restricted in its use and may be spent in the same manner as general revenues. If any locality has enacted an additional transient occupancy tax pursuant to subsection C of § 58.1-3823, then the governing body of the locality shall be deemed to have complied with the requirement that it consult with local tourism industry organizations, including lodging properties. If there are no local tourism industry organizations in the locality, the governing body shall hold a public hearing prior to making any determination relating to how to attract travelers to the locality and generate tourism revenues in the locality.B\n\nThe tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms. In addition, that portion of any tax imposed hereunder in excess of two percent shall not apply to travel campgrounds in Stafford County.C\n\nNothing herein contained shall affect any authority heretofore granted to any county, city or town to levy such a transient occupancy tax. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.D\n\nAny county, city or town that requires local hotel and motel businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof at no less than three percent and not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due was delinquent.E\n\nAll transient occupancy tax collections shall be deemed to be held in trust for the county, city or town imposing the tax.","order_by":null,"text":{"0":{"id":215536,"text":"1. Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. The tax shall be imposed on the total price paid by the customer for the use or possession of the room or space occupied in a retail sale. Such tax shall be in such amount and on such terms as the governing body may, by ordinance, prescribe.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":215537,"text":"Unless otherwise provided in this article, any county that imposes a transient occupancy tax at a rate greater than two percent shall, by ordinance, provide that (i) any excess from a rate over two percent shall be designated and spent solely for such purpose as was authorized under this article prior to January 1, 2020, or (ii) if clause (i) is inapplicable, any excess from a rate over two percent but not exceeding five percent shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with the local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the locality, increase occupancy at lodging properties, and generate tourism revenues in the locality. Unless otherwise provided in this article, for any county that imposes a transient occupancy tax pursuant to this section or an additional transient occupancy tax pursuant to another provision of this article, any excess over five percent, combining the rates of all taxes imposed pursuant to this article, shall not be restricted in its use and may be spent in the same manner as general revenues. If any locality has enacted an additional transient occupancy tax pursuant to subsection C of § 58.1-3823, then the governing body of the locality shall be deemed to have complied with the requirement that it consult with local tourism industry organizations, including lodging properties. If there are no local tourism industry organizations in the locality, the governing body shall hold a public hearing prior to making any determination relating to how to attract travelers to the locality and generate tourism revenues in the locality.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":215538,"text":"The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms. In addition, that portion of any tax imposed hereunder in excess of two percent shall not apply to travel campgrounds in Stafford County.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"3":{"id":215539,"text":"Nothing herein contained shall affect any authority heretofore granted to any county, city or town to levy such a transient occupancy tax. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"4":{"id":215540,"text":"Any county, city or town that requires local hotel and motel businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof at no less than three percent and not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due was delinquent.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"5":{"id":215541,"text":"All transient occupancy tax collections shall be deemed to be held in trust for the county, city or town imposing the tax.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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; Roanoke County","url":"\/58.1-3819.1\/","token":"58.1\/III\/38\/6\/58.1-3819.1","metadata":false},{"id":69937,"structure_id":15276,"section_number":"58.1-3820","catch_line":"Repealed","url":"\/58.1-3820\/","token":"58.1\/III\/38\/6\/58.1-3820","metadata":false},{"id":84957,"structure_id":15276,"section_number":"58.1-3822","catch_line":"Repealed","url":"\/58.1-3822\/","token":"58.1\/III\/38\/6\/58.1-3822","metadata":false},{"id":75608,"structure_id":15276,"section_number":"58.1-3823","catch_line":"Additional transient occupancy tax for certain counties","url":"\/58.1-3823\/","token":"58.1\/III\/38\/6\/58.1-3823","metadata":false},{"id":70054,"structure_id":15276,"section_number":"58.1-3824","catch_line":"Additional transient occupancy tax in Fairfax County","url":"\/58.1-3824\/","token":"58.1\/III\/38\/6\/58.1-3824","metadata":false},{"id":78806,"structure_id":15276,"section_number":"58.1-3824.1","catch_line":"Transient occupancy tax; Fairfax County limitations","url":"\/58.1-3824.1\/","token":"58.1\/III\/38\/6\/58.1-3824.1","metadata":false},{"id":65192,"structure_id":15276,"section_number":"58.1-3825","catch_line":"Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista","url":"\/58.1-3825\/","token":"58.1\/III\/38\/6\/58.1-3825","metadata":false},{"id":85699,"structure_id":15276,"section_number":"58.1-3825.1","catch_line":"Repealed","url":"\/58.1-3825.1\/","token":"58.1\/III\/38\/6\/58.1-3825.1","metadata":false},{"id":70932,"structure_id":15276,"section_number":"58.1-3825.2","catch_line":"Additional transient occupancy tax in Bath County","url":"\/58.1-3825.2\/","token":"58.1\/III\/38\/6\/58.1-3825.2","metadata":false},{"id":79603,"structure_id":15276,"section_number":"58.1-3825.2:1","catch_line":"Additional transient occupancy tax for historic lodging properties","url":"\/58.1-3825.2_1\/","token":"58.1\/III\/38\/6\/58.1-3825.2_1","metadata":false},{"id":66217,"structure_id":15276,"section_number":"58.1-3825.3","catch_line":"Additional transient occupancy tax in Arlington County","url":"\/58.1-3825.3\/","token":"58.1\/III\/38\/6\/58.1-3825.3","metadata":false},{"id":63486,"structure_id":15276,"section_number":"58.1-3825.4","catch_line":"Additional transient occupancy tax in Prince George County","url":"\/58.1-3825.4\/","token":"58.1\/III\/38\/6\/58.1-3825.4","metadata":false},{"id":79962,"structure_id":15276,"section_number":"58.1-3826","catch_line":"Scope of transient occupancy tax","url":"\/58.1-3826\/","token":"58.1\/III\/38\/6\/58.1-3826","metadata":false},{"id":84533,"structure_id":15276,"section_number":"58.1-3827","catch_line":"Administration of transient occupancy tax","url":"\/58.1-3827\/","token":"58.1\/III\/38\/6\/58.1-3827","metadata":false}],"previous_section":{"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},"next_section":{"id":71534,"structure_id":15276,"section_number":"58.1-3819.1","catch_line":"Transient occupancy tax; Roanoke County","url":"\/58.1-3819.1\/","token":"58.1\/III\/38\/6\/58.1-3819.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3819\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 30 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 1970, chapter 443; in 1973, chapter 433; in 1974, chapter 614; in 1983, chapter 313; in 1984, chapter 675; in 1985, chapter 556; in 1992, chapters 263 and 834; in 1996, chapter 833<\/a>; in 1997, chapters 757<\/a> and 764<\/a>; in 1998, chapters 729<\/a> and 733<\/a>; in 1999, chapters 233<\/a>, 234<\/a>, 241<\/a>, 253<\/a>, and 260<\/a>; in 2000, chapter 470<\/a>; in 2001, chapters 571<\/a> and 585<\/a>; in 2003, chapter 939<\/a>; in 2004, chapters 7<\/a> and 610<\/a>; in 2005, chapters 76<\/a> and 915<\/a>; in 2006, chapters 67<\/a> and 376<\/a>; in 2007, chapters 86<\/a>, 596<\/a>, and 767<\/a>; in 2008, chapter 230<\/a>; in 2009, chapters 13<\/a>, 31<\/a>, 116<\/a>, 497<\/a>, 513<\/a>, and 524<\/a>; in 2010, chapter 505<\/a>; in 2011, chapters 385<\/a> and 606<\/a>; in 2012, chapter 290<\/a>; in 2013, chapters 19<\/a>, 200<\/a>, 319<\/a>, and 378<\/a>; in 2014, chapter 188<\/a>; in 2015, chapters 57<\/a>, 78<\/a>, and 98<\/a>; in 2016, chapter 51<\/a>; in 2017, chapter 23<\/a>; in 2018, chapter 293<\/a>; in 2020, chapters 330<\/a>, 1214<\/a>, and 1263<\/a>.<\/p>","references":[{"id":56281,"section_number":"15.2-5517","catch_line":"One or more localities may create authority","order_by":null,"url":"\/15.2-5517\/"},{"id":54540,"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","order_by":null,"url":"\/58.1-1743\/"},{"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\/"},{"id":75608,"section_number":"58.1-3823","catch_line":"Additional transient occupancy tax for certain counties","order_by":null,"url":"\/58.1-3823\/"},{"id":70932,"section_number":"58.1-3825.2","catch_line":"Additional transient occupancy tax in Bath County","order_by":null,"url":"\/58.1-3825.2\/"},{"id":66217,"section_number":"58.1-3825.3","catch_line":"Additional transient occupancy tax in Arlington County","order_by":null,"url":"\/58.1-3825.3\/"},{"id":63486,"section_number":"58.1-3825.4","catch_line":"Additional transient occupancy tax in Prince George County","order_by":null,"url":"\/58.1-3825.4\/"},{"id":87017,"section_number":"58.1-3842","catch_line":"Combined transient occupancy and food and beverage tax","order_by":null,"url":"\/58.1-3842\/"}],"refers_to":[{"id":83231,"section_number":"58.1-3711","catch_line":"Limitation on county license tax within boundary of a town","order_by":null,"url":"\/58.1-3711\/"},{"id":75608,"section_number":"58.1-3823","catch_line":"Additional transient occupancy tax for certain counties","order_by":null,"url":"\/58.1-3823\/"}],"permalink":{"id":258545,"object_type":"law","relational_id":58829,"identifier":"58.1-3819","token":"58.1\/III\/38\/6\/58.1-3819","url":"\/58.1-3819\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3819\/","token":"58.1\/III\/38\/6\/58.1-3819","dublin_core":{"Title":"Transient occupancy tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3819","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. Any county, by duly adopted ordinance<\/span>, may levy<\/span> a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. The tax shall be imposed on the total price paid by the customer for the use or possession<\/span> of the room or space occupied in a retail sale<\/span>. Such tax shall be in such amount and on such terms as the governing body may, by ordinance<\/span>, prescribe. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Unless otherwise provided in this article, any county that imposes a transient occupancy tax at a rate greater than two percent shall, by ordinance<\/span>, provide that (i) any excess from a rate over two percent shall be designated and spent solely for such purpose as was authorized under this article prior to January 1, 2020, or (ii) if clause (i) is inapplicable, any excess from a rate over two percent but not exceeding five percent shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that, as determined after consultation with the local tourism industry organizations, including representatives of lodging properties located in the county, attract travelers to the locality, increase occupancy at lodging properties, and generate tourism revenues in the locality. Unless otherwise provided in this article, for any county that imposes a transient occupancy tax pursuant to this section or an additional transient occupancy tax pursuant to another provision of this article, any excess over five percent, combining the rates of all taxes imposed pursuant to this article, shall not be restricted in its use and may be spent in the same manner as general revenues. If any locality has enacted an additional transient occupancy tax pursuant to subsection C of § 58.1-3823<\/a>, then the governing body of the locality shall be deemed to have complied with the requirement that it consult with local tourism industry organizations, including lodging properties. If there are no local tourism industry organizations in the locality, the governing body shall hold a public hearing<\/span> prior to making any determination relating to how to attract travelers to the locality and generate tourism revenues in the locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms. In addition, that portion of any tax imposed hereunder in excess of two percent shall not apply to travel campgrounds in Stafford County. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing herein contained shall affect any authority heretofore granted to any county, city or town to levy<\/span> such a transient occupancy tax. The county tax limitations imposed pursuant to § 58.1-3711<\/a> shall apply to any tax levied under this section, mutatis mutandis<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any county, city or town that requires local hotel and motel businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance<\/span>, which shall set the rate thereof at no less than three percent and not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due was delinquent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> All transient occupancy tax collections shall be deemed to be held in trust for the county, city or town imposing the tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTRANSIENT OCCUPANCY TAX (\u00a7 58.1-3819)\n\nA. 1. Any county, by duly adopted ordinance, may levy a transient occupancy tax\non hotels, motels, boarding houses, travel campgrounds, and other facilities\noffering guest rooms rented out for continuous occupancy for fewer than 30\nconsecutive days. The tax shall be imposed on the total price paid by the\ncustomer for the use or possession of the room or space occupied in a retail\nsale. Such tax shall be in such amount and on such terms as the governing body\nmay, by ordinance, prescribe.\n\n 2. Unless otherwise provided in this article, any county that imposes a\n transient occupancy tax at a rate greater than two percent shall, by\n ordinance, provide that (i) any excess from a rate over two percent shall be\n designated and spent solely for such purpose as was authorized under this\n article prior to January 1, 2020, or (ii) if clause (i) is inapplicable, any\n excess from a rate over two percent but not exceeding five percent shall be\n designated and spent solely for tourism and travel, marketing of tourism or\n initiatives that, as determined after consultation with the local tourism\n industry organizations, including representatives of lodging properties\n located in the county, attract travelers to the locality, increase occupancy\n at lodging properties, and generate tourism revenues in the locality. Unless\n otherwise provided in this article, for any county that imposes a transient\n occupancy tax pursuant to this section or an additional transient occupancy\n tax pursuant to another provision of this article, any excess over five\n percent, combining the rates of all taxes imposed pursuant to this article,\n shall not be restricted in its use and may be spent in the same manner as\n general revenues. If any locality has enacted an additional transient\n occupancy tax pursuant to subsection C of § 58.1-3823, then the governing\n body of the locality shall be deemed to have complied with the requirement\n that it consult with local tourism industry organizations, including lodging\n properties. If there are no local tourism industry organizations in the\n locality, the governing body shall hold a public hearing prior to making any\n determination relating to how to attract travelers to the locality and\n generate tourism revenues in the locality.\n\nB. The tax imposed hereunder shall not apply to rooms or spaces rented and\ncontinuously occupied by the same individual or same group of individuals for 30\nor more days in hotels, motels, boarding houses, travel campgrounds, and other\nfacilities offering guest rooms. In addition, that portion of any tax imposed\nhereunder in excess of two percent shall not apply to travel campgrounds in\nStafford County.\n\nC. Nothing herein contained shall affect any authority heretofore granted to any\ncounty, city or town to levy such a transient occupancy tax. The county tax\nlimitations imposed pursuant to § 58.1-3711 shall apply to any tax levied\nunder this section, mutatis mutandis.\n\nD. Any county, city or town that requires local hotel and motel businesses, or\nany class thereof, to collect, account for and remit to such locality a local\ntax imposed on the consumer may allow such businesses a commission for such\nservice in the form of a deduction from the tax remitted. Such commission shall\nbe provided for by ordinance, which shall set the rate thereof at no less than\nthree percent and not to exceed five percent of the amount of tax due and\naccounted for. No commission shall be allowed if the amount due was delinquent.\n\nE. All transient occupancy tax collections shall be deemed to be held in trust\nfor the county, city or town imposing the tax.\n\nHISTORY: Code 1950, \u00a7 76.1; 1970, c. 443; 1971, Ex. Sess., c. 214; 1973, c.\n433; 1974, c. 614; 1983, c. 313; 1984, c. 675; 1985, c. 556; 1992, cc. 263, 834;\n1996, c. 833; 1997, cc. 757, 764; 1998, cc. 729, 733; 1999, cc. 233, 234, 241,\n253, 260; 2000, c. 470; 2001, cc. 571, 585; 2003, c. 939; 2004, cc. 7, 610;\n2005, cc. 76, 915; 2006, cc. 67, 376; 2007, cc. 86, 596, 767; 2008, c. 230;\n2009, cc. 13, 31, 116, 497, 513, 524; 2010, c. 505; 2011, cc. 385, 606; 2012, c.\n290; 2013, cc. 19, 200, 319, 378; 2014, c. 188; 2015, cc. 57, 78, 98; 2016, c.\n51; 2017, c. 23; 2018, c. 293; 2020, cc. 330, 1214, 1263; 2021, Sp. Sess. I, c.\n383.","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}}