{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3823.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3823.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3823.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3823.html"}],"law_id":75608,"edition_id":1,"section_id":75608,"structure_id":15276,"section_number":"58.1-3823","catch_line":"Additional transient occupancy tax for certain counties","history":"1996, c. 712; 1998, cc. 74, 444; 2002, cc. 173, 259; 2004, cc. 50, 610, 828; 2006, c. 377; 2008, c. 839; 2011, c. 677; 2016, cc. 52, 56, 305; 2018, c. 850; 2020, cc. 1214, 1263; 2021, Sp. Sess. I, c. 383; 2022, c. 652.","full_text":"A\n\nHanover County, Chesterfield County and Henrico County may impose:1\n\nAn additional transient occupancy tax not to exceed four percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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. The revenues collected from the additional tax shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the Richmond metropolitan area; and2\n\nAn additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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. The revenues collected from the additional tax shall be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond.3\n\nAn additional transient occupancy tax not to exceed one percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the development and improvement of the Virginia Performing Arts Foundation’s facilities in Richmond, for promoting the use of the Richmond Centre and for promoting tourism, travel or business that generates tourism and travel in the Richmond metropolitan area.B\n\nAny county with the county manager plan of government may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale, provided that the county’s governing body approves the construction of a county conference center. 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. The revenues collected from the additional tax shall be designated and spent for the design, construction, debt payment, and operation of such conference center.C\n\n(For expiration date, see Acts 2018, c. 850) The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. Of the revenues generated by the tax authorized by this subsection, one-half of the revenues generated from each night of occupancy of an overnight guest room shall be deposited into the Historic Triangle Marketing Fund, created pursuant to subsection F of § 58.1-603.2, and one-half of the revenues shall be retained by the locality in which the tax is imposed.C\n\n(For effective date, see Acts 2018, c. 850) 1. The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night. The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.1\n\nThe Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night. The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.2\n\nThe Williamsburg Area Destination Marketing Committee shall consist of the members as provided herein. The governing bodies of the City of Williamsburg, the County of James City, and the County of York shall each designate one of their members to serve as members of the Williamsburg Area Destination Marketing Committee. These three members of the Committee shall have two votes apiece. In no case shall a person who is a member of the Committee by virtue of the designation of a local governing body be eligible to be selected a member of the Committee pursuant to subdivision a.\n\t\t\t\ta. Further, one member of the Committee shall be selected by the Board of Directors of the Williamsburg Hotel and Motel Association; one member of the Committee shall be from The Colonial Williamsburg Foundation and shall be selected by the Foundation; one member of the Committee shall be an employee of Busch Gardens Europe\/Water Country USA and shall be selected by Busch Gardens Europe\/Water Country USA; one member of the Committee shall be from the Jamestown-Yorktown Foundation and shall be selected by the Foundation; one member of the Committee shall be selected by the Executive Committee of the Greater Williamsburg Chamber of Commerce; and one member of the Committee shall be the President and Chief Executive Officer of the Virginia Tourism Authority who shall serve ex officio. Each of these six members of the Committee shall have one vote apiece. The President of the Greater Williamsburg Chamber of Commerce shall serve ex officio with nonvoting privileges unless chosen by the Executive Committee of the Greater Williamsburg Chamber of Commerce to serve as its voting representative. The Executive Director of the Williamsburg Hotel and Motel Association shall serve ex officio with nonvoting privileges unless chosen by the Board of Directors of the Williamsburg Hotel and Motel Association to serve as its voting representative.\n\t\t\t\tIn no case shall more than one person of the same local government, including the governing body of the locality, serve as a member of the Committee at the same time.\n\t\t\t\tIf at any time a person who has been selected to the Committee by other than a local governing body becomes or is (a) a member of the local governing body of the City of Williamsburg, the County of James City, or the County of York, or (b) an employee of one of such local governments, the person shall be ineligible to serve as a member of the Committee while a member of the local governing body or an employee of one of such local governments. In such case, the body that selected the person to serve as a member of the Commission shall promptly select another person to serve as a member of the Committee.3\n\nThe Williamsburg Area Destination Marketing Committee shall maintain all authorities granted by this section. The Greater Williamsburg Chamber of Commerce shall serve as the fiscal agent for the Williamsburg Area Destination Marketing Committee with specific responsibilities to be defined in a contract between such two entities. The contract shall include provisions to reimburse the Greater Williamsburg Chamber of Commerce for annual audits and any other agreed-upon expenditures. The Williamsburg Area Destination Marketing Committee shall also contract with the Greater Williamsburg Chamber of Commerce to provide administrative support services as the entities shall mutually agree.4\n\nThe provisions in subdivision 2 relating to the composition and voting powers of the Williamsburg Area Destination Marketing Committee shall be a condition of the authority to impose the tax provided herein.\n\t\t\t\tFor purposes of this subsection, “advertising the Historic Triangle area” as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.D\n\nBedford County may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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.\n\t\t\tThe revenues collected from the additional tax shall be designated and spent solely for tourism and travel; marketing of tourism; or initiatives that, as determined after consultation with 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.E\n\nBotetourt County may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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.\n\t\t\tThe revenue generated and collected from the two percent tax rate increase shall be designated and expended solely for advertising the Roanoke metropolitan area as an overnight tourist destination by members of the Roanoke Valley Convention and Visitors Bureau. For purposes of this subsection, “advertising the Roanoke metropolitan area as an overnight tourism destination” means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay.F\n\nThe county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.G\n\nThe authority to impose a tax pursuant to this section shall be in addition to the authority provided by the provisions of § 58.1-3819.","order_by":null,"text":{"0":{"id":271574,"text":"Hanover County, Chesterfield County and Henrico County may impose:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":271575,"text":"An additional transient occupancy tax not to exceed four percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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. The revenues collected from the additional tax shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the Richmond metropolitan area; and","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":271576,"text":"An additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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. The revenues collected from the additional tax shall be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":271577,"text":"An additional transient occupancy tax not to exceed one percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the development and improvement of the Virginia Performing Arts Foundation’s facilities in Richmond, for promoting the use of the Richmond Centre and for promoting tourism, travel or business that generates tourism and travel in the Richmond metropolitan area.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":271578,"text":"Any county with the county manager plan of government may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale, provided that the county’s governing body approves the construction of a county conference center. 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. The revenues collected from the additional tax shall be designated and spent for the design, construction, debt payment, and operation of such conference center.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":271579,"text":"(For expiration date, see Acts 2018, c. 850) The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. Of the revenues generated by the tax authorized by this subsection, one-half of the revenues generated from each night of occupancy of an overnight guest room shall be deposited into the Historic Triangle Marketing Fund, created pursuant to subsection F of § 58.1-603.2, and one-half of the revenues shall be retained by the locality in which the tax is imposed.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C"},"6":{"id":271580,"text":"(For effective date, see Acts 2018, c. 850) 1. The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night. The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"C","next_prefix":"C1"},"7":{"id":271581,"text":"The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night. The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.","type":"section","prefixes":["C","1"],"prefix":"1","entire_prefix":"C1","prefix_anchor":"C1","level":2,"prior_prefix":"C","next_prefix":"C2"},"8":{"id":271582,"text":"The Williamsburg Area Destination Marketing Committee shall consist of the members as provided herein. The governing bodies of the City of Williamsburg, the County of James City, and the County of York shall each designate one of their members to serve as members of the Williamsburg Area Destination Marketing Committee. These three members of the Committee shall have two votes apiece. In no case shall a person who is a member of the Committee by virtue of the designation of a local governing body be eligible to be selected a member of the Committee pursuant to subdivision a.\n\t\t\t\ta. Further, one member of the Committee shall be selected by the Board of Directors of the Williamsburg Hotel and Motel Association; one member of the Committee shall be from The Colonial Williamsburg Foundation and shall be selected by the Foundation; one member of the Committee shall be an employee of Busch Gardens Europe\/Water Country USA and shall be selected by Busch Gardens Europe\/Water Country USA; one member of the Committee shall be from the Jamestown-Yorktown Foundation and shall be selected by the Foundation; one member of the Committee shall be selected by the Executive Committee of the Greater Williamsburg Chamber of Commerce; and one member of the Committee shall be the President and Chief Executive Officer of the Virginia Tourism Authority who shall serve ex officio. Each of these six members of the Committee shall have one vote apiece. The President of the Greater Williamsburg Chamber of Commerce shall serve ex officio with nonvoting privileges unless chosen by the Executive Committee of the Greater Williamsburg Chamber of Commerce to serve as its voting representative. The Executive Director of the Williamsburg Hotel and Motel Association shall serve ex officio with nonvoting privileges unless chosen by the Board of Directors of the Williamsburg Hotel and Motel Association to serve as its voting representative.\n\t\t\t\tIn no case shall more than one person of the same local government, including the governing body of the locality, serve as a member of the Committee at the same time.\n\t\t\t\tIf at any time a person who has been selected to the Committee by other than a local governing body becomes or is (a) a member of the local governing body of the City of Williamsburg, the County of James City, or the County of York, or (b) an employee of one of such local governments, the person shall be ineligible to serve as a member of the Committee while a member of the local governing body or an employee of one of such local governments. In such case, the body that selected the person to serve as a member of the Commission shall promptly select another person to serve as a member of the Committee.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C1","next_prefix":"C3"},"9":{"id":271583,"text":"The Williamsburg Area Destination Marketing Committee shall maintain all authorities granted by this section. The Greater Williamsburg Chamber of Commerce shall serve as the fiscal agent for the Williamsburg Area Destination Marketing Committee with specific responsibilities to be defined in a contract between such two entities. The contract shall include provisions to reimburse the Greater Williamsburg Chamber of Commerce for annual audits and any other agreed-upon expenditures. The Williamsburg Area Destination Marketing Committee shall also contract with the Greater Williamsburg Chamber of Commerce to provide administrative support services as the entities shall mutually agree.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"10":{"id":271584,"text":"The provisions in subdivision 2 relating to the composition and voting powers of the Williamsburg Area Destination Marketing Committee shall be a condition of the authority to impose the tax provided herein.\n\t\t\t\tFor purposes of this subsection, “advertising the Historic Triangle area” as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"D"},"11":{"id":271585,"text":"Bedford County may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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.\n\t\t\tThe revenues collected from the additional tax shall be designated and spent solely for tourism and travel; marketing of tourism; or initiatives that, as determined after consultation with 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.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C4","next_prefix":"E"},"12":{"id":271586,"text":"Botetourt County may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. 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.\n\t\t\tThe revenue generated and collected from the two percent tax rate increase shall be designated and expended solely for advertising the Roanoke metropolitan area as an overnight tourist destination by members of the Roanoke Valley Convention and Visitors Bureau. For purposes of this subsection, “advertising the Roanoke metropolitan area as an overnight tourism destination” means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"13":{"id":271587,"text":"The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"14":{"id":271588,"text":"The authority to impose a tax pursuant to this section shall be in addition to the authority provided by the provisions of § 58.1-3819.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3823\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapter 712<\/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 10 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 1998, chapters 74<\/a> and 444<\/a>; in 2002, chapters 173<\/a> and 259<\/a>; in 2004, chapters 50<\/a>, 610<\/a>, and 828<\/a>; in 2006, chapter 377<\/a>; in 2008, chapter 839<\/a>; in 2011, chapter 677<\/a>; in 2016, chapters 52<\/a>, 56<\/a>, and 305<\/a>; in 2018, chapter 850<\/a>; in 2020, chapters 1214<\/a> and 1263<\/a>; in 2022, chapter 652<\/a>.<\/p>","references":[{"id":58829,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","order_by":null,"url":"\/58.1-3819\/"}],"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":58829,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","order_by":null,"url":"\/58.1-3819\/"},{"id":67208,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","order_by":null,"url":"\/58.1-603.2\/"}],"permalink":{"id":258561,"object_type":"law","relational_id":75608,"identifier":"58.1-3823","token":"58.1\/III\/38\/6\/58.1-3823","url":"\/58.1-3823\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3823\/","token":"58.1\/III\/38\/6\/58.1-3823","dublin_core":{"Title":"Additional transient occupancy tax for certain counties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3823","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Hanover County, Chesterfield County and Henrico County may impose: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> An additional transient occupancy tax not to exceed four percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/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. The revenues collected from the additional tax shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the Richmond metropolitan area; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> An additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/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. The revenues collected from the additional tax shall be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> An additional transient occupancy tax not to exceed one percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/span>. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the development and improvement of the Virginia Performing Arts Foundation’s facilities in Richmond, for promoting the use of the Richmond Centre and for promoting tourism, travel or business that generates tourism and travel in the Richmond metropolitan area. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any county with the county manager plan of government may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/span>, provided that the county’s governing body approves the construction of a county conference center. 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. The revenues collected from the additional tax shall be designated and spent for the design, construction, debt payment, and operation of such conference center. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> (For expiration date, see Acts 2018, c. 850) The Counties of James City and York may impose an additional transient occupancy tax for the use or possession<\/span> of any overnight guest room in an amount not to exceed $2 per room per night. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. Of the revenues generated by the tax authorized by this subsection, one-half of the revenues generated from each night of occupancy of an overnight guest room shall be deposited into the Historic Triangle Marketing Fund, created pursuant to subsection F of § 58.1-603.2<\/a>, and one-half of the revenues shall be retained by the locality in which the tax is imposed. <\/i><\/a><\/p>

(For effective date, see Acts 2018, c. 850) 1. The Counties of James City and York may impose an additional transient occupancy tax for the use or possession<\/span> of any overnight guest room in an amount not to exceed $2 per room per night. The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area<\/span>, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The Counties of James City and York may impose an additional transient occupancy tax for the use or possession<\/span> of any overnight guest room in an amount not to exceed $2 per room per night. The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area<\/span>, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection shall not apply to travel campground sites or to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Williamsburg Area Destination Marketing Committee shall consist of the members as provided herein. The governing bodies of the City of Williamsburg, the County of James City, and the County of York shall each designate one of their members to serve as members of the Williamsburg Area Destination Marketing Committee. These three members of the Committee shall have two votes apiece. In no case shall a person who is a member of the Committee by virtue of the designation of a local governing body be eligible to be selected a member of the Committee pursuant to subdivision a.\n\t\t\t\ta. Further, one member of the Committee shall be selected by the Board of Directors of the Williamsburg Hotel and Motel Association; one member of the Committee shall be from The Colonial Williamsburg Foundation and shall be selected by the Foundation; one member of the Committee shall be an employee of Busch Gardens Europe\/Water Country USA and shall be selected by Busch Gardens Europe\/Water Country USA; one member of the Committee shall be from the Jamestown-Yorktown Foundation and shall be selected by the Foundation; one member of the Committee shall be selected by the Executive Committee of the Greater Williamsburg Chamber of Commerce; and one member of the Committee shall be the President and Chief Executive Officer of the Virginia Tourism Authority who shall serve ex officio. Each of these six members of the Committee shall have one vote apiece. The President of the Greater Williamsburg Chamber of Commerce shall serve ex officio with nonvoting privileges<\/span> unless chosen by the Executive Committee of the Greater Williamsburg Chamber of Commerce to serve as its voting representative. The Executive Director of the Williamsburg Hotel and Motel Association shall serve ex officio with nonvoting privileges<\/span> unless chosen by the Board of Directors of the Williamsburg Hotel and Motel Association to serve as its voting representative.\n\t\t\t\tIn no case shall more than one person of the same local government, including the governing body of the locality, serve as a member of the Committee at the same time.\n\t\t\t\tIf at any time a person who has been selected to the Committee by other than a local governing body becomes or is (a) a member of the local governing body of the City of Williamsburg, the County of James City, or the County of York, or (b) an employee of one of such local governments, the person shall be ineligible to serve as a member of the Committee while a member of the local governing body or an employee of one of such local governments. In such case, the body that selected the person to serve as a member of the Commission shall promptly select another person to serve as a member of the Committee. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Williamsburg Area Destination Marketing Committee shall maintain all authorities granted by this section. The Greater Williamsburg Chamber of Commerce shall serve as the fiscal agent for the Williamsburg Area Destination Marketing Committee with specific responsibilities to be defined in a contract<\/span> between such two entities. The contract<\/span> shall include provisions to reimburse the Greater Williamsburg Chamber of Commerce for annual audits and any other agreed-upon expenditures. The Williamsburg Area Destination Marketing Committee shall also contract<\/span> with the Greater Williamsburg Chamber of Commerce to provide administrative support services as the entities shall mutually agree. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The provisions in subdivision 2 relating to the composition and voting powers of the Williamsburg Area Destination Marketing Committee shall be a condition of the authority to impose the tax provided herein.\n\t\t\t\tFor purposes of this subsection, “advertising the Historic Triangle area<\/span>” as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay<\/span> of at least one night. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Bedford County may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/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.\n\t\t\tThe revenues collected from the additional tax shall be designated and spent solely for tourism and travel; marketing of tourism; or initiatives that, as determined after consultation with 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Botetourt County may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/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.\n\t\t\tThe revenue generated and collected from the two percent tax rate increase shall be designated and expended solely for advertising the Roanoke metropolitan area as an overnight tourist destination by members of the Roanoke Valley Convention and Visitors Bureau. For purposes of this subsection, “advertising the Roanoke metropolitan area as an overnight tourism destination<\/span>” means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 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

G.<\/span> The authority to impose a tax pursuant to this section shall be in addition to the authority provided by the provisions of § 58.1-3819<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL TRANSIENT OCCUPANCY TAX FOR CERTAIN COUNTIES (\u00a7 58.1-3823)\n\nA. Hanover County, Chesterfield County and Henrico County may impose:\n\n 1. An additional transient occupancy tax not to exceed four percent of the\n total price paid by the customer for the use or possession of any room or\n space occupied in a retail sale. The tax imposed hereunder shall not apply to\n rooms or spaces rented and continuously occupied by the same individual or\n same group of individuals for 30 or more days. The revenues collected from the\n additional tax shall be designated and spent for promoting tourism, travel or\n business that generates tourism or travel in the Richmond metropolitan area;\n and\n\n 2. An additional transient occupancy tax not to exceed two percent of the\n total price paid by the customer for the use or possession of any room or\n space occupied in a retail sale. The tax imposed hereunder shall not apply to\n rooms or spaces rented and continuously occupied by the same individual or\n same group of individuals for 30 or more days. The revenues collected from the\n additional tax shall be designated and spent for expanding the Richmond\n Centre, a convention and exhibition facility in the City of Richmond.\n\n 3. An additional transient occupancy tax not to exceed one percent of the\n total price paid by the customer for the use or possession of any room or\n space occupied in a retail sale. The tax imposed hereunder shall not apply to\n rooms or spaces rented and continuously occupied by the same individual or\n group of individuals for 30 or more days. The revenues collected from the\n additional tax shall be designated and spent for the development and\n improvement of the Virginia Performing Arts Foundation’s facilities in\n Richmond, for promoting the use of the Richmond Centre and for promoting\n tourism, travel or business that generates tourism and travel in the Richmond\n metropolitan area.\n\nB. Any county with the county manager plan of government may impose an\nadditional transient occupancy tax not to exceed two percent of the total price\npaid by the customer for the use or possession of any room or space occupied in\na retail sale, provided that the county’s governing body approves the\nconstruction of a county conference center. The tax imposed hereunder shall not\napply to rooms or spaces rented and continuously occupied by the same individual\nor same group of individuals for 30 or more days. The revenues collected from\nthe additional tax shall be designated and spent for the design, construction,\ndebt payment, and operation of such conference center.\n\nC. (For expiration date, see Acts 2018, c. 850) The Counties of James City and\nYork may impose an additional transient occupancy tax for the use or possession\nof any overnight guest room in an amount not to exceed $2 per room per night.\nThe tax imposed by this subsection shall not apply to travel campground sites or\nto rooms or spaces rented and continuously occupied by the same individual or\nsame group of individuals for 30 or more days. Of the revenues generated by the\ntax authorized by this subsection, one-half of the revenues generated from each\nnight of occupancy of an overnight guest room shall be deposited into the\nHistoric Triangle Marketing Fund, created pursuant to subsection F of §\n58.1-603.2, and one-half of the revenues shall be retained by the locality in\nwhich the tax is imposed.\n\n(For effective date, see Acts 2018, c. 850) 1. The Counties of James City and\nYork may impose an additional transient occupancy tax for the use or possession\nof any overnight guest room in an amount not to exceed $2 per room per night.\nThe revenues collected from the additional tax shall be designated and expended\nsolely for advertising the Historic Triangle area, which includes all of the\nCity of Williamsburg and the Counties of James City and York, as an overnight\ntourism destination by the members of the Williamsburg Area Destination\nMarketing Committee of the Greater Williamsburg Chamber of Commerce. The tax\nimposed by this subsection shall not apply to travel campground sites or to\nrooms or spaces rented and continuously occupied by the same individual or same\ngroup of individuals for 30 or more days.\n\n 1. The Counties of James City and York may impose an additional transient\n occupancy tax for the use or possession of any overnight guest room in an\n amount not to exceed $2 per room per night. The revenues collected from the\n additional tax shall be designated and expended solely for advertising the\n Historic Triangle area, which includes all of the City of Williamsburg and the\n Counties of James City and York, as an overnight tourism destination by the\n members of the Williamsburg Area Destination Marketing Committee of the\n Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection\n shall not apply to travel campground sites or to rooms or spaces rented and\n continuously occupied by the same individual or same group of individuals for\n 30 or more days.\n\n 2. The Williamsburg Area Destination Marketing Committee shall consist of the\n members as provided herein. The governing bodies of the City of Williamsburg,\n the County of James City, and the County of York shall each designate one of\n their members to serve as members of the Williamsburg Area Destination\n Marketing Committee. These three members of the Committee shall have two votes\n apiece. In no case shall a person who is a member of the Committee by virtue\n of the designation of a local governing body be eligible to be selected a\n member of the Committee pursuant to subdivision a.\n \t\t\t\ta. Further, one member of the Committee shall be selected by the Board of\n Directors of the Williamsburg Hotel and Motel Association; one member of the\n Committee shall be from The Colonial Williamsburg Foundation and shall be\n selected by the Foundation; one member of the Committee shall be an employee\n of Busch Gardens Europe\/Water Country USA and shall be selected by Busch\n Gardens Europe\/Water Country USA; one member of the Committee shall be from\n the Jamestown-Yorktown Foundation and shall be selected by the Foundation; one\n member of the Committee shall be selected by the Executive Committee of the\n Greater Williamsburg Chamber of Commerce; and one member of the Committee\n shall be the President and Chief Executive Officer of the Virginia Tourism\n Authority who shall serve ex officio. Each of these six members of the\n Committee shall have one vote apiece. The President of the Greater\n Williamsburg Chamber of Commerce shall serve ex officio with nonvoting\n privileges unless chosen by the Executive Committee of the Greater\n Williamsburg Chamber of Commerce to serve as its voting representative. The\n Executive Director of the Williamsburg Hotel and Motel Association shall serve\n ex officio with nonvoting privileges unless chosen by the Board of Directors\n of the Williamsburg Hotel and Motel Association to serve as its voting\n representative.\n \t\t\t\tIn no case shall more than one person of the same local government,\n including the governing body of the locality, serve as a member of the\n Committee at the same time.\n \t\t\t\tIf at any time a person who has been selected to the Committee by other\n than a local governing body becomes or is (a) a member of the local governing\n body of the City of Williamsburg, the County of James City, or the County of\n York, or (b) an employee of one of such local governments, the person shall be\n ineligible to serve as a member of the Committee while a member of the local\n governing body or an employee of one of such local governments. In such case,\n the body that selected the person to serve as a member of the Commission shall\n promptly select another person to serve as a member of the Committee.\n\n 3. The Williamsburg Area Destination Marketing Committee shall maintain all\n authorities granted by this section. The Greater Williamsburg Chamber of\n Commerce shall serve as the fiscal agent for the Williamsburg Area Destination\n Marketing Committee with specific responsibilities to be defined in a contract\n between such two entities. The contract shall include provisions to reimburse\n the Greater Williamsburg Chamber of Commerce for annual audits and any other\n agreed-upon expenditures. The Williamsburg Area Destination Marketing\n Committee shall also contract with the Greater Williamsburg Chamber of\n Commerce to provide administrative support services as the entities shall\n mutually agree.\n\n 4. The provisions in subdivision 2 relating to the composition and voting\n powers of the Williamsburg Area Destination Marketing Committee shall be a\n condition of the authority to impose the tax provided herein.\n \t\t\t\tFor purposes of this subsection, “advertising the Historic Triangle\n area” as an overnight tourism destination means advertising that is\n intended to attract visitors from a sufficient distance so as to require an\n overnight stay of at least one night.\n\nD. Bedford County may impose an additional transient occupancy tax not to exceed\ntwo percent of the total price paid by the customer for the use or possession of\nany room or space occupied in a retail sale. The tax imposed hereunder shall not\napply to rooms or spaces rented and continuously occupied by the same individual\nor same group of individuals for 30 or more days.\n\t\t\tThe revenues collected from the additional tax shall be designated and spent\nsolely for tourism and travel; marketing of tourism; or initiatives that, as\ndetermined after consultation with local tourism industry organizations,\nincluding representatives of lodging properties located in the county, attract\ntravelers to the locality, increase occupancy at lodging properties, and\ngenerate tourism revenues in the locality.\n\nE. Botetourt County may impose an additional transient occupancy tax not to\nexceed two percent of the total price paid by the customer for the use or\npossession of any room or space occupied in a retail sale. The tax imposed\nhereunder shall not apply to rooms or spaces rented and continuously occupied by\nthe same individual or same group of individuals for 30 or more days.\n\t\t\tThe revenue generated and collected from the two percent tax rate increase\nshall be designated and expended solely for advertising the Roanoke metropolitan\narea as an overnight tourist destination by members of the Roanoke Valley\nConvention and Visitors Bureau. For purposes of this subsection,\n“advertising the Roanoke metropolitan area as an overnight tourism\ndestination” means advertising that is intended to attract visitors from a\nsufficient distance so as to require an overnight stay.\n\nF. The county tax limitations imposed pursuant to § 58.1-3711 shall apply\nto any tax levied under this section, mutatis mutandis.\n\nG. The authority to impose a tax pursuant to this section shall be in addition\nto the authority provided by the provisions of § 58.1-3819.\n\nHISTORY: 1996, c. 712; 1998, cc. 74, 444; 2002, cc. 173, 259; 2004, cc. 50, 610,\n828; 2006, c. 377; 2008, c. 839; 2011, c. 677; 2016, cc. 52, 56, 305; 2018, c.\n850; 2020, cc. 1214, 1263; 2021, Sp. Sess. I, c. 383; 2022, c. 652.","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}}