{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3825.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3825.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3825.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3825.2.html"}],"law_id":70932,"edition_id":1,"section_id":70932,"structure_id":15276,"section_number":"58.1-3825.2","catch_line":"Additional transient occupancy tax in Bath County","history":"2009, c. 16; 2021, Sp. Sess. I, c. 383.","full_text":"A\n\nIn addition to such transient occupancy tax as is authorized by § 58.1-3819, Bath 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.B\n\nThe revenues collected from the additional tax shall be designated and spent as follows:1\n\nOne-half of such revenue 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, attract travelers to the locality and generate tourism revenues in the locality. 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.2\n\nOne-half of such revenue shall be designated and spent solely for the design, operation, construction, improvement, acquisition, and debt service for such expenses on debt incurred after June 30, 2009, of tourism facilities, historic sites, beautification projects, promotion of the arts, regional tourism marketing efforts, capital costs related to travel and transportation including air service, public parks and recreation, and information centers that attract travelers to the locality and generate tourism revenues in the locality.C\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.D\n\nIf Bath County requires local hotel and motel businesses, or any class thereof, to collect, account for, and remit the tax imposed pursuant to this section, the County 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, 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 is delinquent.E\n\nAll tax collections pursuant to this section shall be deemed to be held in trust for Bath County.","order_by":null,"text":{"0":{"id":255792,"text":"In addition to such transient occupancy tax as is authorized by § 58.1-3819, Bath 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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":255793,"text":"The revenues collected from the additional tax shall be designated and spent as follows:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":255794,"text":"One-half of such revenue 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, attract travelers to the locality and generate tourism revenues in the locality. 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":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":255795,"text":"One-half of such revenue shall be designated and spent solely for the design, operation, construction, improvement, acquisition, and debt service for such expenses on debt incurred after June 30, 2009, of tourism facilities, historic sites, beautification projects, promotion of the arts, regional tourism marketing efforts, capital costs related to travel and transportation including air service, public parks and recreation, and information centers that attract travelers to the locality and generate tourism revenues in the locality.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":255796,"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.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":255797,"text":"If Bath County requires local hotel and motel businesses, or any class thereof, to collect, account for, and remit the tax imposed pursuant to this section, the County 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, 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 is delinquent.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"6":{"id":255798,"text":"All tax collections pursuant to this section shall be deemed to be held in trust for Bath County.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3825.2\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapter 16<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":58829,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","order_by":null,"url":"\/58.1-3819\/"}],"permalink":{"id":258581,"object_type":"law","relational_id":70932,"identifier":"58.1-3825.2","token":"58.1\/III\/38\/6\/58.1-3825.2","url":"\/58.1-3825.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3825.2\/","token":"58.1\/III\/38\/6\/58.1-3825.2","dublin_core":{"Title":"Additional transient occupancy tax in Bath County","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3825.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to such transient occupancy tax as is authorized by § 58.1-3819<\/a>, Bath 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>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The revenues collected from the additional tax shall be designated and spent as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> One-half of such revenue 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, attract travelers to the locality and generate tourism revenues in the locality. 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

2.<\/span> One-half of such revenue shall be designated and spent solely for the design, operation, construction, improvement, acquisition, and debt service for such expenses on debt incurred after June 30, 2009, of tourism facilities, historic sites, beautification projects, promotion of the arts, regional tourism marketing efforts, capital costs related to travel and transportation including air service, public parks and recreation, and information centers that attract travelers to the locality and generate tourism revenues in the locality. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If Bath County requires local hotel and motel businesses, or any class thereof, to collect, account for, and remit the tax imposed pursuant to this section, the County 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, 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 is delinquent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> All tax collections pursuant to this section shall be deemed to be held in trust for Bath County. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL TRANSIENT OCCUPANCY TAX IN BATH COUNTY (\u00a7 58.1-3825.2)\n\nA. In addition to such transient occupancy tax as is authorized by §\n58.1-3819, Bath 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.\n\nB. The revenues collected from the additional tax shall be designated and spent\nas follows:\n\n 1. One-half of such revenue shall be designated and spent solely for tourism\n and travel, marketing of tourism, or initiatives that, as determined after\n consultation with the local tourism industry organizations, attract travelers\n to the locality and generate tourism revenues in the locality. If there are no\n local tourism industry organizations in the locality, the governing body shall\n hold a public hearing prior to making any determination relating to how to\n attract travelers to the locality and generate tourism revenues in the\n locality.\n\n 2. One-half of such revenue shall be designated and spent solely for the\n design, operation, construction, improvement, acquisition, and debt service\n for such expenses on debt incurred after June 30, 2009, of tourism facilities,\n historic sites, beautification projects, promotion of the arts, regional\n tourism marketing efforts, capital costs related to travel and transportation\n including air service, public parks and recreation, and information centers\n that attract travelers to the locality and generate tourism revenues in the\n locality.\n\nC. 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.\n\nD. If Bath County requires local hotel and motel businesses, or any class\nthereof, to collect, account for, and remit the tax imposed pursuant to this\nsection, the County may allow such businesses a commission for such service in\nthe form of a deduction from the tax remitted. Such commission shall be provided\nfor by ordinance, which shall set the rate thereof, no less than three percent\nand not to exceed five percent of the amount of tax due and accounted for. No\ncommission shall be allowed if the amount due is delinquent.\n\nE. All tax collections pursuant to this section shall be deemed to be held in\ntrust for Bath County.\n\nHISTORY: 2009, c. 16; 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}}