{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3825.2_1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3825.2_1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3825.2_1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3825.2_1.html"}],"law_id":79603,"edition_id":1,"section_id":79603,"structure_id":15276,"section_number":"58.1-3825.2:1","catch_line":"Additional transient occupancy tax for historic lodging properties","history":"2018, c. 626.","full_text":"A\n\nAs used in this section:\n\t\t\t“Eligible historic lodging property” means a structure (i) that contains 450 or more rooms for overnight lodging purposes, (ii) that is situated on one or more parcels of land exceeding 700 acres, and (iii) of which some or all portions of the structure were constructed prior to 1930.\n\t\t\t“Qualified county” means a county in which at least 40 percent of the employment is in accommodations and food services, as set forth in the Quarterly Census of Employment and Wages for the second quarter of 2017, as published by the Virginia Employment Commission.B\n\nIn addition to such transient occupancy taxes as are authorized by this chapter, a qualified county may impose an additional transient occupancy tax not to exceed five percent of the amount of the charge for the occupancy of any room or space occupied at an eligible historic lodging property. The qualified county may adopt an ordinance implementing the tax only after it holds a public hearing regarding the implementation of such a tax.C\n\nThe revenues collected from the additional tax authorized by this section shall be designated solely as local funds to be used to incentivize other entities to invest in substantial rehabilitation, renovation, and expansion projects on eligible historic lodging properties that would enhance local economic development and tourism opportunities.D\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.","order_by":null,"text":{"0":{"id":285197,"text":"As used in this section:\n\t\t\t“Eligible historic lodging property” means a structure (i) that contains 450 or more rooms for overnight lodging purposes, (ii) that is situated on one or more parcels of land exceeding 700 acres, and (iii) of which some or all portions of the structure were constructed prior to 1930.\n\t\t\t“Qualified county” means a county in which at least 40 percent of the employment is in accommodations and food services, as set forth in the Quarterly Census of Employment and Wages for the second quarter of 2017, as published by the Virginia Employment Commission.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":285198,"text":"In addition to such transient occupancy taxes as are authorized by this chapter, a qualified county may impose an additional transient occupancy tax not to exceed five percent of the amount of the charge for the occupancy of any room or space occupied at an eligible historic lodging property. The qualified county may adopt an ordinance implementing the tax only after it holds a public hearing regarding the implementation of such a tax.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":285199,"text":"The revenues collected from the additional tax authorized by this section shall be designated solely as local funds to be used to incentivize other entities to invest in substantial rehabilitation, renovation, and expansion projects on eligible historic lodging properties that would enhance local economic development and tourism opportunities.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":285200,"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.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3825.2:1\/","history_text":"

This law was first created in 2018. The record of its establishment is cataloged in chapter 626<\/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":false,"permalink":{"id":258585,"object_type":"law","relational_id":79603,"identifier":"58.1-3825.2:1","token":"58.1\/III\/38\/6\/58.1-3825.2_1","url":"\/58.1-3825.2_1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3825.2_1\/","token":"58.1\/III\/38\/6\/58.1-3825.2_1","dublin_core":{"Title":"Additional transient occupancy tax for historic lodging properties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3825.2:1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Eligible historic lodging property<\/span>” means a structure (i) that contains 450 or more rooms for overnight lodging purposes, (ii) that is situated on one or more parcels of land exceeding 700 acres, and (iii) of which some or all portions of the structure were constructed prior to 1930.\n\t\t\t“Qualified county<\/span>” means a county in which at least 40 percent of the employment is in accommodations<\/span> and food services, as set forth in the Quarterly Census of Employment and Wages for the second quarter of 2017, as published by the Virginia Employment Commission. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to such transient occupancy taxes as are authorized by this chapter, a qualified county<\/span> may impose an additional transient occupancy tax not to exceed five percent of the amount of the charge for the occupancy of any room or space occupied at an eligible historic lodging property<\/span>. The qualified county<\/span> may adopt an ordinance<\/span> implementing the tax only after it holds a public hearing<\/span> regarding the implementation of such a tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The revenues collected from the additional tax authorized by this section shall be designated solely as local funds to be used to incentivize other entities to invest in substantial rehabilitation, renovation, and expansion projects on eligible historic lodging properties that would enhance local economic development and tourism opportunities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/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. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL TRANSIENT OCCUPANCY TAX FOR HISTORIC LODGING PROPERTIES (\u00a7\n58.1-3825.2:1)\n\nA. As used in this section:\n\t\t\t“Eligible historic lodging property” means a structure (i) that\ncontains 450 or more rooms for overnight lodging purposes, (ii) that is situated\non one or more parcels of land exceeding 700 acres, and (iii) of which some or\nall portions of the structure were constructed prior to 1930.\n\t\t\t“Qualified county” means a county in which at least 40 percent of\nthe employment is in accommodations and food services, as set forth in the\nQuarterly Census of Employment and Wages for the second quarter of 2017, as\npublished by the Virginia Employment Commission.\n\nB. In addition to such transient occupancy taxes as are authorized by this\nchapter, a qualified county may impose an additional transient occupancy tax not\nto exceed five percent of the amount of the charge for the occupancy of any room\nor space occupied at an eligible historic lodging property. The qualified county\nmay adopt an ordinance implementing the tax only after it holds a public hearing\nregarding the implementation of such a tax.\n\nC. The revenues collected from the additional tax authorized by this section\nshall be designated solely as local funds to be used to incentivize other\nentities to invest in substantial rehabilitation, renovation, and expansion\nprojects on eligible historic lodging properties that would enhance local\neconomic development and tourism opportunities.\n\nD. 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.\n\nHISTORY: 2018, c. 626.","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}}