{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3826.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3826.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3826.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3826.html"}],"law_id":79962,"edition_id":1,"section_id":79962,"structure_id":15276,"section_number":"58.1-3826","catch_line":"Scope of transient occupancy tax","history":"2005, c. 20; 2021, Sp. Sess. I, c. 383; 2022, cc. 7, 640; 2025, cc. 458, 473.","full_text":"A\n\nThe transient occupancy tax imposed pursuant to the authority of this article shall be imposed only for the use or possession of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.B\n\nFor any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall collect the tax imposed pursuant to this article, computed on the total price paid for the use or possession of the accommodations, and shall remit the same to the locality and shall be liable for the same.C\n\nFor any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall be deemed under this article as a facility making a retail sale of an accommodation. The accommodations intermediary shall collect the tax imposed pursuant to this article, computed on the room charge, and shall remit the same to the locality and shall be liable for the same.D\n\nFor any transaction for the retail sale of accommodations involving two or more parties that meet the definition of accommodations intermediary, nothing in this section shall prohibit such parties from making an agreement regarding which party shall be responsible for collecting and remitting the tax, so long as the party so responsible is registered with the locality for purposes of remitting the tax. In such event, the party that agrees to collect and remit the tax shall be the sole party liable for the tax, and the other parties to such agreement shall not be liable for such tax.E\n\nIn any retail sale of any accommodations in which an accommodations intermediary does not facilitate the sale of the accommodations, the accommodations provider shall separately state the amount of the tax in the bill, invoice, or similar documentation and shall add the tax to the total price paid for the use or possession of the accommodations. In any retail sale of any accommodations in which an accommodations intermediary facilitates the sale of the accommodation, the accommodations intermediary shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the room charge; thereafter, such tax shall be a debt from the customer to the accommodations intermediary, recoverable at law in the same manner as other debts.F\n\nAn accommodations intermediary shall submit to a locality the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary in such locality. Such information shall be submitted monthly.","order_by":null,"text":{"0":{"id":286393,"text":"The transient occupancy tax imposed pursuant to the authority of this article shall be imposed only for the use or possession of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":286394,"text":"For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall collect the tax imposed pursuant to this article, computed on the total price paid for the use or possession of the accommodations, and shall remit the same to the locality and shall be liable for the same.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":286395,"text":"For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall be deemed under this article as a facility making a retail sale of an accommodation. The accommodations intermediary shall collect the tax imposed pursuant to this article, computed on the room charge, and shall remit the same to the locality and shall be liable for the same.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":286396,"text":"For any transaction for the retail sale of accommodations involving two or more parties that meet the definition of accommodations intermediary, nothing in this section shall prohibit such parties from making an agreement regarding which party shall be responsible for collecting and remitting the tax, so long as the party so responsible is registered with the locality for purposes of remitting the tax. In such event, the party that agrees to collect and remit the tax shall be the sole party liable for the tax, and the other parties to such agreement shall not be liable for such tax.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":286397,"text":"In any retail sale of any accommodations in which an accommodations intermediary does not facilitate the sale of the accommodations, the accommodations provider shall separately state the amount of the tax in the bill, invoice, or similar documentation and shall add the tax to the total price paid for the use or possession of the accommodations. In any retail sale of any accommodations in which an accommodations intermediary facilitates the sale of the accommodation, the accommodations intermediary shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the room charge; thereafter, such tax shall be a debt from the customer to the accommodations intermediary, recoverable at law in the same manner as other debts.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":286398,"text":"An accommodations intermediary shall submit to a locality the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary in such locality. Such information shall be submitted monthly.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3826\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapter 20<\/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 2 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 2022, chapters 7<\/a> and 640<\/a>; in 2025, chapters 458<\/a> and 473<\/a>.<\/p>","references":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"}],"refers_to":false,"permalink":{"id":258597,"object_type":"law","relational_id":79962,"identifier":"58.1-3826","token":"58.1\/III\/38\/6\/58.1-3826","url":"\/58.1-3826\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3826\/","token":"58.1\/III\/38\/6\/58.1-3826","dublin_core":{"Title":"Scope of transient occupancy tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3826","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The transient occupancy tax imposed pursuant to the authority of this article shall be imposed only for the use or possession<\/span> of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> For any retail sale<\/span> of accommodations not facilitated by an accommodations intermediary<\/span>, the accommodations provider<\/span> shall collect the tax imposed pursuant to this article, computed on the total price paid for the use or possession<\/span> of the accommodations, and shall remit the same to the locality and shall be liable for the same. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For any retail sale<\/span> of accommodations facilitated by an accommodations intermediary<\/span>, the accommodations intermediary<\/span> shall be deemed under this article as a facility making a retail sale<\/span> of an accommodation. The accommodations intermediary<\/span> shall collect the tax imposed pursuant to this article, computed on the room charge<\/span>, and shall remit the same to the locality and shall be liable for the same. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> For any transaction for the retail sale<\/span> of accommodations involving two or more parties that meet the definition of accommodations intermediary<\/span>, nothing in this section shall prohibit such parties from making an agreement regarding which party<\/span> shall be responsible for collecting and remitting the tax, so long as the party<\/span> so responsible is registered with the locality for purposes of remitting the tax. In such event, the party<\/span> that agrees to collect and remit the tax shall be the sole party<\/span> liable for the tax, and the other parties to such agreement shall not be liable for such tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> In any retail sale<\/span> of any accommodations in which an accommodations intermediary<\/span> does not facilitate the sale of the accommodations, the accommodations provider<\/span> shall separately state the amount of the tax in the bill, invoice, or similar documentation and shall add the tax to the total price paid for the use or possession<\/span> of the accommodations. In any retail sale<\/span> of any accommodations in which an accommodations intermediary<\/span> facilitates the sale of the accommodation, the accommodations intermediary<\/span> shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the room charge<\/span>; thereafter, such tax shall be a debt from the customer to the accommodations intermediary<\/span>, recoverable at law<\/span> in the same manner as other debts. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> An accommodations intermediary<\/span> shall submit to a locality the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary<\/span> in such locality. Such information shall be submitted monthly. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSCOPE OF TRANSIENT OCCUPANCY TAX (\u00a7 58.1-3826)\n\nA. The transient occupancy tax imposed pursuant to the authority of this article\nshall be imposed only for the use or possession of any room or space that is\nsuitable or intended for occupancy by transients for dwelling, lodging, or\nsleeping purposes.\n\nB. For any retail sale of accommodations not facilitated by an accommodations\nintermediary, the accommodations provider shall collect the tax imposed pursuant\nto this article, computed on the total price paid for the use or possession of\nthe accommodations, and shall remit the same to the locality and shall be liable\nfor the same.\n\nC. For any retail sale of accommodations facilitated by an accommodations\nintermediary, the accommodations intermediary shall be deemed under this article\nas a facility making a retail sale of an accommodation. The accommodations\nintermediary shall collect the tax imposed pursuant to this article, computed on\nthe room charge, and shall remit the same to the locality and shall be liable\nfor the same.\n\nD. For any transaction for the retail sale of accommodations involving two or\nmore parties that meet the definition of accommodations intermediary, nothing in\nthis section shall prohibit such parties from making an agreement regarding\nwhich party shall be responsible for collecting and remitting the tax, so long\nas the party so responsible is registered with the locality for purposes of\nremitting the tax. In such event, the party that agrees to collect and remit the\ntax shall be the sole party liable for the tax, and the other parties to such\nagreement shall not be liable for such tax.\n\nE. In any retail sale of any accommodations in which an accommodations\nintermediary does not facilitate the sale of the accommodations, the\naccommodations provider shall separately state the amount of the tax in the\nbill, invoice, or similar documentation and shall add the tax to the total price\npaid for the use or possession of the accommodations. In any retail sale of any\naccommodations in which an accommodations intermediary facilitates the sale of\nthe accommodation, the accommodations intermediary shall separately state the\namount of the tax on the bill, invoice, or similar documentation and shall add\nthe tax to the room charge; thereafter, such tax shall be a debt from the\ncustomer to the accommodations intermediary, recoverable at law in the same\nmanner as other debts.\n\nF. An accommodations intermediary shall submit to a locality the property\naddresses and gross receipts for all accommodations facilitated by the\naccommodations intermediary in such locality. Such information shall be\nsubmitted monthly.\n\nHISTORY: 2005, c. 20; 2021, Sp. Sess. I, c. 383; 2022, cc. 7, 640; 2025, cc.\n458, 473.","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}}