{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3842.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3842.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3842.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3842.html"}],"law_id":87017,"edition_id":1,"section_id":87017,"structure_id":16620,"section_number":"58.1-3842","catch_line":"Combined transient occupancy and food and beverage tax","history":"1999, c. 617; 2004, c. 610; 2011, c. 192; 2021, Sp. Sess. I, cc. 62, 383.","full_text":"A\n\nRappahannock County and Madison County, by duly adopted ordinance, are hereby authorized to levy a tax for the use or possession of any room or space occupied in a bed and breakfast establishment on which the county is authorized to levy a transient occupancy tax under § 58.1-3819 and on food and beverages sold for human consumption within such establishment on which the county is authorized to levy a food and beverage tax under § 58.1-3833, when the charges for the use or possession of the room or space and for the sale of food and beverages are assessed in the aggregate and not separately stated. The combined tax rate shall not exceed the sum of the rates authorized and enacted by ordinance pursuant to the provisions of §§ 58.1-3819 and 58.1-3833, and such rate shall be imposed on the price paid by the customer for the use or possession of the room or space occupied and for the food and beverages. Such tax shall be in such amount and on such terms as the governing body may, by ordinance, prescribe. The tax shall be in addition to the sales tax currently imposed by the county pursuant to the authority of Chapter 6 (§ 58.1-600 et seq.). Collection of such tax shall be in a manner prescribed by the governing body. All taxes collected under the authority of this article shall be deemed to be held in trust for the county imposing the tax.B\n\nIf a bed and breakfast establishment separately states charges for the use or possession of the room or space occupied and for the sale of food and beverages, a transient occupancy tax levied under § 58.1-3819 and a food and beverage tax levied under § 58.1-3833 shall apply to such separately stated charges, as applicable.C\n\nAny tax imposed pursuant to this article shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town meals tax or a town transient occupancy tax on the same subject. If the governing body of any town within a county, however, provides that a county tax authorized by this article shall apply within the limits of such town, then such tax may be imposed within such towns.D\n\nNothing herein contained shall affect any authority heretofore granted to any county to levy a food and beverage tax or a transient occupancy tax.","order_by":null,"text":{"0":{"id":311569,"text":"Rappahannock County and Madison County, by duly adopted ordinance, are hereby authorized to levy a tax for the use or possession of any room or space occupied in a bed and breakfast establishment on which the county is authorized to levy a transient occupancy tax under § 58.1-3819 and on food and beverages sold for human consumption within such establishment on which the county is authorized to levy a food and beverage tax under § 58.1-3833, when the charges for the use or possession of the room or space and for the sale of food and beverages are assessed in the aggregate and not separately stated. The combined tax rate shall not exceed the sum of the rates authorized and enacted by ordinance pursuant to the provisions of §§ 58.1-3819 and 58.1-3833, and such rate shall be imposed on the price paid by the customer for the use or possession of the room or space occupied and for the food and beverages. Such tax shall be in such amount and on such terms as the governing body may, by ordinance, prescribe. The tax shall be in addition to the sales tax currently imposed by the county pursuant to the authority of Chapter 6 (§ 58.1-600 et seq.). Collection of such tax shall be in a manner prescribed by the governing body. All taxes collected under the authority of this article shall be deemed to be held in trust for the county imposing the tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":311570,"text":"If a bed and breakfast establishment separately states charges for the use or possession of the room or space occupied and for the sale of food and beverages, a transient occupancy tax levied under § 58.1-3819 and a food and beverage tax levied under § 58.1-3833 shall apply to such separately stated charges, as applicable.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":311571,"text":"Any tax imposed pursuant to this article shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town meals tax or a town transient occupancy tax on the same subject. If the governing body of any town within a county, however, provides that a county tax authorized by this article shall apply within the limits of such town, then such tax may be imposed within such towns.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":311572,"text":"Nothing herein contained shall affect any authority heretofore granted to any county to levy a food and beverage tax or a transient occupancy tax.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":16620,"edition_id":1,"name":"Other Permissible Taxes","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 04:27:59","date_modified":"2026-06-26 04:27:59","permalink":{"id":258633,"object_type":"structure","relational_id":16620,"identifier":"8","token":"58.1\/III\/38\/8","url":"\/58.1\/III\/38\/8\/","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":84184,"structure_id":16620,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","url":"\/58.1-3840\/","token":"58.1\/III\/38\/8\/58.1-3840","metadata":false},{"id":72880,"structure_id":16620,"section_number":"58.1-3841","catch_line":"Situs for taxation of the sale of food and beverages","url":"\/58.1-3841\/","token":"58.1\/III\/38\/8\/58.1-3841","metadata":false},{"id":87017,"structure_id":16620,"section_number":"58.1-3842","catch_line":"Combined transient occupancy and food and beverage tax","url":"\/58.1-3842\/","token":"58.1\/III\/38\/8\/58.1-3842","metadata":false},{"id":78016,"structure_id":16620,"section_number":"58.1-3843","catch_line":"Scope of transient occupancy tax","url":"\/58.1-3843\/","token":"58.1\/III\/38\/8\/58.1-3843","metadata":false}],"previous_section":{"id":72880,"structure_id":16620,"section_number":"58.1-3841","catch_line":"Situs for taxation of the sale of food and beverages","url":"\/58.1-3841\/","token":"58.1\/III\/38\/8\/58.1-3841","metadata":false},"next_section":{"id":78016,"structure_id":16620,"section_number":"58.1-3843","catch_line":"Scope of transient occupancy tax","url":"\/58.1-3843\/","token":"58.1\/III\/38\/8\/58.1-3843","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3842\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapter 617<\/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 2004, chapter 610<\/a>; in 2011, chapter 192<\/a>.<\/p>","references":false,"refers_to":[{"id":58829,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","order_by":null,"url":"\/58.1-3819\/"},{"id":74770,"section_number":"58.1-3833","catch_line":"County food and beverage tax","order_by":null,"url":"\/58.1-3833\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":258643,"object_type":"law","relational_id":87017,"identifier":"58.1-3842","token":"58.1\/III\/38\/8\/58.1-3842","url":"\/58.1-3842\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3842\/","token":"58.1\/III\/38\/8\/58.1-3842","dublin_core":{"Title":"Combined transient occupancy and food and beverage tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3842","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Rappahannock County and Madison County, by duly adopted ordinance<\/span>, are hereby authorized to levy<\/span> a tax for the use or possession<\/span> of any room or space occupied in a bed and breakfast establishment on which the county is authorized to levy<\/span> a transient occupancy tax under § 58.1-3819<\/a> and on food and beverages sold for human consumption within such establishment on which the county is authorized to levy<\/span> a food and beverage tax under § 58.1-3833<\/a>, when the charges for the use or possession<\/span> of the room or space and for the sale of food and beverages are assessed in the aggregate and not separately stated. The combined tax rate shall not exceed the sum of the rates authorized and enacted by ordinance<\/span> pursuant to the provisions of §§ 58.1-3819<\/a> and 58.1-3833<\/a>, and such rate shall be imposed on the price paid by the customer for the use or possession<\/span> of the room or space occupied and for the food and beverages. Such tax shall be in such amount and on such terms as the governing body may, by ordinance<\/span>, prescribe. The tax shall be in addition to the sales tax currently imposed by the county pursuant to the authority of Chapter 6 (§ 58.1-600<\/a> et seq.). Collection of such tax shall be in a manner prescribed by the governing body. All taxes collected under the authority of this article shall be deemed to be held in trust for the county imposing the tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> If a bed and breakfast establishment separately states charges for the use or possession<\/span> of the room or space occupied and for the sale of food and beverages, a transient occupancy tax levied under § 58.1-3819<\/a> and a food and beverage tax levied under § 58.1-3833<\/a> shall apply to such separately stated charges, as applicable. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any tax imposed pursuant to this article shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town meals tax or a town transient occupancy tax on the same subject. If the governing body of any town within a county, however, provides that a county tax authorized by this article shall apply within the limits of such town, then such tax may be imposed within such towns. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Nothing herein contained shall affect any authority heretofore granted to any county to levy<\/span> a food and beverage tax or a transient occupancy tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMBINED TRANSIENT OCCUPANCY AND FOOD AND BEVERAGE TAX (\u00a7 58.1-3842)\n\nA. Rappahannock County and Madison County, by duly adopted ordinance, are hereby\nauthorized to levy a tax for the use or possession of any room or space occupied\nin a bed and breakfast establishment on which the county is authorized to levy a\ntransient occupancy tax under § 58.1-3819 and on food and beverages sold\nfor human consumption within such establishment on which the county is\nauthorized to levy a food and beverage tax under § 58.1-3833, when the\ncharges for the use or possession of the room or space and for the sale of food\nand beverages are assessed in the aggregate and not separately stated. The\ncombined tax rate shall not exceed the sum of the rates authorized and enacted\nby ordinance pursuant to the provisions of §§ 58.1-3819 and 58.1-3833,\nand such rate shall be imposed on the price paid by the customer for the use or\npossession of the room or space occupied and for the food and beverages. Such\ntax shall be in such amount and on such terms as the governing body may, by\nordinance, prescribe. The tax shall be in addition to the sales tax currently\nimposed by the county pursuant to the authority of Chapter 6 (§ 58.1-600 et\nseq.). Collection of such tax shall be in a manner prescribed by the governing\nbody. All taxes collected under the authority of this article shall be deemed to\nbe held in trust for the county imposing the tax.\n\nB. If a bed and breakfast establishment separately states charges for the use or\npossession of the room or space occupied and for the sale of food and beverages,\na transient occupancy tax levied under § 58.1-3819 and a food and beverage\ntax levied under § 58.1-3833 shall apply to such separately stated charges,\nas applicable.\n\nC. Any tax imposed pursuant to this article shall not apply within the limits of\nany town located in such county, where such town now, or hereafter, imposes a\ntown meals tax or a town transient occupancy tax on the same subject. If the\ngoverning body of any town within a county, however, provides that a county tax\nauthorized by this article shall apply within the limits of such town, then such\ntax may be imposed within such towns.\n\nD. Nothing herein contained shall affect any authority heretofore granted to any\ncounty to levy a food and beverage tax or a transient occupancy tax.\n\nHISTORY: 1999, c. 617; 2004, c. 610; 2011, c. 192; 2021, Sp. Sess. I, cc. 62,\n383.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}