{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3843.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3843.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3843.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3843.html"}],"law_id":78016,"edition_id":1,"section_id":78016,"structure_id":16620,"section_number":"58.1-3843","catch_line":"Scope of transient occupancy tax","history":"2006, c. 216; 2021, Sp. Sess. I, c. 383.","full_text":"A\n\nAs used in this section:\n\t\t\t“Accommodations” means any room or space for which tax is imposed on the retail sale of the same pursuant to this article.\n\t\t\t“Accommodations fee” means the same as such term is defined in § 58.1-602.\n\t\t\t“Accommodations intermediary” means the same as such term is defined in § 58.1-602.\n\t\t\t“Accommodations provider” means the same as such term is defined in § 58.1-602.\n\t\t\t“Affiliate” means the same as such term is defined in § 58.1-439.18.\n\t\t\t“Discount room charge” means the same as such term is defined in § 58.1-602.\n\t\t\t“Retail sale” means a sale to any person for any purpose other than for resale.\n\t\t\t“Room charge” means the same as such term is defined in § 58.1-602.B\n\nNotwithstanding any other provision of law, general or special, the tax imposed on transient room rentals 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.C\n\nThe scope of the transient occupancy tax imposed pursuant to this article shall be consistent with the scope of the transient occupancy tax imposed under Article 6 (§ 58.1-3818.8 et seq.).","order_by":null,"text":{"0":{"id":279706,"text":"As used in this section:\n\t\t\t“Accommodations” means any room or space for which tax is imposed on the retail sale of the same pursuant to this article.\n\t\t\t“Accommodations fee” means the same as such term is defined in § 58.1-602.\n\t\t\t“Accommodations intermediary” means the same as such term is defined in § 58.1-602.\n\t\t\t“Accommodations provider” means the same as such term is defined in § 58.1-602.\n\t\t\t“Affiliate” means the same as such term is defined in § 58.1-439.18.\n\t\t\t“Discount room charge” means the same as such term is defined in § 58.1-602.\n\t\t\t“Retail sale” means a sale to any person for any purpose other than for resale.\n\t\t\t“Room charge” means the same as such term is defined in § 58.1-602.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":279707,"text":"Notwithstanding any other provision of law, general or special, the tax imposed on transient room rentals 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":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":279708,"text":"The scope of the transient occupancy tax imposed pursuant to this article shall be consistent with the scope of the transient occupancy tax imposed under Article 6 (§ 58.1-3818.8 et seq.).","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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 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tax","url":"\/58.1-3843\/","token":"58.1\/III\/38\/8\/58.1-3843","metadata":false}],"previous_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3843\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 216<\/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":58143,"section_number":"58.1-3818.8","catch_line":"Definitions","order_by":null,"url":"\/58.1-3818.8\/"},{"id":71554,"section_number":"58.1-439.18","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.18\/"},{"id":78097,"section_number":"58.1-602","catch_line":"Definitions","order_by":null,"url":"\/58.1-602\/"}],"permalink":{"id":258647,"object_type":"law","relational_id":78016,"identifier":"58.1-3843","token":"58.1\/III\/38\/8\/58.1-3843","url":"\/58.1-3843\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3843\/","token":"58.1\/III\/38\/8\/58.1-3843","dublin_core":{"Title":"Scope of transient occupancy tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3843","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section:\n\t\t\t“Accommodations” means any room or space for which tax is imposed on the retail sale<\/span> of the same pursuant to this article.\n\t\t\t“Accommodations fee<\/span>” means the same as such term is defined in § 58.1-602<\/a>.\n\t\t\t“Accommodations intermediary<\/span>” means the same as such term is defined in § 58.1-602<\/a>.\n\t\t\t“Accommodations provider<\/span>” means the same as such term is defined in § 58.1-602<\/a>.\n\t\t\t“Affiliate<\/span>” means the same as such term is defined in § 58.1-439.18<\/a>.\n\t\t\t“Discount room charge<\/span>” means the same as such term is defined in § 58.1-602<\/a>.\n\t\t\t“Retail sale<\/span>” means a sale to any person for any purpose other than for resale.\n\t\t\t“Room charge” means the same as such term is defined in § 58.1-602<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any other provision of law<\/span>, general or special, the tax imposed on transient room rentals 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

C.<\/span> The scope of the transient occupancy tax imposed pursuant to this article shall be consistent with the scope of the transient occupancy tax imposed under Article 6 (§ 58.1-3818.8<\/a> et seq.). <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSCOPE OF TRANSIENT OCCUPANCY TAX (\u00a7 58.1-3843)\n\nA. As used in this section:\n\t\t\t“Accommodations” means any room or space for which tax is imposed\non the retail sale of the same pursuant to this article.\n\t\t\t“Accommodations fee” means the same as such term is defined in\n§ 58.1-602.\n\t\t\t“Accommodations intermediary” means the same as such term is\ndefined in § 58.1-602.\n\t\t\t“Accommodations provider” means the same as such term is defined\nin § 58.1-602.\n\t\t\t“Affiliate” means the same as such term is defined in §\n58.1-439.18.\n\t\t\t“Discount room charge” means the same as such term is defined in\n§ 58.1-602.\n\t\t\t“Retail sale” means a sale to any person for any purpose other\nthan for resale.\n\t\t\t“Room charge” means the same as such term is defined in §\n58.1-602.\n\nB. Notwithstanding any other provision of law, general or special, the tax\nimposed on transient room rentals 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\nC. The scope of the transient occupancy tax imposed pursuant to this article\nshall be consistent with the scope of the transient occupancy tax imposed under\nArticle 6 (§ 58.1-3818.8 et seq.).\n\nHISTORY: 2006, c. 216; 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}}