{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3851.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3851.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3851.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3851.html"}],"law_id":67832,"edition_id":1,"section_id":67832,"structure_id":16392,"section_number":"58.1-3851","catch_line":"Creation of local tourism zones","history":"2006, c. 642; 2008, c. 462; 2013, cc. 756, 793.","full_text":"A\n\nAny city, county, or town may establish, by ordinance, one or more tourism zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a tourism zone.B\n\nThe tax incentives may be provided for up to 20 years and may include, but not be limited to (i) reduction of permit fees, (ii) reduction of user fees, and (iii) reduction of any type of gross receipts tax. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States.C\n\nThe governing body may also provide for regulatory flexibility in such zone that may include, but not be limited to (i) special zoning for the district, (ii) permit process reform, (iii) exemption from ordinances, excluding ordinances or provisions of ordinances adopted pursuant to the requirements of the Chesapeake Bay Preservation Act (§ 62.1-44.15:67 et seq.), the Erosion and Sediment Control Law (§ 62.1-44.15:51 et seq.), or the Virginia Stormwater Management Act (§ 62.1-44.15:24 et seq.), and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to 10 years.D\n\nThe establishment of a tourism zone shall not preclude the area from also being designated as an enterprise zone.","order_by":null,"text":{"0":{"id":245672,"text":"Any city, county, or town may establish, by ordinance, one or more tourism zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a tourism zone.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":245673,"text":"The tax incentives may be provided for up to 20 years and may include, but not be limited to (i) reduction of permit fees, (ii) reduction of user fees, and (iii) reduction of any type of gross receipts tax. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":245674,"text":"The governing body may also provide for regulatory flexibility in such zone that may include, but not be limited to (i) special zoning for the district, (ii) permit process reform, (iii) exemption from ordinances, excluding ordinances or provisions of ordinances adopted pursuant to the requirements of the Chesapeake Bay Preservation Act (§ 62.1-44.15:67 et seq.), the Erosion and Sediment Control Law (§ 62.1-44.15:51 et seq.), or the Virginia Stormwater Management Act (§ 62.1-44.15:24 et seq.), and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to 10 years.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":245675,"text":"The establishment of a tourism zone shall not preclude the area from also being designated as an enterprise zone.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":16392,"edition_id":1,"name":"Local Tourism Zone","identifier":"10","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 04:16:25","date_modified":"2026-06-26 04:16:25","permalink":{"id":258407,"object_type":"structure","relational_id":16392,"identifier":"10","token":"58.1\/III\/38\/10","url":"\/58.1\/III\/38\/10\/","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":67832,"structure_id":16392,"section_number":"58.1-3851","catch_line":"Creation of local tourism zones","url":"\/58.1-3851\/","token":"58.1\/III\/38\/10\/58.1-3851","metadata":false},{"id":73135,"structure_id":16392,"section_number":"58.1-3851.1","catch_line":"Entitlement to tax revenues from tourism project","url":"\/58.1-3851.1\/","token":"58.1\/III\/38\/10\/58.1-3851.1","metadata":false},{"id":85374,"structure_id":16392,"section_number":"58.1-3851.2","catch_line":"Entitlement to tax revenues from tourism project of regional significance","url":"\/58.1-3851.2\/","token":"58.1\/III\/38\/10\/58.1-3851.2","metadata":false},{"id":78617,"structure_id":16392,"section_number":"58.1-3851.3","catch_line":"Entitlement to tax revenues from a major tourism project","url":"\/58.1-3851.3\/","token":"58.1\/III\/38\/10\/58.1-3851.3","metadata":false}],"next_section":{"id":73135,"structure_id":16392,"section_number":"58.1-3851.1","catch_line":"Entitlement to tax revenues from tourism project","url":"\/58.1-3851.1\/","token":"58.1\/III\/38\/10\/58.1-3851.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3851\/","history_text":"

This law was first created in 2006. The record of its establishment is cataloged in chapter 642<\/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 2008, chapter 462<\/a>; in 2013, chapters 756<\/a> and 793<\/a>.<\/p>","references":[{"id":73135,"section_number":"58.1-3851.1","catch_line":"Entitlement to tax revenues from tourism project","order_by":null,"url":"\/58.1-3851.1\/"},{"id":85374,"section_number":"58.1-3851.2","catch_line":"Entitlement to tax revenues from tourism project of regional significance","order_by":null,"url":"\/58.1-3851.2\/"},{"id":78617,"section_number":"58.1-3851.3","catch_line":"Entitlement to tax revenues from a major tourism project","order_by":null,"url":"\/58.1-3851.3\/"}],"refers_to":[{"id":71282,"section_number":"62.1-44.15:24","catch_line":"Definitions","order_by":null,"url":"\/62.1-44.15_24\/"},{"id":59976,"section_number":"62.1-44.15:51","catch_line":"Definitions","order_by":null,"url":"\/62.1-44.15_51\/"},{"id":72347,"section_number":"62.1-44.15:67","catch_line":"Cooperative state-local program","order_by":null,"url":"\/62.1-44.15_67\/"}],"permalink":{"id":258409,"object_type":"law","relational_id":67832,"identifier":"58.1-3851","token":"58.1\/III\/38\/10\/58.1-3851","url":"\/58.1-3851\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3851\/","token":"58.1\/III\/38\/10\/58.1-3851","dublin_core":{"Title":"Creation of local tourism zones","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3851","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any city, county, or town may establish, by ordinance<\/span>, one or more tourism zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a tourism zone. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax incentives may be provided for up to 20 years and may include, but not be limited to (i) reduction of permit fees, (ii) reduction of user fees, and (iii) reduction of any type of gross receipts tax. The extent and duration of such incentive proposals shall conform to the requirements of the Constitutions of Virginia and of the United States. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The governing body may also provide for regulatory flexibility in such zone that may include, but not be limited to (i) special zoning for the district, (ii) permit process reform, (iii) exemption from ordinances<\/span>, excluding ordinances<\/span> or provisions of ordinances<\/span> adopted pursuant to the requirements of the Chesapeake Bay Preservation Act (§ 62.1-44.15:67<\/a> et seq.), the Erosion and Sediment Control Law<\/span> (§ 62.1-44.15:51<\/a> et seq.), or the Virginia Stormwater Management Act (§ 62.1-44.15:24<\/a> et seq.), and (iv) any other incentive adopted by ordinance<\/span>, which shall be binding upon the locality for a period of up to 10 years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The establishment of a tourism zone shall not preclude the area from also being designated as an enterprise zone. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCREATION OF LOCAL TOURISM ZONES (\u00a7 58.1-3851)\n\nA. Any city, county, or town may establish, by ordinance, one or more tourism\nzones. Each locality may grant tax incentives and provide certain regulatory\nflexibility in a tourism zone.\n\nB. The tax incentives may be provided for up to 20 years and may include, but\nnot be limited to (i) reduction of permit fees, (ii) reduction of user fees, and\n(iii) reduction of any type of gross receipts tax. The extent and duration of\nsuch incentive proposals shall conform to the requirements of the Constitutions\nof Virginia and of the United States.\n\nC. The governing body may also provide for regulatory flexibility in such zone\nthat may include, but not be limited to (i) special zoning for the district,\n(ii) permit process reform, (iii) exemption from ordinances, excluding\nordinances or provisions of ordinances adopted pursuant to the requirements of\nthe Chesapeake Bay Preservation Act (§ 62.1-44.15:67 et seq.), the Erosion\nand Sediment Control Law (§ 62.1-44.15:51 et seq.), or the Virginia\nStormwater Management Act (§ 62.1-44.15:24 et seq.), and (iv) any other\nincentive adopted by ordinance, which shall be binding upon the locality for a\nperiod of up to 10 years.\n\nD. The establishment of a tourism zone shall not preclude the area from also\nbeing designated as an enterprise zone.\n\nHISTORY: 2006, c. 642; 2008, c. 462; 2013, cc. 756, 793.","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}}