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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>58143</law_id><section_number>58.1-3818.8</section_number><catch_line>Definitions</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3843</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="38">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="6">Transient Occupancy Tax</unit></structure><text>
						<section><p>As used in this article, unless the context requires a different meaning:
		&#x201C;Accommodations&#x201D; means any room or space for which tax is imposed on the <span class="dictionary">retail sale</span> of the same pursuant to this article.
		&#x201C;<span class="dictionary">Accommodations fee</span>&#x201D; means the same as such term is defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-602/">58.1-602</a>.
		&#x201C;<span class="dictionary">Accommodations intermediary</span>&#x201D; means the same as such term is defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-602/">58.1-602</a>.
		&#x201C;<span class="dictionary">Accommodations provider</span>&#x201D; means the same as such term is defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-602/">58.1-602</a>.
		&#x201C;<span class="dictionary">Affiliate</span>&#x201D; means the same as such term is defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-439.18/">58.1-439.18</a>.
		&#x201C;<span class="dictionary">Discount room charge</span>&#x201D; means the same as such term is defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-602/">58.1-602</a>.
		&#x201C;<span class="dictionary">Retail sale</span>&#x201D; means a sale to any person for any purpose other than for resale.
		&#x201C;Room charge&#x201D; means the same as such term is defined in &#xA7;&#xA0;<a class="law" title="Definitions" href="/58.1-602/">58.1-602</a>.</p></section></text><history>2021, Sp. Sess. I, c. 383.</history><metadata></metadata></law>
