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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>66217</law_id><section_number>58.1-3825.3</section_number><catch_line>Additional transient occupancy tax in Arlington County</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3825.4</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>In addition to the transient occupancy tax authorized by &#xA7;&#xA0;<a class="law" title="Transient occupancy tax" href="/58.1-3819/">58.1-3819</a>, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percent of the total price paid by the customer for the use or <span class="dictionary">possession</span> of any room or space occupied in a <span class="dictionary">retail sale</span>. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.</p></section></text><history>2016, cc. 316, 365; 2018, c. 611; 2020, cc. 61, 238, 1214, 1263; 2021, Sp. Sess. I, c. 383.</history><metadata></metadata></law>
