                                 CODE OF VIRGINIA

ADDITIONAL TRANSIENT OCCUPANCY TAX FOR CERTAIN COUNTIES (§ 58.1-3823)

A. Hanover County, Chesterfield County and Henrico County may impose:

   1. An additional transient occupancy tax not to exceed four percent of the
   total price paid by the customer for the use or possession of any room or
   space occupied in a retail sale. The tax imposed hereunder shall not apply to
   rooms or spaces rented and continuously occupied by the same individual or
   same group of individuals for 30 or more days. The revenues collected from the
   additional tax shall be designated and spent for promoting tourism, travel or
   business that generates tourism or travel in the Richmond metropolitan area;
   and

   2. An additional transient occupancy tax not to exceed two percent of the
   total price paid by the customer for the use or possession of any room or
   space occupied in a retail sale. The tax imposed hereunder shall not apply to
   rooms or spaces rented and continuously occupied by the same individual or
   same group of individuals for 30 or more days. The revenues collected from the
   additional tax shall be designated and spent for expanding the Richmond
   Centre, a convention and exhibition facility in the City of Richmond.

   3. An additional transient occupancy tax not to exceed one percent of the
   total price paid by the customer for the use or possession of any room or
   space occupied in a retail sale. The tax imposed hereunder shall not apply to
   rooms or spaces rented and continuously occupied by the same individual or
   group of individuals for 30 or more days. The revenues collected from the
   additional tax shall be designated and spent for the development and
   improvement of the Virginia Performing Arts Foundation&#8217;s facilities in
   Richmond, for promoting the use of the Richmond Centre and for promoting
   tourism, travel or business that generates tourism and travel in the Richmond
   metropolitan area.

B. Any county with the county manager plan of government may impose an
additional transient occupancy tax not to exceed two percent of the total price
paid by the customer for the use or possession of any room or space occupied in
a retail sale, provided that the county&#8217;s governing body approves the
construction of a county conference center. The tax imposed hereunder shall not
apply to rooms or spaces rented and continuously occupied by the same individual
or same group of individuals for 30 or more days. The revenues collected from
the additional tax shall be designated and spent for the design, construction,
debt payment, and operation of such conference center.

C. (For expiration date, see Acts 2018, c. 850) The Counties of James City and
York may impose an additional transient occupancy tax for the use or possession
of any overnight guest room in an amount not to exceed $2 per room per night.
The tax imposed by this subsection shall not apply to travel campground sites or
to rooms or spaces rented and continuously occupied by the same individual or
same group of individuals for 30 or more days. Of the revenues generated by the
tax authorized by this subsection, one-half of the revenues generated from each
night of occupancy of an overnight guest room shall be deposited into the
Historic Triangle Marketing Fund, created pursuant to subsection F of &#xA7;
58.1-603.2, and one-half of the revenues shall be retained by the locality in
which the tax is imposed.

(For effective date, see Acts 2018, c. 850) 1. The Counties of James City and
York may impose an additional transient occupancy tax for the use or possession
of any overnight guest room in an amount not to exceed $2 per room per night.
The revenues collected from the additional tax shall be designated and expended
solely for advertising the Historic Triangle area, which includes all of the
City of Williamsburg and the Counties of James City and York, as an overnight
tourism destination by the members of the Williamsburg Area Destination
Marketing Committee of the Greater Williamsburg Chamber of Commerce. The tax
imposed by this subsection shall not apply to travel campground sites or to
rooms or spaces rented and continuously occupied by the same individual or same
group of individuals for 30 or more days.

   1. The Counties of James City and York may impose an additional transient
   occupancy tax for the use or possession of any overnight guest room in an
   amount not to exceed $2 per room per night. The revenues collected from the
   additional tax shall be designated and expended solely for advertising the
   Historic Triangle area, which includes all of the City of Williamsburg and the
   Counties of James City and York, as an overnight tourism destination by the
   members of the Williamsburg Area Destination Marketing Committee of the
   Greater Williamsburg Chamber of Commerce. The tax imposed by this subsection
   shall not apply to travel campground sites or to rooms or spaces rented and
   continuously occupied by the same individual or same group of individuals for
   30 or more days.

   2. The Williamsburg Area Destination Marketing Committee shall consist of the
   members as provided herein. The governing bodies of the City of Williamsburg,
   the County of James City, and the County of York shall each designate one of
   their members to serve as members of the Williamsburg Area Destination
   Marketing Committee. These three members of the Committee shall have two votes
   apiece. In no case shall a person who is a member of the Committee by virtue
   of the designation of a local governing body be eligible to be selected a
   member of the Committee pursuant to subdivision a.
   				a. Further, one member of the Committee shall be selected by the Board of
   Directors of the Williamsburg Hotel and Motel Association; one member of the
   Committee shall be from The Colonial Williamsburg Foundation and shall be
   selected by the Foundation; one member of the Committee shall be an employee
   of Busch Gardens Europe/Water Country USA and shall be selected by Busch
   Gardens Europe/Water Country USA; one member of the Committee shall be from
   the Jamestown-Yorktown Foundation and shall be selected by the Foundation; one
   member of the Committee shall be selected by the Executive Committee of the
   Greater Williamsburg Chamber of Commerce; and one member of the Committee
   shall be the President and Chief Executive Officer of the Virginia Tourism
   Authority who shall serve ex officio. Each of these six members of the
   Committee shall have one vote apiece. The President of the Greater
   Williamsburg Chamber of Commerce shall serve ex officio with nonvoting
   privileges unless chosen by the Executive Committee of the Greater
   Williamsburg Chamber of Commerce to serve as its voting representative. The
   Executive Director of the Williamsburg Hotel and Motel Association shall serve
   ex officio with nonvoting privileges unless chosen by the Board of Directors
   of the Williamsburg Hotel and Motel Association to serve as its voting
   representative.
   				In no case shall more than one person of the same local government,
   including the governing body of the locality, serve as a member of the
   Committee at the same time.
   				If at any time a person who has been selected to the Committee by other
   than a local governing body becomes or is (a) a member of the local governing
   body of the City of Williamsburg, the County of James City, or the County of
   York, or (b) an employee of one of such local governments, the person shall be
   ineligible to serve as a member of the Committee while a member of the local
   governing body or an employee of one of such local governments. In such case,
   the body that selected the person to serve as a member of the Commission shall
   promptly select another person to serve as a member of the Committee.

   3. The Williamsburg Area Destination Marketing Committee shall maintain all
   authorities granted by this section. The Greater Williamsburg Chamber of
   Commerce shall serve as the fiscal agent for the Williamsburg Area Destination
   Marketing Committee with specific responsibilities to be defined in a contract
   between such two entities. The contract shall include provisions to reimburse
   the Greater Williamsburg Chamber of Commerce for annual audits and any other
   agreed-upon expenditures. The Williamsburg Area Destination Marketing
   Committee shall also contract with the Greater Williamsburg Chamber of
   Commerce to provide administrative support services as the entities shall
   mutually agree.

   4. The provisions in subdivision 2 relating to the composition and voting
   powers of the Williamsburg Area Destination Marketing Committee shall be a
   condition of the authority to impose the tax provided herein.
   				For purposes of this subsection, &#8220;advertising the Historic Triangle
   area&#8221; as an overnight tourism destination means advertising that is
   intended to attract visitors from a sufficient distance so as to require an
   overnight stay of at least one night.

D. Bedford County may impose an additional transient occupancy tax not to exceed
two percent of the total price paid by the customer for the use or possession of
any room or space occupied in a retail sale. The tax imposed hereunder shall not
apply to rooms or spaces rented and continuously occupied by the same individual
or same group of individuals for 30 or more days.
			The revenues collected from the additional tax shall be designated and spent
solely for tourism and travel; marketing of tourism; or initiatives that, as
determined after consultation with local tourism industry organizations,
including representatives of lodging properties located in the county, attract
travelers to the locality, increase occupancy at lodging properties, and
generate tourism revenues in the locality.

E. Botetourt County may impose an additional transient occupancy tax not to
exceed two percent of the total price paid by the customer for the use or
possession of any room or space occupied in a retail sale. The tax imposed
hereunder shall not apply to rooms or spaces rented and continuously occupied by
the same individual or same group of individuals for 30 or more days.
			The revenue generated and collected from the two percent tax rate increase
shall be designated and expended solely for advertising the Roanoke metropolitan
area as an overnight tourist destination by members of the Roanoke Valley
Convention and Visitors Bureau. For purposes of this subsection,
&#8220;advertising the Roanoke metropolitan area as an overnight tourism
destination&#8221; means advertising that is intended to attract visitors from a
sufficient distance so as to require an overnight stay.

F. The county tax limitations imposed pursuant to &#xA7; 58.1-3711 shall apply
to any tax levied under this section, mutatis mutandis.

G. The authority to impose a tax pursuant to this section shall be in addition
to the authority provided by the provisions of &#xA7; 58.1-3819.

HISTORY: 1996, c. 712; 1998, cc. 74, 444; 2002, cc. 173, 259; 2004, cc. 50, 610,
828; 2006, c. 377; 2008, c. 839; 2011, c. 677; 2016, cc. 52, 56, 305; 2018, c.
850; 2020, cc. 1214, 1263; 2021, Sp. Sess. I, c. 383; 2022, c. 652.