                                 CODE OF VIRGINIA

SCOPE OF TRANSIENT OCCUPANCY TAX (§ 58.1-3826)

A. The transient occupancy tax imposed 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.

B. For any retail sale of accommodations not facilitated by an accommodations
intermediary, the accommodations provider shall collect the tax imposed pursuant
to this article, computed on the total price paid for the use or possession of
the accommodations, and shall remit the same to the locality and shall be liable
for the same.

C. For any retail sale of accommodations facilitated by an accommodations
intermediary, the accommodations intermediary shall be deemed under this article
as a facility making a retail sale of an accommodation. The accommodations
intermediary shall collect the tax imposed pursuant to this article, computed on
the room charge, and shall remit the same to the locality and shall be liable
for the same.

D. For any transaction for the retail sale of accommodations involving two or
more parties that meet the definition of accommodations intermediary, nothing in
this section shall prohibit such parties from making an agreement regarding
which party shall be responsible for collecting and remitting the tax, so long
as the party so responsible is registered with the locality for purposes of
remitting the tax. In such event, the party that agrees to collect and remit the
tax shall be the sole party liable for the tax, and the other parties to such
agreement shall not be liable for such tax.

E. In any retail sale of any accommodations in which an accommodations
intermediary does not facilitate the sale of the accommodations, the
accommodations provider shall separately state the amount of the tax in the
bill, invoice, or similar documentation and shall add the tax to the total price
paid for the use or possession of the accommodations. In any retail sale of any
accommodations in which an accommodations intermediary facilitates the sale of
the accommodation, the accommodations intermediary shall separately state the
amount of the tax on the bill, invoice, or similar documentation and shall add
the tax to the room charge; thereafter, such tax shall be a debt from the
customer to the accommodations intermediary, recoverable at law in the same
manner as other debts.

F. An accommodations intermediary shall submit to a locality the property
addresses and gross receipts for all accommodations facilitated by the
accommodations intermediary in such locality. Such information shall be
submitted monthly.

HISTORY: 2005, c. 20; 2021, Sp. Sess. I, c. 383; 2022, cc. 7, 640; 2025, cc.
458, 473.