                                 CODE OF VIRGINIA

FEE FOR DIGITAL MEDIA PURCHASE OR RENTAL (§ 58.1-1731)

There is hereby imposed a fee equal to 10 percent of the price of all in-room
purchases or rentals of digital media in hotels, motels, bed and breakfast
establishments, inns, and other facilities offering guest rooms rented out for
continuous occupancy for fewer than 90 consecutive days. As used in this
section, &#8220;digital media&#8221; means any audio-visual work received
through the in-room television for a separate charge, including, but not limited
to, any motion picture, television or audio programming, or game, regardless if
it is transmitted in an analog or digital format. &#8220;Digital media&#8221;
shall not include Internet access or telephone service.

HISTORY: 2009, c. 531.