                                 CODE OF VIRGINIA

(FOR EXPIRATION DATE, SEE ACTS 2020, CC. 1230 AND 1275, AND CC. 1241 AND 1281)
TRANSPORTATION DISTRICT TRANSIENT OCCUPANCY TAX (§ 58.1-1743)

A. In addition to all other fees and taxes imposed under law, there is hereby
imposed an additional transient occupancy tax at the rate of three percent of
the amount of the charge for the occupancy of any room or space occupied in any
county or city located in a transportation district established pursuant to
Chapter 19 (&#xA7; 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018,
meets the criteria established in &#xA7; 33.2-1936.

B. In addition to all other fees and taxes imposed under law, there is hereby
imposed an additional transient occupancy tax at the rate of one percent of the
amount of the charge for the occupancy of any room or space occupied in any
county or city located in a transportation district in Hampton Roads created
pursuant to &#xA7; 33.2-1903.

C. The tax imposed under this section shall be imposed only for the occupancy of
any room or space that is suitable or intended for occupancy by transients for
dwelling, lodging, or sleeping purposes.

D. The tax imposed under this section shall be administered by the locality in
which the room or space is located in the same manner as it administers the tax
authorized by &#xA7; 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein
provided. The revenue generated and collected from the tax shall be deposited by
the local treasurer into the state treasury pursuant to &#xA7; 2.2-806 and
transferred by the Comptroller into special funds established by law. In the
case of the Northern Virginia Transportation District, the revenue generated and
collected therein shall be deposited into the fund established in &#xA7;
33.2-3401. In the case of a transportation district in Hampton Roads created
pursuant to &#xA7; 33.2-1903, the revenue generated and collected therein shall
be deposited into the fund established in &#xA7; 33.2-2600.1. For additional
transportation districts that may become subject to this section, funds shall be
established by appropriate legislation.

HISTORY: 2018, cc. 854, 856; 2020, cc. 1230, 1241, 1275, 1281.