                                 CODE OF VIRGINIA

PUBLICATION OF LOCAL TRANSIENT OCCUPANCY TAXES (§ 58.1-210.1)

The Department shall annually publish on its website the current rate of the
transient occupancy tax imposed in each locality. Every tax-assessing officer of
a county, city, or town shall send to the Department, in a manner prescribed by
the Department, the information as to his county, city, or town necessary to
enable the Department to publish such information. Such information shall be so
furnished by such tax-assessing officers as soon as it is available after
request by the Department or with at least 30 days&#8217; notice prior to the
effective date of any change in such rate. Any change in the rate of any local
transient occupancy tax shall become effective no earlier than the first day of
the calendar quarter following the calendar quarter in which the change in such
rate is enacted. Failure to provide notice pursuant to this section shall
require the county, city, or town to apply the preceding effective tax rate
until 30 days after notification of such change is provided to the Department.
If any such tax-assessing officer fails, without good cause, to furnish the same
to the Department on demand, he is guilty of nonfeasance in office.

HISTORY: 2023, c. 410.