                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-3818.8)

As used in this article, unless the context requires a different meaning:
		&#8220;Accommodations&#8221; means any room or space for which tax is imposed
on the retail sale of the same pursuant to this article.
		&#8220;Accommodations fee&#8221; means the same as such term is defined in §
58.1-602.
		&#8220;Accommodations intermediary&#8221; means the same as such term is
defined in § 58.1-602.
		&#8220;Accommodations provider&#8221; means the same as such term is defined
in § 58.1-602.
		&#8220;Affiliate&#8221; means the same as such term is defined in §
58.1-439.18.
		&#8220;Discount room charge&#8221; means the same as such term is defined in
§ 58.1-602.
		&#8220;Retail sale&#8221; means a sale to any person for any purpose other
than for resale.
		&#8220;Room charge&#8221; means the same as such term is defined in §
58.1-602.

HISTORY: 2021, Sp. Sess. I, c. 383.