                                 CODE OF VIRGINIA

TRANSIENT OCCUPANCY TAX; ROANOKE COUNTY (§ 58.1-3819.1)

1. Notwithstanding any other provision of law, general or special, and in lieu
of any authority to impose a transient occupancy tax in any other provision of
law, general or special, Roanoke County may impose a total transient occupancy
tax not to exceed seven percent of the total price paid by the customer for the
use or possession of any room, space, or overnight guest room occupied in a
retail sale. The tax imposed hereunder shall not apply to rooms or spaces rented
and continuously occupied by the same individual or same group of individuals
for 30 or more days.

2. The revenue generated and collected from the two percent tax rate increase
shall be designated and expended solely for advertising the Roanoke metropolitan
area as an overnight tourist destination by members of the Roanoke Valley
Convention and Visitors Bureau. For purposes of this subsection,
&#8220;advertising the Roanoke metropolitan area as an overnight tourism
destination&#8221; means advertising that is intended to attract visitors from a
sufficient distance so as to require an overnight stay.

HISTORY: 2012, c. 340; 2021, Sp. Sess. I, c. 383.