                                 CODE OF VIRGINIA

ADDITIONAL TRANSIENT OCCUPANCY TAX IN BATH COUNTY (§ 58.1-3825.2)

A. In addition to such transient occupancy tax as is authorized by &#xA7;
58.1-3819, Bath County may impose an additional transient occupancy tax not to
exceed two percent of the total price paid by the customer for the use or
possession of any room or space occupied in a retail sale.

B. The revenues collected from the additional tax shall be designated and spent
as follows:

   1. One-half of such revenue shall be designated and spent solely for tourism
   and travel, marketing of tourism, or initiatives that, as determined after
   consultation with the local tourism industry organizations, attract travelers
   to the locality and generate tourism revenues in the locality. If there are no
   local tourism industry organizations in the locality, the governing body shall
   hold a public hearing prior to making any determination relating to how to
   attract travelers to the locality and generate tourism revenues in the
   locality.

   2. One-half of such revenue shall be designated and spent solely for the
   design, operation, construction, improvement, acquisition, and debt service
   for such expenses on debt incurred after June 30, 2009, of tourism facilities,
   historic sites, beautification projects, promotion of the arts, regional
   tourism marketing efforts, capital costs related to travel and transportation
   including air service, public parks and recreation, and information centers
   that attract travelers to the locality and generate tourism revenues in the
   locality.

C. 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 in hotels, motels, boarding houses, travel campgrounds, and other
facilities offering guest rooms.

D. If Bath County requires local hotel and motel businesses, or any class
thereof, to collect, account for, and remit the tax imposed pursuant to this
section, the County may allow such businesses a commission for such service in
the form of a deduction from the tax remitted. Such commission shall be provided
for by ordinance, which shall set the rate thereof, no less than three percent
and not to exceed five percent of the amount of tax due and accounted for. No
commission shall be allowed if the amount due is delinquent.

E. All tax collections pursuant to this section shall be deemed to be held in
trust for Bath County.

HISTORY: 2009, c. 16; 2021, Sp. Sess. I, c. 383.