                                 CODE OF VIRGINIA

ADDITIONAL TRANSIENT OCCUPANCY TAX IN PRINCE GEORGE COUNTY (§ 58.1-3825.4)

A. In addition to such transient occupancy taxes as are authorized by
&#xA7;&#xA7; 58.1-3819 through 58.1-3825.3, Prince George County may impose an
additional transient occupancy tax not to exceed two percent of the amount of
the charge for the occupancy of any room or space occupied. 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.

B. The governing body of Prince George County shall appropriate the revenue
generated and collected from the additional tax solely for the purposes of
promoting tourism, including marketing generally and marketing Prince George
County as an overnight tourist destination, programs, staff, events, and capital
projects. For purposes of this section, &#8220;marketing Prince George County as
an overnight tourist destination&#8221; means advertising that is intended to
attract visitors from a sufficient distance so as to require an overnight stay.

HISTORY: 2020, c. 787.