                                 CODE OF VIRGINIA

COMBINED TRANSIENT OCCUPANCY AND FOOD AND BEVERAGE TAX (§ 58.1-3842)

A. Rappahannock County and Madison County, by duly adopted ordinance, are hereby
authorized to levy a tax for the use or possession of any room or space occupied
in a bed and breakfast establishment on which the county is authorized to levy a
transient occupancy tax under &#xA7; 58.1-3819 and on food and beverages sold
for human consumption within such establishment on which the county is
authorized to levy a food and beverage tax under &#xA7; 58.1-3833, when the
charges for the use or possession of the room or space and for the sale of food
and beverages are assessed in the aggregate and not separately stated. The
combined tax rate shall not exceed the sum of the rates authorized and enacted
by ordinance pursuant to the provisions of &#xA7;&#xA7; 58.1-3819 and 58.1-3833,
and such rate shall be imposed on the price paid by the customer for the use or
possession of the room or space occupied and for the food and beverages. Such
tax shall be in such amount and on such terms as the governing body may, by
ordinance, prescribe. The tax shall be in addition to the sales tax currently
imposed by the county pursuant to the authority of Chapter 6 (&#xA7; 58.1-600 et
seq.). Collection of such tax shall be in a manner prescribed by the governing
body. All taxes collected under the authority of this article shall be deemed to
be held in trust for the county imposing the tax.

B. If a bed and breakfast establishment separately states charges for the use or
possession of the room or space occupied and for the sale of food and beverages,
a transient occupancy tax levied under &#xA7; 58.1-3819 and a food and beverage
tax levied under &#xA7; 58.1-3833 shall apply to such separately stated charges,
as applicable.

C. Any tax imposed pursuant to this article shall not apply within the limits of
any town located in such county, where such town now, or hereafter, imposes a
town meals tax or a town transient occupancy tax on the same subject. If the
governing body of any town within a county, however, provides that a county tax
authorized by this article shall apply within the limits of such town, then such
tax may be imposed within such towns.

D. Nothing herein contained shall affect any authority heretofore granted to any
county to levy a food and beverage tax or a transient occupancy tax.

HISTORY: 1999, c. 617; 2004, c. 610; 2011, c. 192; 2021, Sp. Sess. I, cc. 62,
383.