                                 CODE OF VIRGINIA

SCOPE OF TRANSIENT OCCUPANCY TAX (§ 58.1-3843)

A. As used in this section:
			&#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
&#xA7; 58.1-602.
			&#8220;Accommodations intermediary&#8221; means the same as such term is
defined in &#xA7; 58.1-602.
			&#8220;Accommodations provider&#8221; means the same as such term is defined
in &#xA7; 58.1-602.
			&#8220;Affiliate&#8221; means the same as such term is defined in &#xA7;
58.1-439.18.
			&#8220;Discount room charge&#8221; means the same as such term is defined in
&#xA7; 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 &#xA7;
58.1-602.

B. Notwithstanding any other provision of law, general or special, the tax
imposed on transient room rentals pursuant to the authority of this article
shall be imposed only for the use or possession of any room or space that is
suitable or intended for occupancy by transients for dwelling, lodging, or
sleeping purposes.

C. The scope of the transient occupancy tax imposed pursuant to this article
shall be consistent with the scope of the transient occupancy tax imposed under
Article 6 (&#xA7; 58.1-3818.8 et seq.).

HISTORY: 2006, c. 216; 2021, Sp. Sess. I, c. 383.