Any county, city or town authorized to levy and collect consumer utility taxes as provided in § 58.1-3814 may levy such taxes upon and collect them from the occupant or lessee of any premises, title to which is held by (i) a person whose property is tax exempt under Chapter 36 (§ 58.1-3600 et seq.) of this title, or (ii) by a person who is exempt from license taxation by virtue of § 58.1-2508. Such taxes shall be applied to the utility services purchased by such person and furnished at such premises for the use and benefit of such occupant or lessee. Such taxes may be fixed at a specific amount per rental unit or other base or measured in some other manner as the county, city or town levying such taxes may prescribe. This section shall not be construed to empower any county, city or town to impose such taxes upon (i) the Commonwealth or any of its political subdivisions or agencies of either, or (ii) the federal government or any of its agencies, or (iii) any person who by law is exempt therefrom.
Code 1950, § 58-851.4; 1964, c. 530; 1984, c. 675; 2006, c. 780.
Structure Code of Virginia
Chapter 38 - Miscellaneous Taxes
§ 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction
§ 58.1-3802. Interpretation of article
§ 58.1-3803. Collection of tax; compensation for clerk
§ 58.1-3806. Collection of tax; compensation for clerk
§ 58.1-3808. Interpretation of article
§ 58.1-3814. Water or heat, light and power companies
§ 58.1-3814.1. Consumer utility tax on churches
§ 58.1-3815. Consumer taxes upon lessees of certain property
§ 58.1-3816.1. Discount for collection of taxes
§ 58.1-3816.2. Exemptions from consumer utility taxes
§ 58.1-3817. Classification of events to which admission is charged
§ 58.1-3818. Admissions tax in counties
§ 58.1-3819. Transient occupancy tax
§ 58.1-3819.1. Transient occupancy tax; Roanoke County
§ 58.1-3823. Additional transient occupancy tax for certain counties
§ 58.1-3824. Additional transient occupancy tax in Fairfax County
§ 58.1-3824.1. Transient occupancy tax; Fairfax County limitations
§ 58.1-3825.2. Additional transient occupancy tax in Bath County
§ 58.1-3825.2:1. Additional transient occupancy tax for historic lodging properties
§ 58.1-3825.3. Additional transient occupancy tax in Arlington County
§ 58.1-3825.4. Additional transient occupancy tax in Prince George County
§ 58.1-3826. (Effective until October 1, 2022) Scope of transient occupancy tax
§ 58.1-3826. (Effective October 1, 2022) Scope of transient occupancy tax
§ 58.1-3830. Local cigarette taxes authorized; use of dual die or stamp to evidence payment
§ 58.1-3832. Local ordinances to administer and enforce local taxes on sale or use of cigarettes
§ 58.1-3832.1. Regional cigarette tax boards
§ 58.1-3833. County food and beverage tax
§ 58.1-3834. Apportionment of food and beverage or meals tax
§ 58.1-3840. Certain excise taxes permitted
§ 58.1-3841. Situs for taxation of the sale of food and beverages
§ 58.1-3842. Combined transient occupancy and food and beverage tax
§ 58.1-3843. Scope of transient occupancy tax
§ 58.1-3850. Creation of local technology zones
§ 58.1-3851. Creation of local tourism zones
§ 58.1-3851.1. Entitlement to tax revenues from tourism project
§ 58.1-3851.2. Entitlement to tax revenues from tourism project of regional significance
§ 58.1-3851.3. Entitlement to tax revenues from a major tourism project
§ 58.1-3852. Incentives for green roofing