As used in this article, unless the context requires a different meaning:
"Accommodations" means any room or space for which tax is imposed on the retail sale of the same pursuant to this article.
"Accommodations fee" means the same as such term is defined in § 58.1-602.
"Accommodations intermediary" means the same as such term is defined in § 58.1-602.
"Accommodations provider" means the same as such term is defined in § 58.1-602.
"Affiliate" means the same as such term is defined in § 58.1-439.18.
"Discount room charge" means the same as such term is defined in § 58.1-602.
"Retail sale" means a sale to any person for any purpose other than for resale.
"Room charge" means the same as such term is defined in § 58.1-602.
2021, Sp. Sess. I, c. 383.
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