58.1-3819 - Transient occupancy tax.
§ 58.1-3819. Transient occupancy tax.
A. Any county, by duly adopted ordinance, may levy a transient occupancy taxon hotels, motels, boarding houses, travel campgrounds, and other facilitiesoffering guest rooms rented out for continuous occupancy for fewer than 30consecutive days. Such tax shall be in such amount and on such terms as thegoverning body may, by ordinance, prescribe. Such tax shall not exceed twopercent of the amount of charge for the occupancy of any room or spaceoccupied; however, York County, Albemarle County, Nelson County, MecklenburgCounty, Gloucester County, Spotsylvania County, Stafford County, LoudounCounty, Bedford County, Cumberland County, Floyd County, King George County,Wise County, Botetourt County, Prince Edward County, Rockbridge County,Caroline County, Dinwiddie County, Page County, Wythe County, James CityCounty, Franklin County, Tazewell County, Augusta County, Prince WilliamCounty, Craig County, Prince George County, Patrick County, Pulaski County,Halifax County, Montgomery County, Carroll County, Northampton County,Amherst County, Giles County, Smyth County, Greene County, and AlleghanyCounty may levy a transient occupancy tax not to exceed five percent, and anyexcess over two percent shall be designated and spent solely for tourism andtravel, marketing of tourism or initiatives that, as determined afterconsultation with the local tourism industry organizations, includingrepresentatives of lodging properties located in the county, attracttravelers to the locality, increase occupancy at lodging properties, andgenerate tourism revenues in the locality. If any locality has enacted anadditional transient occupancy tax pursuant to subsection C of § 58.1-3823,then the governing body of the locality shall be deemed to have complied withthe requirement that it consult with local tourism industry organizations,including lodging properties. If there are no local tourism industryorganizations in the locality, the governing body shall hold a public hearingprior to making any determination relating to how to attract travelers to thelocality and generate tourism revenues in the locality.
B. The tax imposed hereunder shall not apply to rooms or spaces rented andcontinuously occupied by the same individual or same group of individuals for30 or more days in hotels, motels, boarding houses, travel campgrounds, andother facilities offering guest rooms. In addition, that portion of any taximposed hereunder in excess of two percent shall not apply to travelcampgrounds in Stafford County.
C. Nothing herein contained shall affect any authority heretofore granted toany county, city or town to levy such a transient occupancy tax. The countytax limitations imposed pursuant to § 58.1-3711 shall apply to any tax leviedunder this section, mutatis mutandis.
D. Any county, city or town which requires local hotel and motel businesses,or any class thereof, to collect, account for and remit to such locality alocal tax imposed on the consumer, may allow such businesses a commission forsuch service in the form of a deduction from the tax remitted. Suchcommission shall be provided for by ordinance, which shall set the ratethereof, no less than three percent, not to exceed five percent of the amountof tax due and accounted for. No commission shall be allowed if the amountdue was delinquent.
E. All transient occupancy tax collections shall be deemed to be held intrust for the county, city or town imposing the tax.
(Code 1950, § 76.1; 1970, c. 443; 1971, Ex. Sess., c. 214; 1973, c. 433;1974, c. 614; 1983, c. 313; 1984, c. 675; 1985, c. 556; 1992, cc. 263, 834;1996, c. 833; 1997, cc. 757, 764; 1998, cc. 729, 733; 1999, cc. 233, 234,241, 253, 260; 2000, c. 470; 2001, cc. 571, 585; 2003, c. 939; 2004, cc. 7,610; 2005, cc. 76, 915; 2006, cc. 67, 376; 2007, cc. 86, 596, 767; 2008, c.230; 2009, cc. 13, 31, 116, 497, 513, 524; 2010, c. 505.)