Transient Occupancy Tax

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This is Article 6 of the Code of Virginia, titled “Transient Occupancy Tax.” It is part of Chapter 38 “Miscellaneous Taxes”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 16 sections.

§ 58.1-3818.8	Definitions
§ 58.1-3819	Transient occupancy tax
§ 58.1-3819.1	Transient occupancy tax; Roanoke County
§ 58.1-3820	Repealed
§ 58.1-3822	Repealed
§ 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	Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
§ 58.1-3825.1	Repealed
§ 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	Scope of transient occupancy tax
§ 58.1-3827	Administration of transient occupancy tax