{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3825.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3825.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3825.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3825.3.html"}],"law_id":372042,"edition_id":2,"section_id":372042,"structure_id":52951,"section_number":"58.1-3825.3","catch_line":"Additional transient occupancy tax in Arlington County","history":"2016, cc. 316, 365; 2018, c. 611; 2020, cc. 61, 238, 1214, 1263; 2021, Sp. Sess. I, c. 383.","full_text":"In addition to the transient occupancy tax authorized by \u00a7 58.1-3819, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.\n\n","order_by":null,"text":{"0":{"id":1387082,"text":"In addition to the transient occupancy tax authorized by \u00a7 58.1-3819, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52951,"edition_id":2,"name":"Transient Occupancy Tax","identifier":"6","label":"article","depth":4,"order_by":2,"parent_id":52944,"metadata":{"child_laws":16,"child_structures":0},"date_created":"2026-08-02 03:08:34","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485541,"object_type":"structure","relational_id":52951,"identifier":"6","token":"58.1\/III\/38\/6","url":"\/58.1\/III\/38\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372029,"structure_id":52951,"section_number":"58.1-3818.8","catch_line":"Definitions","url":"\/58.1-3818.8\/","token":"58.1\/III\/38\/6\/58.1-3818.8","metadata":false},{"id":372032,"structure_id":52951,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","url":"\/58.1-3819\/","token":"58.1\/III\/38\/6\/58.1-3819","metadata":false},{"id":372031,"structure_id":52951,"section_number":"58.1-3819.1","catch_line":"Transient occupancy tax; 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This law was first created in 2016. The record of its establishment is cataloged in chapters 316<\/a> and 365<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2018, chapter 611<\/a>; in 2020, chapters 61<\/a>, 238<\/a>, 1214<\/a>, and 1263<\/a>.<\/p>","references":[{"id":372043,"section_number":"58.1-3825.4","catch_line":"Additional transient occupancy tax in Prince George County","order_by":null,"url":"\/58.1-3825.4\/"}],"refers_to":[{"id":372032,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","order_by":null,"url":"\/58.1-3819\/"}],"permalink":{"id":1485591,"object_type":"law","relational_id":372042,"identifier":"58.1-3825.3","token":"58.1\/III\/38\/6\/58.1-3825.3","url":"\/58.1-3825.3\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3825.3\/","token":"58.1\/III\/38\/6\/58.1-3825.3","dublin_core":{"Title":"Additional transient occupancy tax in Arlington County","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3825.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the transient occupancy tax authorized by \u00a7 58.1-3819<\/a>, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percent of the total price paid by the customer for the use or possession<\/span> of any room or space occupied in a retail sale<\/span>. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL TRANSIENT OCCUPANCY TAX IN ARLINGTON COUNTY (\u00a7 58.1-3825.3)\n\nIn addition to the transient occupancy tax authorized by \u00a7 58.1-3819, Arlington\nCounty may impose an additional transient occupancy tax not to exceed one-fourth\nof one percent of the total price paid by the customer for the use or possession\nof any room or space occupied in a retail sale. The revenues collected from the\nadditional tax shall be designated and spent for the purpose of promoting\ntourism and business travel in the county.\n\nHISTORY: 2016, cc. 316, 365; 2018, c. 611; 2020, cc. 61, 238, 1214, 1263; 2021,\nSp. Sess. I, c. 383.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}