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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 38. Miscellaneous Taxes |
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ARTICLE 6. Transient Occupancy Tax |
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SECTION 58.1-3826. Scope of transient occupancy tax |
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The transient occupancy tax imposed pursuant to the authority of this article shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes. 2005, c. 20 . |