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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 |
| SECTION 58.1-3819. (Effective May 1, 2021) Transient occupancy tax |
| SECTION 58.1-3819.1. Transient occupancy tax; Roanoke County |
| SECTION 58.1-3820. (Repealed effective May 1, 2021) Arlington County transient occupancy tax |
| SECTION 58.1-3821. (Repealed effective May 1, 2021) Transient occupancy tax on certain rentals |
| SECTION 58.1-3822. Repealed |
| SECTION 58.1-3823. (Effective May 1, 2021) Additional transient occupancy tax for certain counties |
| SECTION 58.1-3824. Additional transient occupancy tax in Fairfax County |
| SECTION 58.1-3824.1. Transient occupancy tax; Fairfax County limitations |
| SECTION 58.1-3825. Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista |
| SECTION 58.1-3825.1. Repealed |
| SECTION 58.1-3825.2. Additional transient occupancy tax in Bath County |
| SECTION 58.1-3825.2.1. Additional transient occupancy tax for historic lodging properties |
| SECTION 58.1-3825.3. (Effective May 1, 2021) Additional transient occupancy tax in Arlington County |
| SECTION 58.1-3825.4. Additional transient occupancy tax in Prince George County |
| SECTION 58.1-3826. Scope of transient occupancy tax |