Code of Virginia

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Chapter 38.
Miscellaneous Taxes
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  • Article 6.
    Transient Occupancy Tax
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  • § 58.1-3818.8
    (Effective September 1, 2021) Definitions
    § 58.1-3819
    (Effective September 1, 2021) Transient occupancy tax
    § 58.1-3819.1
    (Effective September 1, 2021) Transient occupancy tax; Roanoke County
    § 58.1-3820
    Repealed
    § 58.1-3822
    Repealed
    § 58.1-3823
    Additional transient occupancy tax for certain counties
    § 58.1-3824.1
    Transient occupancy tax; Fairfax County limitations
    § 58.1-3824
    (Effective September 1, 2021) Additional transient occupancy tax in Fairfax County
    § 58.1-3825.1
    Repealed
    § 58.1-3825
    (Effective September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
    § 58.1-3825.2:1
    Additional transient occupancy tax for historic lodging properties
    § 58.1-3825.2
    (Effective September 1, 2021) Additional transient occupancy tax in Bath County
    § 58.1-3825.3
    (Effective September 1, 2021) Additional transient occupancy tax in Arlington County
    § 58.1-3825.4
    Additional transient occupancy tax in Prince George County
    § 58.1-3826
    (Effective until October 1, 2022) Scope of transient occupancy tax
    § 58.1-3826
    (Effective October 1, 2022) Scope of transient occupancy tax
  • Article 8.
    Other Permissible Taxes
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  • § 58.1-3840
    Certain excise taxes permitted
    § 58.1-3841
    Situs for taxation of the sale of food and beverages
    § 58.1-3842
    (Effective September 1, 2021) Combined transient occupancy and food and beverage tax
    § 58.1-3843
    (Effective September 1, 2021) Scope of transient occupancy tax
  • Article 12.
    Local Defense Production Zone
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  • § 58.1-3853
    Creation of local defense production zones