Code of Virginia - Title 58.1 Taxation - Section 58.1-3826 Scope of transient occupancy tax.

§ 58.1-3826. Scope of transient occupancy tax.

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.)

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Last modified: April 3, 2009