Code of Virginia - Title 58.1 Taxation - Section 58.1-3843 Scope of transient occupancy tax.

§ 58.1-3843. Scope of transient occupancy tax.

Notwithstanding any other provision of law, general or special, the tax imposed on transient room rentals 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.

(2006, c. 216.)

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Last modified: April 3, 2009