<Text of section effective May 1, 2021 until the contingent expiration in the identical
tenth enactments of Acts 2020, cc. 1230 and 1275 takes effect. See, also, text of sections 58.1-1744 effective until May 1, 2021 and after the contingent expiration in the identical
tenth enactments of Acts 2020, cc. 1230 and 1275 takes effect.>
In addition to all other fees and taxes imposed under law, there is hereby imposed
an additional transient occupancy tax at the rate of three percent of the amount of
the charge for the occupancy of any room or space occupied in any county or city that
is (i) a member of the Northern Virginia Transportation Authority and (ii) that is
not described in § 58.1-1743.
The tax imposed under this section 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.
The tax imposed under this section shall be administered by the locality in which
the room or space is located in the same manner as it administers the tax authorized
by § 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein provided. The revenue generated and collected from the tax shall be deposited by the local
treasurer. Two-thirds of the revenue collected pursuant to this section may be used only for
public transportation purposes and the remaining revenue may be used for any transportation
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