reglab/housing_qa huggingface dataset:
VA Code § 58.1-3816.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3816.1. Discount for collection of taxes

Any county, city or town which requires local businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, not to exceed five percent of the amount of tax due and accounted for. No deduction shall be allowed if the amount due was delinquent.Code 1950, § 58-851.5:1; 1984, c. 168.
VA Code § 58.1-3816.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3816.2. Exemptions from consumer utility taxes

The governing body of any county, city or town may exempt utilities consumed on all property that has been designated or classified as exempt from property taxes pursuant to Article X, Section 6 (a) (2) or Article X, Section 6 (a) (6) of the Constitution of Virginia, from the consumer utility taxes that may be imposed under this article.2001, c. 302; 2004, cc. 8, 159; 2006, c. 780.
VA Code § 58.1-3817 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3817. Classification of events to which admission is charged

In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation:1. Admissions charged for attendance at any event, the gross receipts of which go wholly to charitable purpose or purposes.2. Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations.3. Admissions charged for entry into museums, botanical or similar gardens, and zoos.4. Admissions charged to participants in order to participate in sporting events.5. Admissions charged for entry into major league baseball games and events at any major league baseball stadium which has seating for at least 40,000 persons.6. All other admissions.Code 1950, § 58-404.1; 1950, p. 635; 1971, Ex. Sess., c. 1; 1984, c. 675; 1989, c. 291; 1997, c. 287.
VA Code § 58.1-3818 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3818. Admissions tax in counties

A. Any county, except as provided in subsection C, is hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. Notwithstanding any other provisions of law, the governing bodies of such counties shall prescribe by ordinance the terms, conditions, and amount of such tax and may classify between events conducted for charitable purposes and events conducted for noncharitable purposes.B. Notwithstanding the provisions of subsection A, localities may, by ordinance, elect not to levy an admissions tax on admission to an event, provided that the purpose of the event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from sales and use tax pursuant to § 58.1-609.11.C. No tax under this section shall be authorized in any county in which a state sales and use tax, in addition to the taxes authorized pursuant to §§ 58.1-603 and 58.1-604, is imposed at a rate of at least one percent, a portion of which is dedicated to the promotion of tourism.Code 1950, § 58-404.2; 1971, c. 212; 1977, c. 573; 1978, c. 432; 1984, c. 675; 1995, c. 201; 1998, cc. 150, 532; 1999, c. 986; 2001, c. 485; 2003, cc. 757, 758; 2005, c. 106; 2007, c. 813; 2020, cc. 1214, 1263.
VA Code § 58.1-3818.02 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3818.02.

Expired.
VA Code § 58.1-3818.8 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3818.8. (Effective September 1, 2021) Definitions

As used in this article, unless the context requires a different meaning:"Accommodations" means any room or space for which tax is imposed on the retail sale of the same pursuant to this article."Accommodations fee" means the same as such term is defined in § 58.1-602."Accommodations intermediary" means the same as such term is defined in § 58.1-602."Accommodations provider" means the same as such term is defined in § 58.1-602."Affiliate" means the same as such term is defined in § 58.1-439.18."Discount room charge" means the same as such term is defined in § 58.1-602."Retail sale" means a sale to any person for any purpose other than for resale."Room charge" means the same as such term is defined in § 58.1-602.2021, Sp. Sess. I, c. 383.
VA Code § 58.1-3819.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3819.1. (Effective until September 1, 2021) Transient occupancy tax; Roanoke County

1. Notwithstanding any other provision of law, general or special, and in lieu of any authority to impose a transient occupancy tax in any other provision of law, general or special, Roanoke County may impose a total transient occupancy tax not to exceed seven percent of the amount of the charge for the occupancy of any room or space occupied or for the occupancy of any overnight guest room. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.2. The revenue generated and collected from the two percent tax rate increase shall be designated and expended solely for advertising the Roanoke metropolitan area as an overnight tourist destination by members of the Roanoke Valley Convention and Visitors Bureau. For purposes of this subsection, "advertising the Roanoke metropolitan area as an overnight tourism destination" means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay.2012, c. 340.
VA Code § 58.1-3819.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3819.1. (Effective September 1, 2021) Transient occupancy tax; Roanoke County

1. Notwithstanding any other provision of law, general or special, and in lieu of any authority to impose a transient occupancy tax in any other provision of law, general or special, Roanoke County may impose a total transient occupancy tax not to exceed seven percent of the amount of the charge for the occupancy of any room or space occupied or for the occupancy of any overnight guest room. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.2. The revenue generated and collected from the two percent tax rate increase shall be designated and expended solely for advertising the Roanoke metropolitan area as an overnight tourist destination by members of the Roanoke Valley Convention and Visitors Bureau. For purposes of this subsection, "advertising the Roanoke metropolitan area as an overnight tourism destination" means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay.2012, c. 340.
VA Code § 58.1-3824 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3824. (Effective until September 1, 2021) Additional transient occupancy tax in Fairfax County

In addition to such transient occupancy taxes as are authorized by this chapter, beginning July 1, 2004, Fairfax County may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room or space occupied; provided that the board of supervisors of the County appropriates the revenues collected from such tax as follows:1. No more than 75 percent of such revenues shall be designated for and appropriated to Fairfax County to be spent for tourism promotion in the County after consultation with local tourism industry organizations and in support of the local tourism industry; and2. The remaining portion of such revenues shall be designated for and appropriated to a nonprofit convention and visitor's bureau located in Fairfax County.The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.For purposes of this section, "tourism promotion" means direct funding designated and spent solely for tourism, marketing of tourism or initiatives that, as determined in consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality.2004, c. 9.
VA Code § 58.1-3824 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3824. (Effective September 1, 2021) Additional transient occupancy tax in Fairfax County

In addition to such transient occupancy taxes as are authorized by this chapter, beginning July 1, 2004, Fairfax County may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room or space occupied; provided that the board of supervisors of the County appropriates the revenues collected from such tax as follows:1. No more than 75 percent of such revenues shall be designated for and appropriated to Fairfax County to be spent for tourism promotion in the County after consultation with local tourism industry organizations and in support of the local tourism industry; and2. The remaining portion of such revenues shall be designated for and appropriated to a nonprofit convention and visitor's bureau located in Fairfax County.The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.For purposes of this section, "tourism promotion" means direct funding designated and spent solely for tourism, marketing of tourism or initiatives that, as determined in consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality.2004, c. 9.
VA Code § 58.1-3824.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3824.1. Transient occupancy tax; Fairfax County limitations

Any additional transient occupancy tax or any increase in the rate of an existing transient occupancy tax in Fairfax County first imposed on or after July 1, 2010, shall not apply within the limits of any town located in such county, without the consent of the governing body of the town.2010, cc. 116, 660.
VA Code § 58.1-3825 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825. (Effective until September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista

In addition to such transient occupancy taxes as are authorized by this chapter, Rockbridge County and the Cities of Lexington and Buena Vista may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room or space occupied. The authority to impose such tax is hereby individually granted to the local governing bodies of such county and cities. However, if such tax is adopted, the local governing body of such county or cities adopting the tax shall appropriate the revenues collected therefrom to the Virginia Horse Center Foundation to be used by the Foundation for the sole purpose of making principal and interest payments on a promissory note or notes signed or executed by the Virginia Horse Center Foundation or the Virginia Equine Center Foundation prior to January 1, 2004, with the Rockbridge Industrial Development Authority as the obligee or payee, as part of an agreement for the Authority to issue bonds on behalf of or for improvements at the Virginia Horse Center Foundation, Virginia Equine Center Foundation, or Virginia Equine Center.For purposes of this section, such note or notes signed or executed prior to January 1, 2004, shall include any notes or other indebtedness incurred to refinance such note or notes, regardless of the date of refinancing, provided that such refinancing shall not include any debt or the payment of any debt for any activity relating to the Virginia Horse Center Foundation, Virginia Equine Center Foundation, or Virginia Equine Center that occurs on or after January 1, 2004.The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. Such tax may no longer be imposed in such county or such cities after final payment of the note or notes described herein.2004, c. 598; 2007, c. 61.
VA Code § 58.1-3825 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825. (Effective September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista

In addition to such transient occupancy taxes as are authorized by this chapter, Rockbridge County and the Cities of Lexington and Buena Vista may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room or space occupied. The authority to impose such tax is hereby individually granted to the local governing bodies of such county and cities. However, if such tax is adopted, the local governing body of such county or cities adopting the tax shall appropriate the revenues collected therefrom to the Virginia Horse Center Foundation to be used by the Foundation for the sole purpose of making principal and interest payments on a promissory note or notes signed or executed by the Virginia Horse Center Foundation or the Virginia Equine Center Foundation prior to January 1, 2004, with the Rockbridge Industrial Development Authority as the obligee or payee, as part of an agreement for the Authority to issue bonds on behalf of or for improvements at the Virginia Horse Center Foundation, Virginia Equine Center Foundation, or Virginia Equine Center.For purposes of this section, such note or notes signed or executed prior to January 1, 2004, shall include any notes or other indebtedness incurred to refinance such note or notes, regardless of the date of refinancing, provided that such refinancing shall not include any debt or the payment of any debt for any activity relating to the Virginia Horse Center Foundation, Virginia Equine Center Foundation, or Virginia Equine Center that occurs on or after January 1, 2004.The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. Such tax may no longer be imposed in such county or such cities after final payment of the note or notes described herein.2004, c. 598; 2007, c. 61.
VA Code § 58.1-3825.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825.2. (Effective until September 1, 2021) Additional transient occupancy tax in Bath County

A. In addition to such transient occupancy tax as is authorized by § 58.1-3819, Bath County may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied.B. The revenues collected from the additional tax shall be designated and spent as follows:1. One-half of such revenue shall be designated and spent solely for tourism and travel, marketing of tourism, or initiatives that, as determined after consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality. If there are no local tourism industry organizations in the locality, the governing body shall hold a public hearing prior to making any determination relating to how to attract travelers to the locality and generate tourism revenues in the locality.2. One-half of such revenue shall be designated and spent solely for the design, operation, construction, improvement, acquisition, and debt service for such expenses on debt incurred after June 30, 2009, of tourism facilities, historic sites, beautification projects, promotion of the arts, regional tourism marketing efforts, capital costs related to travel and transportation including air service, public parks and recreation, and information centers that attract travelers to the locality and generate tourism revenues in the locality.C. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms.D. If Bath County requires local hotel and motel businesses, or any class thereof, to collect, account for, and remit the tax imposed pursuant to this section, the County may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, no less than three percent and not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due is delinquent.E. All tax collections pursuant to this section shall be deemed to be held in trust for Bath County.2009, c. 16.
VA Code § 58.1-3825.2 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825.2. (Effective September 1, 2021) Additional transient occupancy tax in Bath County

A. In addition to such transient occupancy tax as is authorized by § 58.1-3819, Bath County may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied.B. The revenues collected from the additional tax shall be designated and spent as follows:1. One-half of such revenue shall be designated and spent solely for tourism and travel, marketing of tourism, or initiatives that, as determined after consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality. If there are no local tourism industry organizations in the locality, the governing body shall hold a public hearing prior to making any determination relating to how to attract travelers to the locality and generate tourism revenues in the locality.2. One-half of such revenue shall be designated and spent solely for the design, operation, construction, improvement, acquisition, and debt service for such expenses on debt incurred after June 30, 2009, of tourism facilities, historic sites, beautification projects, promotion of the arts, regional tourism marketing efforts, capital costs related to travel and transportation including air service, public parks and recreation, and information centers that attract travelers to the locality and generate tourism revenues in the locality.C. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms.D. If Bath County requires local hotel and motel businesses, or any class thereof, to collect, account for, and remit the tax imposed pursuant to this section, the County may allow such businesses a commission for such service in the form of a deduction from the tax remitted. Such commission shall be provided for by ordinance, which shall set the rate thereof, no less than three percent and not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due is delinquent.E. All tax collections pursuant to this section shall be deemed to be held in trust for Bath County.2009, c. 16.
VA Code § 58.1-3825.2:1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825.2:1. Additional transient occupancy tax for historic lodging properties

A. As used in this section:"Eligible historic lodging property" means a structure (i) that contains 450 or more rooms for overnight lodging purposes, (ii) that is situated on one or more parcels of land exceeding 700 acres, and (iii) of which some or all portions of the structure were constructed prior to 1930."Qualified county" means a county in which at least 40 percent of the employment is in accommodations and food services, as set forth in the Quarterly Census of Employment and Wages for the second quarter of 2017, as published by the Virginia Employment Commission.B. In addition to such transient occupancy taxes as are authorized by this chapter, a qualified county may impose an additional transient occupancy tax not to exceed five percent of the amount of the charge for the occupancy of any room or space occupied at an eligible historic lodging property. The qualified county may adopt an ordinance implementing the tax only after it holds a public hearing regarding the implementation of such a tax.C. The revenues collected from the additional tax authorized by this section shall be designated solely as local funds to be used to incentivize other entities to invest in substantial rehabilitation, renovation, and expansion projects on eligible historic lodging properties that would enhance local economic development and tourism opportunities.D. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days.2018, c. 626.
VA Code § 58.1-3825.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825.3. (Effective until September 1, 2021) Additional transient occupancy tax in Arlington County

In addition to the transient occupancy tax authorized by § 58.1-3819, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percent of the amount of the charge for the occupancy of any room or space occupied. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.2016, cc. 316, 365; 2018, c. 611; 2020, cc. 61, 238, 1214, 1263.
VA Code § 58.1-3825.3 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 38 - Miscellaneous Taxes|§ 58.1-3825.3. (Effective September 1, 2021) Additional transient occupancy tax in Arlington County

In addition to the transient occupancy tax authorized by § 58.1-3819, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percent of the amount of the charge for the occupancy of any room or space occupied. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.2016, cc. 316, 365; 2018, c. 611; 2020, cc. 61, 238, 1214, 1263.