2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 38 Miscellaneous Taxes (58.1-3800 thru 58.1-3853)
58.1-3825.1 (See Editor's note for effect of section) Additional transient occupancy tax in certain counties an...
58.1-3825.1. (See Editor's note for effect of section) Additional transient occupancy tax in certain counties and cities in Northern Virginia.
In addition to such transient occupancy taxes as are authorized by this chapter, the Northern Virginia Transportation Authority established under 15.2-4830 may impose an additional transient occupancy tax at the rate of 2% of the amount of charge for the occupancy of any room or space occupied provided that such room or space is located within a county or city embraced by the Authority. Such revenues shall be used according to the provisions of 15.2-4838.1.
(2007, c. 896.)
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