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2006 Code of Virginia § 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 taximposed on transient room rentals pursuant to the authority of this articleshall be imposed only for the occupancy of any room or space that is suitableor intended for occupancy by transients for dwelling, lodging, or sleepingpurposes.
(2006, c. 216.)
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