2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-3822. Additional transient occupancy tax
In addition to such transient occupancy taxes as are authorized by ยงยง 58.1-3819 and 58.1-3820, beginning January 1, 1991, and ending January 1, 2012, 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. Such designated funds shall be in addition to the county's previous budgeted amount for the promotion of tourism and business travel.
1990, c. 890; 1993, c. 56; 1996, c. 477; 1999, cc. 228, 242; 2002, cc. 567, 646; 2004, c. 610; 2005, c. 156; 2008, cc. 30, 153.
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