Virginia Statutes
§ 58.1-3818.8 — Definitions
Virginia § 58.1-3818.8
JurisdictionVirginia
Title 58.1Taxation
Subtitle IIILocal Taxes
Ch. 38Miscellaneous Taxes
Art. 6Transient Occupancy Tax
This text of Virginia § 58.1-3818.8 (Definitions) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Va. Code Ann. § 58.1-3818.8 (2026).
Text
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.
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Legislative History
2021, Sp. Sess. I, c. 383.
Nearby Sections
15
§ 58.1-1
Definitions§ 58.1-100
Property subject to state taxation only§ 58.1-1000
Definitions§ 58.1-1001
Tax levied; rate§ 58.1-1002
Exemptions§ 58.1-1003.1
Bad debt; deduction; definition§ 58.1-1003.2
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents§ 58.1-1003.3
Roll-your-own cigarette machines§ 58.1-1004
Repealed§ 58.1-1008
Monthly reports of stamping agents; penalty§ 58.1-1008.1
Monthly reports of tobacco product manufacturersCite This Page — Counsel Stack
Bluebook (online)
Virginia § 58.1-3818.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-3818.8.