Virginia § 58.1-3843 - Scope of transient occupancy tax
Full text of Virginia Code of Virginia § 58.1-3843 — Scope of transient occupancy tax, with citation guidance and answers to common questions.
§ 58.1-3843. Scope of transient occupancy tax
A. As used in this section:
"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.
B. Notwithstanding any other provision of law, general or special, the tax imposed on transient room rentals pursuant to the authority of this article shall be imposed only for the use or possession of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
C. The scope of the transient occupancy tax imposed pursuant to this article shall be consistent with the scope of the transient occupancy tax imposed under Article 6 (§ 58.1-3818.8 et seq.).
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3843
What does Code of Virginia § 58.1-3843 cover?
Section 58.1-3843 ("Scope of transient occupancy tax") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-3843?
A common citation format is "Code of Virginia § 58.1-3843" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-3843 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.