§ 58.1-3843. Scope of transient occupancy tax

VA Code § 58.1-3843 (2019) (N/A)
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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 occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.

2006, c. 216.