§ 58.1-3818.8 Definitions
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.
History
This law was first created in 2021. The record of its establishment is cataloged in chapter 383 of the Special Session I of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.
2021, Sp. Sess. I, c. 383.