{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3824.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3824.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3824.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3824.1.html"}],"law_id":372037,"edition_id":2,"section_id":372037,"structure_id":52951,"section_number":"58.1-3824.1","catch_line":"Transient occupancy tax; Fairfax County limitations","history":"2010, cc. 116, 660.","full_text":"Any additional transient occupancy tax or any increase in the rate of an existing transient occupancy tax in Fairfax County first imposed on or after July 1, 2010, shall not apply within the limits of any town located in such county, without the consent of the governing body of the town.\n\n","order_by":null,"text":{"0":{"id":1387066,"text":"Any additional transient occupancy tax or any increase in the rate of an existing transient occupancy tax in Fairfax County first imposed on or after July 1, 2010, shall not apply within the limits of any town located in such county, without the consent of the governing body of the town.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52951,"edition_id":2,"name":"Transient Occupancy Tax","identifier":"6","label":"article","depth":4,"order_by":2,"parent_id":52944,"metadata":{"child_laws":16,"child_structures":0},"date_created":"2026-08-02 03:08:34","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485541,"object_type":"structure","relational_id":52951,"identifier":"6","token":"58.1\/III\/38\/6","url":"\/58.1\/III\/38\/6\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52944,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":10,"parent_id":52890,"metadata":{"child_laws":60,"child_structures":16},"date_created":"2026-08-02 03:08:32","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485385,"object_type":"structure","relational_id":52944,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372029,"structure_id":52951,"section_number":"58.1-3818.8","catch_line":"Definitions","url":"\/58.1-3818.8\/","token":"58.1\/III\/38\/6\/58.1-3818.8","metadata":false},{"id":372032,"structure_id":52951,"section_number":"58.1-3819","catch_line":"Transient occupancy tax","url":"\/58.1-3819\/","token":"58.1\/III\/38\/6\/58.1-3819","metadata":false},{"id":372031,"structure_id":52951,"section_number":"58.1-3819.1","catch_line":"Transient occupancy tax; Roanoke County","url":"\/58.1-3819.1\/","token":"58.1\/III\/38\/6\/58.1-3819.1","metadata":false},{"id":372034,"structure_id":52951,"section_number":"58.1-3820","catch_line":"Repealed","url":"\/58.1-3820\/","token":"58.1\/III\/38\/6\/58.1-3820","metadata":false},{"id":372035,"structure_id":52951,"section_number":"58.1-3822","catch_line":"Repealed","url":"\/58.1-3822\/","token":"58.1\/III\/38\/6\/58.1-3822","metadata":false},{"id":372036,"structure_id":52951,"section_number":"58.1-3823","catch_line":"Additional transient occupancy tax for certain counties","url":"\/58.1-3823\/","token":"58.1\/III\/38\/6\/58.1-3823","metadata":false},{"id":372038,"structure_id":52951,"section_number":"58.1-3824","catch_line":"Additional transient occupancy tax in Fairfax County","url":"\/58.1-3824\/","token":"58.1\/III\/38\/6\/58.1-3824","metadata":false},{"id":372037,"structure_id":52951,"section_number":"58.1-3824.1","catch_line":"Transient occupancy tax; Fairfax County limitations","url":"\/58.1-3824.1\/","token":"58.1\/III\/38\/6\/58.1-3824.1","metadata":false},{"id":372044,"structure_id":52951,"section_number":"58.1-3825","catch_line":"Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista","url":"\/58.1-3825\/","token":"58.1\/III\/38\/6\/58.1-3825","metadata":false},{"id":372039,"structure_id":52951,"section_number":"58.1-3825.1","catch_line":"Repealed","url":"\/58.1-3825.1\/","token":"58.1\/III\/38\/6\/58.1-3825.1","metadata":false},{"id":372040,"structure_id":52951,"section_number":"58.1-3825.2","catch_line":"Additional transient occupancy tax in Bath County","url":"\/58.1-3825.2\/","token":"58.1\/III\/38\/6\/58.1-3825.2","metadata":false},{"id":372041,"structure_id":52951,"section_number":"58.1-3825.2:1","catch_line":"Additional transient occupancy tax for historic lodging properties","url":"\/58.1-3825.2_1\/","token":"58.1\/III\/38\/6\/58.1-3825.2_1","metadata":false},{"id":372042,"structure_id":52951,"section_number":"58.1-3825.3","catch_line":"Additional transient occupancy tax in Arlington County","url":"\/58.1-3825.3\/","token":"58.1\/III\/38\/6\/58.1-3825.3","metadata":false},{"id":372043,"structure_id":52951,"section_number":"58.1-3825.4","catch_line":"Additional transient occupancy tax in Prince George County","url":"\/58.1-3825.4\/","token":"58.1\/III\/38\/6\/58.1-3825.4","metadata":{"court_decisions":""}},{"id":372045,"structure_id":52951,"section_number":"58.1-3826","catch_line":"Scope of transient occupancy tax","url":"\/58.1-3826\/","token":"58.1\/III\/38\/6\/58.1-3826","metadata":false},{"id":372046,"structure_id":52951,"section_number":"58.1-3827","catch_line":"Administration of transient occupancy tax","url":"\/58.1-3827\/","token":"58.1\/III\/38\/6\/58.1-3827","metadata":{"court_decisions":""}}],"previous_section":{"id":372038,"structure_id":52951,"section_number":"58.1-3824","catch_line":"Additional transient occupancy tax in Fairfax County","url":"\/58.1-3824\/","token":"58.1\/III\/38\/6\/58.1-3824","metadata":false},"next_section":{"id":372044,"structure_id":52951,"section_number":"58.1-3825","catch_line":"Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista","url":"\/58.1-3825\/","token":"58.1\/III\/38\/6\/58.1-3825","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3824.1\/","history_text":"<p>This law was first created in 2010. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0116\">116<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0660\">660<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485571,"object_type":"law","relational_id":372037,"identifier":"58.1-3824.1","token":"58.1\/III\/38\/6\/58.1-3824.1","url":"\/58.1-3824.1\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3824.1\/","token":"58.1\/III\/38\/6\/58.1-3824.1","dublin_core":{"Title":"Transient occupancy tax; Fairfax County limitations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3824.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any additional transient occupancy tax or any increase in the rate of an existing transient occupancy tax in Fairfax County first imposed on or after July 1, 2010, shall not apply within the limits of any town located in such county, without the consent of the governing body of the town.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTRANSIENT OCCUPANCY TAX; FAIRFAX COUNTY LIMITATIONS (\u00a7 58.1-3824.1)\n\nAny additional transient occupancy tax or any increase in the rate of an\nexisting transient occupancy tax in Fairfax County first imposed on or after\nJuly 1, 2010, shall not apply within the limits of any town located in such\ncounty, without the consent of the governing body of the town.\n\nHISTORY: 2010, cc. 116, 660.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}