{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3827.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3827.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3827.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3827.html"}],"law_id":372046,"edition_id":2,"section_id":372046,"structure_id":52951,"section_number":"58.1-3827","catch_line":"Administration of transient occupancy tax","history":"2023, c. 410; 2025, cc. 458, 473.","full_text":"A\n\nThe tax-assessing officer of a county, city, or town shall administer and enforce the assessment of, and the treasurer of such county, city, or town shall collect, transient occupancy taxes from accommodations intermediaries.\n\nB\n\nIn administering the assessment of transient occupancy taxes from accommodations intermediaries, the tax-assessing officer of a county, city, or town shall provide adequate information to accommodations intermediaries to enable them to identify transient occupancy rates, the applicable jurisdiction, and any discounts, deductions, or exemptions.\n\nC\n\nEvery accommodations intermediary required to collect or pay the transient occupancy tax, on or before the twentieth day of the month following the month in which the tax shall become effective, shall transmit to the tax-assessing officer of a county, city, or town a return showing the gross receipts, any allowable discounts, deductions, or exemptions, and the rate applied to the resultant net receipts and shall remit to the treasurer of such locality the total local transient occupancy tax due, as well as any penalties and interest due, arising from all transactions taxable under this chapter during the preceding calendar month. Where applicable, the return shall also include the number of room nights and the room tax rate applied, the total amount of room tax due, and any regional transportation transient occupancy taxes due. Thereafter, a like return shall be prepared and transmitted to the tax-assessing officer of a county, city, or town by every accommodations intermediary on or before the twentieth day of each month, for the preceding calendar month.\n\nD\n\nAn accommodations provider shall not be required to transmit a return to the tax-assessing officer of a county, city, or town if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and thereafter, such attestation shall be due annually on a date determined by the locality. However, such accommodations provider shall transmit returns for the retail sale of any accommodations not facilitated by an accommodations intermediary as otherwise required by this article.\n\n","order_by":null,"text":{"0":{"id":1387094,"text":"The tax-assessing officer of a county, city, or town shall administer and enforce the assessment of, and the treasurer of such county, city, or town shall collect, transient occupancy taxes from accommodations intermediaries.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1387095,"text":"In administering the assessment of transient occupancy taxes from accommodations intermediaries, the tax-assessing officer of a county, city, or town shall provide adequate information to accommodations intermediaries to enable them to identify transient occupancy rates, the applicable jurisdiction, and any discounts, deductions, or exemptions.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1387096,"text":"Every accommodations intermediary required to collect or pay the transient occupancy tax, on or before the twentieth day of the month following the month in which the tax shall become effective, shall transmit to the tax-assessing officer of a county, city, or town a return showing the gross receipts, any allowable discounts, deductions, or exemptions, and the rate applied to the resultant net receipts and shall remit to the treasurer of such locality the total local transient occupancy tax due, as well as any penalties and interest due, arising from all transactions taxable under this chapter during the preceding calendar month. Where applicable, the return shall also include the number of room nights and the room tax rate applied, the total amount of room tax due, and any regional transportation transient occupancy taxes due. Thereafter, a like return shall be prepared and transmitted to the tax-assessing officer of a county, city, or town by every accommodations intermediary on or before the twentieth day of each month, for the preceding calendar month.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":1387097,"text":"An accommodations provider shall not be required to transmit a return to the tax-assessing officer of a county, city, or town if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and thereafter, such attestation shall be due annually on a date determined by the locality. However, such accommodations provider shall transmit returns for the retail sale of any accommodations not facilitated by an accommodations intermediary as otherwise required by this article.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3827\/","history_text":"

This law was first created in 2023. The record of its establishment is cataloged in chapter 410<\/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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2025, chapters 458<\/a> and 473<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1485603,"object_type":"law","relational_id":372046,"identifier":"58.1-3827","token":"58.1\/III\/38\/6\/58.1-3827","url":"\/58.1-3827\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3827\/","token":"58.1\/III\/38\/6\/58.1-3827","dublin_core":{"Title":"Administration of transient occupancy tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3827","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tax-assessing officer of a county, city, or town shall administer and enforce the assessment of, and the treasurer of such county, city, or town shall collect, transient occupancy taxes from accommodations<\/span> intermediaries. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In administering the assessment of transient occupancy taxes from accommodations<\/span> intermediaries, the tax-assessing officer of a county, city, or town shall provide adequate information to accommodations<\/span> intermediaries to enable them to identify transient occupancy rates, the applicable jurisdiction<\/span>, and any discounts, deductions, or exemptions. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Every accommodations intermediary<\/span> required to collect or pay the transient occupancy tax, on or before the twentieth day of the month following the month in which the tax shall become effective, shall transmit to the tax-assessing officer of a county, city, or town a return showing the gross receipts, any allowable discounts, deductions, or exemptions, and the rate applied to the resultant net receipts and shall remit to the treasurer of such locality the total local transient occupancy tax due, as well as any penalties and interest due, arising from all transactions taxable under this chapter during the preceding calendar month. Where applicable, the return shall also include the number of room nights and the room tax rate applied, the total amount of room tax due, and any regional transportation transient occupancy taxes due. Thereafter, a like return shall be prepared and transmitted to the tax-assessing officer of a county, city, or town by every accommodations intermediary<\/span> on or before the twentieth day of each month, for the preceding calendar month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> An accommodations provider<\/span> shall not be required to transmit a return to the tax-assessing officer of a county, city, or town if (i) all retail sales<\/span> of accommodations owned by the accommodations provider<\/span> are facilitated by an accommodations intermediary<\/span> and (ii) the accommodations provider<\/span> attests to the locality that all such sales were facilitated by an accommodations intermediary<\/span>. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and thereafter, such attestation shall be due annually on a date determined by the locality. However, such accommodations provider<\/span> shall transmit returns for the retail sale<\/span> of any accommodations not facilitated by an accommodations intermediary<\/span> as otherwise required by this article. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADMINISTRATION OF TRANSIENT OCCUPANCY TAX (\u00a7 58.1-3827)\n\nA. The tax-assessing officer of a county, city, or town shall administer and\nenforce the assessment of, and the treasurer of such county, city, or town shall\ncollect, transient occupancy taxes from accommodations intermediaries.\n\nB. In administering the assessment of transient occupancy taxes from\naccommodations intermediaries, the tax-assessing officer of a county, city, or\ntown shall provide adequate information to accommodations intermediaries to\nenable them to identify transient occupancy rates, the applicable jurisdiction,\nand any discounts, deductions, or exemptions.\n\nC. Every accommodations intermediary required to collect or pay the transient\noccupancy tax, on or before the twentieth day of the month following the month\nin which the tax shall become effective, shall transmit to the tax-assessing\nofficer of a county, city, or town a return showing the gross receipts, any\nallowable discounts, deductions, or exemptions, and the rate applied to the\nresultant net receipts and shall remit to the treasurer of such locality the\ntotal local transient occupancy tax due, as well as any penalties and interest\ndue, arising from all transactions taxable under this chapter during the\npreceding calendar month. Where applicable, the return shall also include the\nnumber of room nights and the room tax rate applied, the total amount of room\ntax due, and any regional transportation transient occupancy taxes due.\nThereafter, a like return shall be prepared and transmitted to the tax-assessing\nofficer of a county, city, or town by every accommodations intermediary on or\nbefore the twentieth day of each month, for the preceding calendar month.\n\nD. An accommodations provider shall not be required to transmit a return to the\ntax-assessing officer of a county, city, or town if (i) all retail sales of\naccommodations owned by the accommodations provider are facilitated by an\naccommodations intermediary and (ii) the accommodations provider attests to the\nlocality that all such sales were facilitated by an accommodations intermediary.\nSuch attestation shall be effective for 12 months beginning with the month in\nwhich the attestation is made, and thereafter, such attestation shall be due\nannually on a date determined by the locality. However, such accommodations\nprovider shall transmit returns for the retail sale of any accommodations not\nfacilitated by an accommodations intermediary as otherwise required by this\narticle.\n\nHISTORY: 2023, c. 410; 2025, cc. 458, 473.","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"}}