                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-3818.8)

As used in this article, unless the context requires a different meaning:

&#8220;Accommodations&#8221; means any room or space for which tax is imposed on
the retail sale of the same pursuant to this article.

&#8220;Accommodations fee&#8221; means the same as such term is defined in §
58.1-602.

&#8220;Accommodations intermediary&#8221; means the same as such term is defined
in § 58.1-602.

&#8220;Accommodations provider&#8221; means the same as such term is defined in
§ 58.1-602.

&#8220;Affiliate&#8221; means the same as such term is defined in §
58.1-439.18.

&#8220;Discount room charge&#8221; means the same as such term is defined in §
58.1-602.

&#8220;Retail sale&#8221; means a sale to any person for any purpose other than
for resale.

&#8220;Room charge&#8221; means the same as such term is defined in § 58.1-602.

HISTORY: 2021, Sp. Sess. I, c. 383.