Virginia Code 58.1-3818.8: Definitions
Current as of: 2023 | Check for updates
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As used in this article, unless the context requires a different meaning:
Terms Used In Virginia Code 58.1-3818.8
- Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
- Retail sale: means a sale to any person for any purpose other than for resale. See Virginia Code 58.1-3818.8
“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.
2021, Sp. Sess. I, c. 383.