§ 58.1-3818.8 Definitions
§ 58.1-3819 Transient occupancy tax
§ 58.1-3819.1 Transient occupancy tax; Roanoke County
§ 58.1-3823 Additional transient occupancy tax for certain counties
§ 58.1-3824 Additional transient occupancy tax in Fairfax County
§ 58.1-3824.1 Transient occupancy tax; Fairfax County limitations
§ 58.1-3825 Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
§ 58.1-3825.2 Additional transient occupancy tax in Bath County
§ 58.1-3825.2:1 Additional transient occupancy tax for historic lodging properties
§ 58.1-3825.3 Additional transient occupancy tax in Arlington County
§ 58.1-3825.4 Additional transient occupancy tax in Prince George County
§ 58.1-3826 Scope of transient occupancy tax
§ 58.1-3827 Administration of transient occupancy tax

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 38 > Article 6 - Transient Occupancy Tax

  • Accommodations: means any room or space for which tax is imposed on the retail sale of the same pursuant to this article. See Virginia Code 58.1-3818.8
  • Accommodations intermediary: means the same as such term is defined in § 58. See Virginia Code 58.1-3818.8
  • Accommodations provider: means the same as such term is defined in § 58. See Virginia Code 58.1-3818.8
  • Board: means the Commonwealth Transportation Board. See Virginia Code 33.2-100
  • Board: means the Board of Medical Assistance Services. See Virginia Code 32.1-331.12
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Commissioner of Highways: means the individual who serves as the chief executive officer of the Department of Transportation. See Virginia Code 33.2-100
  • Committee: means the Medicaid Prior Authorization Advisory Committee established pursuant to this article. See Virginia Code 32.1-331.12
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Department: means the Department of Transportation. See Virginia Code 33.2-100
  • Department: means the Department of Medical Assistance Services. See Virginia Code 32.1-331.12
  • Director: means the Director of Medical Assistance Services. See Virginia Code 32.1-331.12
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Ex officio: means service by virtue of one's office and includes voting privileges for ex officio members unless otherwise provided. See Virginia Code 1-215
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Highway: means the entire width between the boundary lines of every way or place open to the use of the public for purposes of vehicular travel in the Commonwealth. See Virginia Code 33.2-100
  • in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Interstate System: means the same as that term is defined in 23 U. See Virginia Code 33.2-100
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Maintenance: means (i) ordinary maintenance; (ii) maintenance replacement; (iii) operations that include traffic signal synchronization, incident management, and other intelligent transportation system functions; and (iv) any other categories of maintenance that may be designated by the Commissioner of Highways. See Virginia Code 33.2-100
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • 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
  • Primary state highway system: consists of all highways and bridges under the jurisdiction and control of the Commonwealth Transportation Board and the Commissioner of Highways and not in the secondary state highway system. See Virginia Code 33.2-100
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • Quorum: The number of legislators that must be present to do business.
  • Retail sale: means a sale to any person for any purpose other than for resale. See Virginia Code 58.1-3818.8
  • Room charge: means the same as such term is defined in § 58. See Virginia Code 58.1-3818.8
  • Secretary: means the Secretary of Transportation. See Virginia Code 33.2-100
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • State: includes District of Columbia;

    (f) "Transit facilities" means all real and personal property located in the Zone, necessary or useful in rendering transit service between points within the Zone, by means of rail, bus, water or air and any other mode of travel, including, without limitation, tracks, rights-of-way, bridges, tunnels, subways, rolling stock for rail, motor vehicle, marine and air transportation, stations, terminals and ports, areas for parking and all equipment, fixtures, buildings and structures and services incidental to or required in connection with the performance of transit service;

    (g) "Transit services" means the transportation of persons and their packages and baggage by means of transit facilities between points within the Zone including the transportation of newspapers, express and mail between such points, and charter service which originates within the Zone but does not include taxicab service or individual-ticket-sales sightseeing operations;

    (h) "Transit Zone" or "Zone" means the Washington Metropolitan Area Transit Zone created and described in Section 3 as well as any additional area that may be added pursuant to Section 83(a) of this Compact; and

    (i) "WMATC" means Washington Metropolitan Area Transit Commission. See Virginia Code 33.2-3100

  • Systems of state highways: has the meaning assigned to it in § 1-251. See Virginia Code 33.2-100
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254