CHAPTER 163
An Act to amend and reenact §§ 15.2-2413.1 , 15.2-2413.10 , and 58.1-3825.4 of the Code of Virginia; to amend the Code of Virginia by adding a section numbered 15.2-740.1 ; and to repeal § 58.1-3825.3 of the Code of Virginia, relating to tourism improvement districts; administering nonprofits; county manager plan; transient occupancy tax.
[S 314]
Approved April 6, 2026
Be it enacted by the General Assembly of Virginia:
1. That §§ 15.2-2413.1 , 15.2-2413.10 , and 58.1-3825.4 of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding a section numbered 15.2-740.1 as follows:
§ 15.2-740.1 . Additional transient occupancy tax.
In addition to the transient occupancy tax authorized by § 58.1-3819 , the board may impose an additional transient occupancy tax not to exceed one percent of the total price paid by the customer for the use or possession of any room or space occupied in a retail sale. The revenues collected from the additional tax shall be designated and spent for the purpose of promoting tourism and business travel in the county.
§ 15.2-2413.1 . Definitions.
As used in this article, unless the context requires a different meaning:
"Activities" means any programs or services provided for the purpose of conferring specific benefits upon the businesses that are located in the tourism improvement district and to which a fee is charged.