58.1-3823 - Additional transient occupancy tax for certain counties.
§ 58.1-3823. Additional transient occupancy tax for certain counties.
A. In addition to such transient occupancy taxes as are authorized by §§58.1-3819 through 58.1-3822, Hanover County, Chesterfield County and HenricoCounty may impose:
1. An additional transient occupancy tax not to exceed four percent of theamount of the charge for the occupancy of any room or space occupied. The taximposed hereunder shall not apply to rooms or spaces rented and continuouslyoccupied by the same individual or same group of individuals for 30 or moredays. The revenues collected from the additional tax shall be designated andspent for promoting tourism, travel or business that generates tourism ortravel in the Richmond metropolitan area; and
2. An additional transient occupancy tax not to exceed two percent of theamount of the charge for the occupancy of any room or space occupied. The taximposed hereunder shall not apply to rooms or spaces rented and continuouslyoccupied by the same individual or same group of individuals for 30 or moredays. The revenues collected from the additional tax shall be designated andspent for expanding the Richmond Centre, a convention and exhibition facilityin the City of Richmond.
3. An additional transient occupancy tax not to exceed one percent of theamount of the charge for the occupancy of any room or space occupied. The taximposed hereunder shall not apply to rooms or spaces rented and continuouslyoccupied by the same individual or group of individuals for 30 or more days.The revenues collected from the additional tax shall be designated and spentfor the development and improvement of the Virginia Performing ArtsFoundation's facilities in Richmond, for promoting the use of the RichmondCentre and for promoting tourism, travel or business that generates tourismand travel in the Richmond metropolitan area.
B. In addition to such transient occupancy taxes as are authorized by §§58.1-3819 through 58.1-3822, any county with the county manager plan ofgovernment may impose an additional transient occupancy tax not to exceed twopercent of the amount of the charge for the occupancy of any room or spaceoccupied, provided the county's governing body approves the construction of acounty conference center. The tax imposed hereunder shall not apply to roomsor spaces rented and continuously occupied by the same individual or samegroup of individuals for 30 or more days. The revenues collected from theadditional tax shall be designated and spent for the design, construction,debt payment, and operation of such conference center.
C. 1. In addition to such transient occupancy taxes as are authorized by §§58.1-3819 through 58.1-3822, the Counties of James City and York may imposean additional transient occupancy tax not to exceed $2 per room per night forthe occupancy of any overnight guest room. The revenues collected from theadditional tax shall be designated and expended solely for advertising theHistoric Triangle area, which includes all of the City of Williamsburg andthe Counties of James City and York, as an overnight tourism destination bythe members of the Williamsburg Area Destination Marketing Committee of theGreater Williamsburg Chamber and Tourism Alliance. The tax imposed by thissubsection shall not apply to travel campground sites or to rooms or spacesrented and continuously occupied by the same individual or same group ofindividuals for 30 or more days.
2. The Williamsburg Area Destination Marketing Committee shall consist of themembers as provided in this subdivision. The governing bodies of the City ofWilliamsburg, the County of James City, and the County of York shall eachdesignate one of their members to serve as members of the Williamsburg AreaDestination Marketing Committee. These three members of the Committee shallhave two votes apiece.
Further, one member of the Committee shall be selected by the Board ofDirectors of the Williamsburg Hotel and Motel Association; one member of theCommittee shall be from The Colonial Williamsburg Foundation and shall beselected by the Foundation; one member of the Committee shall be an employeeof Busch Gardens Europe/Water Country USA and shall be selected by BuschGardens Europe/Water Country USA; one member of the Committee shall be fromthe Jamestown-Yorktown Foundation and shall be selected by the Foundation;one member of the Committee shall be selected by the Executive Committee ofthe Greater Williamsburg Chamber and Tourism Alliance; and one member of theCommittee shall be the President and Chief Executive Officer of the VirginiaTourism Authority who shall serve ex officio. Each of these six members ofthe Committee shall have one vote apiece. The President of the GreaterWilliamsburg Chamber and Tourism Alliance shall serve ex officio withnonvoting privileges unless chosen by the Executive Committee of the GreaterWilliamsburg Chamber and Tourism Alliance to serve as its votingrepresentative. The Executive Director of the Williamsburg Hotel and MotelAssociation shall serve ex officio with nonvoting privileges unless chosen bythe Board of Directors of the Williamsburg Hotel and Motel Association toserve as its voting representative.
3. The Williamsburg Area Destination Marketing Committee shall maintain allauthorities granted by this section. The Greater Williamsburg Chamber andTourism Alliance shall serve as the fiscal agent for the Williamsburg AreaDestination Marketing Committee with specific responsibilities to be definedin a contract between such two entities. The contract shall includeprovisions to reimburse the Greater Williamsburg Chamber and Tourism Alliancefor annual audits and any other agreed-upon expenditures. The WilliamsburgArea Destination Marketing Committee shall also contract with the GreaterWilliamsburg Chamber and Tourism Alliance to provide administrative supportservices as the entities shall mutually agree.
4. The provisions in subdivision 2 relating to the composition and votingpowers of the Williamsburg Area Destination Marketing Committee shall be acondition of the authority to impose the tax provided herein.
For purposes of this subsection, "advertising the Historic Triangle area"as an overnight tourism destination means advertising that is intended toattract visitors from a sufficient distance so as to require an overnightstay of at least one night.
D. The county tax limitations imposed pursuant to § 58.1-3711 shall apply toany tax levied under this section, mutatis mutandis.
(1996, c. 712; 1998, cc. 74, 444; 2002, cc. 173, 259; 2004, cc. 50, 610, 828;2006, c. 377; 2008, c. 839.)