58.1-3824 - Additional transient occupancy tax in Fairfax County.
§ 58.1-3824. Additional transient occupancy tax in Fairfax County.
In addition to such transient occupancy taxes as are authorized by thischapter, beginning July 1, 2004, Fairfax County may impose an additionaltransient occupancy tax not to exceed two percent of the amount of charge forthe occupancy of any room or space occupied; provided that the board ofsupervisors of the County appropriates the revenues collected from such taxas follows:
1. No more than 75 percent of such revenues shall be designated for andappropriated to Fairfax County to be spent for tourism promotion in theCounty after consultation with local tourism industry organizations and insupport of the local tourism industry; and
2. The remaining portion of such revenues shall be designated for andappropriated to a nonprofit convention and visitor's bureau located inFairfax County.
The tax imposed hereunder shall not apply to rooms or spaces rented andcontinuously occupied by the same individual or same group of individuals for30 or more days.
For purposes of this section, "tourism promotion" means direct fundingdesignated and spent solely for tourism, marketing of tourism or initiativesthat, as determined in consultation with the local tourism industryorganizations, attract travelers to the locality and generate tourismrevenues in the locality.
(2004, c. 9.)