58.1-3826 - Scope of transient occupancy tax.
§ 58.1-3826. Scope of transient occupancy tax.
The transient occupancy tax imposed pursuant to the authority of this articleshall be imposed only for the occupancy of any room or space that is suitableor intended for occupancy by transients for dwelling, lodging, or sleepingpurposes.
(2005, c. 20.)