Code of Virginia · § 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.