Pursuant to the provisions of Code of Virginia, §§ 58.1-3819 and 58.1-3823, there
is hereby imposed on each and every transient a lodging tax in the amount of eight
percent of the total amount paid for room rental for lodging or for space at campgrounds
by such transient to any hotel; however, this tax shall not apply to rooms rented
for lodging or for space at campgrounds for continuous occupancy by the same individual
or group for 30 days or more.
(Code 1978, § 8-43; Ord. of 7-24-96, § 1; Ord. of 7-29-98, § 1; Ord. of 7-28-04(3),
§ 1)
