Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1731
Fee for digital media purchase or rental
There is hereby imposed a fee equal to 10 percent of the price of all in-room purchases or rentals of digital media in hotels, motels, bed and breakfast establishments, inns, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 90 consecutive days. As used in this section, "digital media" means any audio-visual work received through the in-room television for a separate charge, including, but not limited to, any motion picture, television or audio programming, or game, regardless if it is transmitted in an analog or digital format. "Digital media" shall not include Internet access or telephone service.
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Nearby sections (25 sections)
- 58.1-1721 · Repealed
- 58.1-1722 · Repealed
- 58.1-1723 · Repealed
- 58.1-1724.2 · Repealed
- 58.1-1724.3 · Repealed
- 58.1-1724.4 · Repealed
- 58.1-1725 · Levy of tax
- 58.1-1726 · When no tax on a seal to be charged
- 58.1-1727 · Taxes on suits or writ taxes generally
- 58.1-1728 · Payment of tax
- 58.1-1729 · Payment prerequisite to issue of writ, etc.; effect of…
- 58.1-1730 · Tax for enhanced 911 service; definitions
- 58.1-1731 · Fee for digital media purchase or rental
- 58.1-1732 · Collection
- 58.1-1733 · Disposition of proceeds
- 58.1-1734 · Title
- 58.1-1735 · Definitions
- 58.1-1736 · Levy
- 58.1-1737 · Exemptions
- 58.1-1738 · Administration of the tax
- 58.1-1739 · Forwarding of tax information to law-enforcement officials
- 58.1-1740 · Credits against tax
- 58.1-1741 · Disposition of revenues
- 58.1-1742 · Repealed
- 58.1-1743 · (For expiration date, see Acts 2020, cc. 1230 and 1275, and…