Chapter 75 FINANCE AND TAXATION.

75-42    MOTEL EXCISE TAX FOR TRANSIENTS - EXEMPTIONS

The following shall not be subject to the motel excise tax for transients imposed under this Article:

A. Transient occupancy taxes imposed under Virginia Code Sections 58.1-3819 and 58.1-3820.

B. Tips paid by the transient.

C.  Meals or other services not related to the rental of rooms or space furnished by the motel.

D.  Lodging furnished by public or private schools to their students or employees.

E.   Lodging and/or space purchased by federal, state or local government agencies, or by the officers or employees thereof while on official business.

F.   Lodging furnished by a hospital, nursing clinic, convalescent home, nursing home, home for the aged, infirm or handicapped or other extended care facility to patients or residents thereof.

G.  Lodging furnished by a nonprofit charitable or civic organization to the elderly, infirm, handicapped or needy persons.

H.  Sales taxes on lodging and/or space furnished to transients.

I.    Lodging furnished by day-care or other child care facilities for children under the care of such facility.

J.   Any other lodging and/or space furnished to transients which is exempted from taxation under the provisions of Virginia Code Section 58.1-3840.