878.01   DEFINITIONS.
   As used in this chapter, unless the context clearly indicates otherwise:
   (a)   “Commissioner of the Revenue” means the Commissioner of the Revenue of the County.
   (b)   “Hotel” includes, but is not limited to, any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house or other lodging place in the County, which offers lodging to any transient for compensation. Amendment to the term “Hotel” shall be effective July 1, 2023.
   (c)   “Lodging” or “Accommodation” includes, but is not limited to, any space or room furnished to any transient.
   (d)   “Person” includes, but is not limited to, any individual, firm, partnership, association, corporation, or person acting in a representative capacity or any group of individuals acting as a unit.
   (e)   ”Room Charge” means the full price charged to the customer for the use or possession of the accommodation for a transient, before taxes. “Room charge” includes any fee charged to the customer and retained as compensation for facilitating the use or possession of the accommodation for a transient, whether described as an accommodations fee, facilitation fee, or any other name. The room charge shall be determined in accordance with 23VAC10-210-730 and the related rulings of the Department of Taxation on the same. If the price paid by the customer includes any charge for other services or accommodations in addition to the use of possession of the room or space occupied for lodging, then the portion of such price paid by the customer for the use or possession of the room or space occupied for lodging shall be distinctly set out and billed as a separate item.
   (f)   “Transient” means any person who, for a period of not more than twenty-nine consecutive days, either at their own expense or at the expense of another, obtains the use or possession of a room or space for lodging in any hotel or travel campground for which a price is charged.
   (g)   “Travel campground” means any area, site, lot, field or tract of land offering spaces for recreational vehicles or campsites for transient dwelling purposes, or temporary dwelling during travel, or recreational or vacation uses.
   (h)   “Accommodations intermediary” means any person other than an accommodations provider that (i) facilitates the sale of an accommodation and (ii) either (a) charges a room charge to the customer, and charges an accommodations fee to the customer, which fee it retains as compensation for facilitating the sale; (b) collects a room charge from the customer; or (c) charges a fee, other than an accommodations fee, to the customer, which fee it retains as compensation for facilitating the sale. For purposes of this definition, “facilitates the sale” includes brokering, coordinating, or in any other way arranging for the purchase of the right to use accommodations via a transaction directly, including via one or more payment processors, between a customer and an accommodations provider.
   “Accommodations intermediary” does not include a person:
      (1)   If the accommodations are provided by an accommodations provider operating under a trademark, trade name, or service mark belonging to such person;
      (2)   Who facilities the sale of an accommodation if (i) the price paid by the customer to such person is equal to the price paid by such person to the accommodations provider for the use of the accommodations and (ii) the only compensation received by such person for facilitating the sale of the accommodation is a commission paid from the accommodations provider to such person; or
      (3)   Who is licensed as a real estate licensee pursuant to Article 1 (§ 54.1-2100 et seq.) of Chapter 21 of Title 54.1, when acting within the scope of such license.
(Ord. 83-07. Passed 6-20-83; Ord. 21-07. Passed 7-14-21; Ord. 23-05. Passed 2-7-23; Ord. 23-14. Passed 10-11-23.)