Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 38 > Article 6 - Transient Occupancy Tax.

• Accommodations: means any room or space for which tax is imposed on the retail sale of the same pursuant to this article. See Virginia Code 58.1-3818.8
• Accommodations intermediary: means the same as such term is defined in § Virginia Code 58.1-3818.8
• Accommodations provider: means the same as such term is defined in § Virginia Code 58.1-3818.8
• Act of terrorism: means an act of violence as defined in clause (i) of subdivision A of § Virginia Code 18.2-46.4
• Act of violence: means those felony offenses described in subsection C of § Virginia Code 18.2-46.1
• Base offense: means an act of violence as defined in clause (i) of subdivision A of § Virginia Code 18.2-46.4
• City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
• Civil forfeiture: The loss of ownership of property used to conduct illegal activity.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Criminal street gang: means any ongoing organization, association, or group of three or more persons, whether formal or informal, (i) which has as one of its primary objectives or activities the commission of one or more criminal activities; (ii) which has an identifiable name or identifying sign or symbol; and (iii) whose members individually or collectively have engaged in the commission of, attempt to commit, conspiracy to commit, or solicitation of two or more predicate criminal acts, at least one of which is an act of violence, provided such acts were not part of a common act or transaction. See Virginia Code 18.2-46.1
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Ex officio: Literally, by virtue of one's office.
• Ex officio: means service by virtue of one's office and includes voting privileges for ex officio members unless otherwise provided. See Virginia Code 1-215
• Includes: means includes, but not limited to. See Virginia Code 1-218
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
• Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
• Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
• Predicate criminal act: means (i) an act of violence; (ii) any violation of § Virginia Code 18.2-46.1
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Retail sale: means a sale to any person for any purpose other than for resale. See Virginia Code 58.1-3818.8
• Room charge: means the same as such term is defined in § Virginia Code 58.1-3818.8
• State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
• Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
• United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
• Weapon of terrorism: means any device or material that is designed, intended or used to cause death, bodily injury or serious bodily harm, through the release, dissemination, or impact of (i) poisonous chemicals; (ii) an infectious biological substance; or (iii) release of radiation or radioactivity. See Virginia Code 18.2-46.4