Nelson County supervisors on Tuesday unanimously adopted Ordinance O2025-04, amending Chapter 11, Article 6 (Transient Occupancy Tax) to align the county code with state legislation that took effect July 1, 2025.

The ordinance revision adds definitions for “accommodations,” “accommodations fee,” “accommodations intermediary” and “accommodations provider,” and revises county code sections addressing collection, reporting and remittance of the transient-occupancy tax by both accommodations providers and intermediaries. County staff said the changes are intended to implement provisions of recently enacted General Assembly bills and the statutory sections cited by staff.

County staff described the ordinance as a compliance update following state action. “So basically, we're amending our ordinance to comply with new state law effective 07/01/2025 as previously described,” Andy, a county staff member, said during the public hearing presentation. The board opened a public hearing, allowed three-minute comments (none were offered), and then considered the ordinance.

Under the amendment, the county code will add a definition section (noted in the presentation as 11-130) and will repeal and replace the collection language in the current section 11-132; it will also add reporting requirements under a new 11-133 tied to the state’s administration provisions. Staff told the board accommodations intermediaries and accommodations providers will have specified reporting and remittance duties under the revised code language.

The ordinance presentation cited an authorizing state law change and multiple referenced Virginia statutory sections in Title 58.1 concerning local transient-occupancy tax authority and administration. Staff recommended adoption, the board moved and seconded the ordinance on a recorded roll call, and the board voted to approve the ordinance.

The ordinance is intended only to implement statutory changes and to create county code provisions that mirror state definitions and reporting pathways; it does not, in the presentation, change tax rates or create new taxes. Staff indicated the change affects how the county receives reporting when accommodations intermediaries supply information to the Commissioner of the Revenue.