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Nelson County adopts ordinance updating transient occupancy tax to align with new state law
Summary
The Nelson County Board of Supervisors unanimously approved Ordinance O2025-04 to amend county code Article 6 (transient occupancy tax), adding definitions and creating reporting and remittance duties for accommodations providers and intermediaries to comply with recently enacted state legislation effective July 1, 2025.
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…
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