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Tazewell County amends transient‑occupancy code to align with state law; no tax rate change
Summary
The board adopted an amendment to section 18‑194 of the Tazewell County Code to align local transient occupancy tax reporting with current Virginia code, authorizing specific attestation forms for accommodation intermediaries; the change does not create a new tax or change rates.
The Tazewell County Board of Supervisors adopted an amendment to section 18‑194 of the county code after a public hearing on June 25. County legal staff explained the amendment does not create a new tax nor change existing tax rates; instead it clarifies reporting mechanisms and authorizes the commissioner of the revenue to accept attestation forms from accommodation intermediaries (platforms such as online booking services) to streamline transient‑occupancy tax reporting.
No members of the public spoke at the hearing. After staff explained the text and why the change was requested by the commissioner of the revenue, the board closed the hearing and approved the ordinance amendment by voice vote.
Why it matters: the change is intended to bring local code into alignment with current Virginia statutory practice and improve the tax commissioner’s ability to collect accurate occupancy information without imposing a new tax burden.
(Reporting note: direct quote from county staff during the hearing: "this amendment does not create a new tax, and it it does not adjust to any rate of tax.")
