58.1-1731 - Fee for digital media purchase or rental. - Virginia Statutes

§ 58.1-1731. Fee for digital media purchase or rental.

There is hereby imposed a fee equal to 10 percent of the price of all in-roompurchases or rentals of digital media in hotels, motels, bed and breakfastestablishments, inns, and other facilities offering guest rooms rented outfor continuous occupancy for fewer than 90 consecutive days. As used in thissection, "digital media" means any audio-visual work received through thein-room television for a separate charge, including, but not limited to, anymotion picture, television or audio programming, or game, regardless if it istransmitted in an analog or digital format. "Digital media" shall notinclude Internet access or telephone service.

(2009, c. 531.)