Chap. 241.—An ACT to define the business of keeping a hote! and to impose
a license tax upon the same (S. B, 194.)
Approved March 24, 1914.
1. Be it enacted by the general assembly of Virginia, That
any person who keeps a public inn or lodging house of more than
fifty bed rooms where transient guests are fed or lodged for pay
in this State, shall be deemed for the purposes of this act to be
engaged in the business of keeping a hotel. ‘
A transient guest is one who puts up for less than one week at
such hotel, but such a house is no less a hotel, because some of its
guests put up for longer periods than one week.
Any person conducting the business of keeping a hotel as defined
in this act shall pay an annual license tax of one dollar for each
bed room in said hotel.