Chap. 118.—An ACT to amend and re-enact sections 181 and 186 of the Tax
Code of Virginia, in relation to hotels and lodging houses. (Hi B 63)

Approved March 10, 1928

1. Be it enacted by the general assembly of Virginia, That sections

one hundred and cighty-one and one hundred and eighty-six of the

Tax Code of Virginia, be amended and re-enacted so as to read as
follows:

Section 181. Hotels. 1 eps a public inn or lodging
house of more than ten bedrooms where transient guests are fed or
lodged tor pay in this State, shall be deemed for the purposes of this
section to be engaged in the business of keeping a hotel. A transient
guest 1s one who puts up for less than one week at such hotel, but
such a house 1s 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 section, shall pay an annual license
tax of one dollar for each bedroom in such hotel; provided, that hotels

at summer and health resorts, keeping open not more than four months
in a year, shall pay only one-half of the foregoing sum.

This section, as hereby amended, shall be in force on and after
the first day of January, nineteen hundred and twenty-nine.

Section 186. Lodging houses.—Any person who shall furnish, for
compensation, lodging or diet to travelers or sojourners in any house
of ten bedrooms or less, shall be deemed to keep a lodging house.
Every person who keeps a lodging house shall pay an annual license
tax of five dollars.

This section, as hereby amended, shall be in force on and after the
first day of January, nineteen hundred and twenty-nine.