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§ 12-288 — Exceptions

Code of the City of Richmond, Virginia, 2026 (Recodification codified through Ordinance No. 2025-207, adopted October 14, 2025) · Richmond, Va., City Code § 12-288

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Sec. 12-288. - Exceptions.

The fee levied pursuant to Section 12-287 shall not apply to retail sales paid for by the United States or to transients who are officers or employees of the United States and are incurring the retail sale on the official business of the United States, shall not be imposed upon a retail sale that is not subject to the tax levied pursuant to Chapter 26, Article X shall not be imposed upon a retail sale made at a facility with fewer than 41 units used as accommodations, and shall not be imposed upon a retail sale made by an accommodations intermediary which is facilitating the sale of accommodations at a facility with fewer than 41 units used as accommodations.

(Code 2020, § 12-268; Ord. No. 2023-159, § 1, 6-12-2023)