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§ 26-726 — Exceptions

Code of the City of Richmond, Virginia, 2026 (Recodification codified through Ordinance No. 2025-207, adopted October 14, 2025) · Richmond, Va., City Code § 26-726

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Sec. 26-726. - Exceptions.

No tax shall be payable hereunder on room charge paid: (1) To any hospital, medical clinic, convalescent home or home for the aged. (2) In the form of a space rental paid to any travel campground. (3) By any person enrolled in and attending full-time a school, college, or university within the corporate City limits. (4) By any person who is within the corporate City limits for commercial production of a film or video and who commits in advance to lodging at accommodations for a minimum of 30 days and who actually lodges at the accommodations for a minimum of 30 days.

(Code 2020, § 26-726.1; Ord. No. 2023-151, § 2, 5-22-2023)