[Adopted 12-9-1985]
[Amended 2-11-1997; 5-13-1997; 6-7-2011]
A transient occupancy tax is hereby levied on
all hotels, motels, boardinghouses, travel campgrounds and other facilities
including, but not limited to, bed-and-breakfast establishments, privately-owned
homes, cabins or other buildings rented out for continuous occupancy
for fewer than 30 consecutive days, located within the boundaries
of the County of Page, Virginia, or within the limits of any town
located within the boundaries of the County of Page, Virginia, at
the rate of 5% of the amount of charge for the occupancy of any room
or rooms provided by said facility. The tax imposed hereunder shall
not apply within the limits of any town located in the County where
such town now or hereafter imposes such tax.
[Amended 2-10-1986]
A.
The tax imposed hereunder shall be collected by the
owner or agent of the owner of the hotel, motel and boardinghouse
and shall be due and payable in monthly intervals to the Commissioner
of Revenue of the County of Page, Virginia, on or before the 20th
day of the succeeding month for which the tax has been collected.
A report shall be filed by the owner or his agent with the Commissioner
of Revenue on forms provided by the Commissioner disclosing the total
charges for the occupancy of the rooms provided and the computation
of the tax due the County.
B.
A penalty of 10% or $10, whichever amount is greater,
of the total tax due is hereby imposed on any monthly interval payment
which is not paid on or before the 20th day of the succeeding month
for which the tax has been collected. Interest at the rate of 10%
per annum from the first day following the day such taxes are due
shall be charged and collected upon the principal of all taxes then
remaining unpaid.
[Amended 5-13-1997]
