[Adopted 12-9-1985; amended in its entirety 3-20-2023]
The following words and phrases when used in this article, for
the purposes of this article, have the meanings respectively ascribe
to them in this section, except in those instances where the context
clearly indicates a different meaning:
Any room or rooms, lodgings, accommodations, or space at
a lodging facility for which tax is imposed on the retail sale of
the same pursuant to this article.
The room charge less the discount room charge, if any, provided
that the accommodations fee must not be less than $0.
Any person other than an accommodations provider that i)
facilitates the sale of an accommodation and ii) either a) charges
a room charge to the customer, and charges an accommodations fee to
the customer, which fee it retains as compensation for facilitating
the sale; b) collects a room charge from the customer; or c) charges
a fee, other than an accommodations fee, to the customer, which fee
it retains as compensation for facilitating the sale. For purposes
of this definition, "facilitates the sale" includes brokering, coordinating,
or in any other way arranging for the purchase of the right to use
accommodations via a transaction directly, including one or more payment
processors, between a customer and an accommodations provider. "Accommodations
intermediary" does not include a person:
If the accommodations are provided by an accommodation provider
operating under a trademark, trade name, or service mark belong to
that person;
Who facilitates the sale of an accommodation if i) the price
paid by the customer to such person is equal to the price paid by
such person to the accommodations provider for the use of the accommodations
and ii) the only compensation received by such person for facilitating
the sale of the accommodation is a commission paid from the accommodation
provider to such person; or
Who is licensed as a real estate licensee pursuant to Article
1 (§ 54.1-2100 et seq.) of Chapter 21 of Title 54.1 of the
Code of Virginia, when acting within the scope of such license.
Any person that furnishes accommodations to the general public
for compensation. The term "furnishes" includes the sale of use or
possession or the sale of the right to use or possess.
The Commissioner of the Revenue of the County of Page, Virginia,
or any duly authorized deputies or agents.
The County of Page, Virginia.
Director of the local Department of Tax Administration or
any of the duly authorized deputies or agents of the Director.
The full amount charge by the accommodation provider to the
accommodation intermediary, or an affiliate thereof, for furnishing
the accommodations.
Any public or private hotel, inn, apartment hotel, hostelry,
tourist camp, tourist cabin, tourist home or house, camping grounds,
club, motel, rooming house, any place that offers short-term lodging,
or other place within the County offering accommodations for one or
more persons at any one time, and the owner and operator thereof,
who, for compensation, furnishes accommodations to any transients
as hereinafter defined.
Individuals, firms, partnerships, associations, corporations,
persons acting in representative capacity and combinations of individuals
of whatever form and character.
A sale to any person for any purpose other than for resale.
The total charge made to, or total price paid by or for,
a transient in a retail sale for the use or possession of accommodations
at any such lodging facility before taxes. "Room charge" includes
any fee charged to the customer and retained as compensation for facilitating
the sale, whether described as an accommodations fee, facilitation
fee, or any other name.
Any person who for any period of less than 30 consecutive
days, either at his own expense or at the expense of another, obtains
accommodations in any lodging facility as hereinabove defined, for
which a charge is made.
A.
Levy; amount of tax. Pursuant to the Code of Virginia, § 58.1-3819,
in addition to all other taxes, there is hereby imposed and levied
a tax equivalent to 10% of the total room charge paid by or for any
such transient for the use or possession of accommodations; provided,
however, that the tax imposed by this subsection will not be imposed
on any transient occupancy in any lodging facility that is located
within any town that has imposed a tax on transient occupancy.
[Amended 5-6-2024][1]
B.
Exemptions. No tax is payable hereunder on the total room charge
paid for accommodations to any hospital, medical clinic, convalescent
home, or home for the aged.
C.
Collection of tax.
(1)
For any retail sale of accommodations facilitated by an accommodation
intermediary, the accommodations intermediary will be deemed a facility
making a retail sale of an accommodation. The accommodations intermediary
must collect the tax imposed pursuant to this article, computed on
the total room charge, from the person paying for the accommodations
at the time payment for such accommodations is made and shall be liable
for the same.
(2)
For any retail sale of accommodations not facilitated by an accommodation
intermediary, the accommodations provider must collect the tax imposed
pursuant to this article, computed on the total room charge, from
the person paying for the accommodations at the time payment for such
accommodations is made and shall be liable for the same.
D.
Report and remittance of tax.
(1)
For any retail sale of accommodations facilitated by an accommodations
intermediary, the accommodations intermediary must remit the tax imposed
pursuant to this article to the Commissioner.
(2)
For any retail sale of accommodations not facilitated by an accommodations
intermediary, the accommodations provider must remit the tax imposed
pursuant to this article to the Commissioner.
(3)
For any transaction for the retail sale of accommodations involving
two or more parties that meet the definition of accommodations intermediary,
nothing in this article prohibits such parties from making an agreement
regarding which party will be responsible for collecting and remitting
the tax, so long as the party so responsible is registered with the
Commissioner for purposes of remitting the tax. In such event, the
party that agrees to collect and remit the tax will be the sole party
liable for the tax, and the other parties to such agreement will not
be liable for such tax.
(4)
The person collecting any such tax required pursuant to this article
must make out a report on such forms and setting forth such information
as the Commissioner may prescribe and require, showing the amount
of total room charges collected, and the tax required to be collected,
and must sign and deliver the same to the Commissioner with a remittance
of such tax.
(5)
Such reports and remittances must be made monthly on or before the
20th day of the month and covering the amount of tax collected during
the preceding month. If the remittance is by check or money order,
it must be payable to the County and all remittances received hereunder
by the Commissioner must be promptly delivered to the Treasurer.
(6)
Each accommodations intermediary must submit to the Commissioner
the property addresses and gross receipts for all accommodations facilitated
by the accommodations intermediary in Page County on a monthly basis.
E.
Interest and penalties upon failure or refusal to remit tax. If any
accommodations provider or accommodations intermediary fails or refuses
to remit to the Commissioner, the tax required to be collected and
paid under this article within the time and the amount specified in
this article, the Commissioner will add a penalty of 10% or $10, whichever
is greater, and if the tax remains delinquent and unpaid for a period
of one month from the date the same is due and payable, interest will
be charged on the unpaid balance at the applicable interest rate.
Such interest will accrue from the date on which the tax was due and
payable.
F.
When the Commissioner to determine the amount of tax due. If any
person required to collect and remit the tax imposed by this article
fails to file a statement and a remittance, or if the Commissioner
has reasonable cause to believe that an erroneous statement has been
filed, the Commissioner may proceed to determine the amount due to
the County pursuant to the Code of Virginia, § 58.1-3903.
G.
Tax immediately due and payable upon cessation of business. Whenever
any person required to collect and pay to the County a tax under this
article quits or otherwise disposes of the business, any tax payable
under the provisions of this article to the County becomes immediately
due and payable, and such person must immediately make a report and
pay the tax due.
H.
Powers and duties of Commissioner generally; rules and regulations.
The Commission will ascertain the name of ever person operating a
lodging facility in the County liable for the collection of the tax
levied by this article. The Commissioner or Treasurer has the power
to adopt rules and regulations not inconsistent with the provisions
of this article and the Code of Virginia for the purpose of carrying
out and enforcing the payment, collection and remittance of the tax
herein levied; and a copy of such rules and regulations will be on
file and available for public examination in the Commissioner's office
during regular office hours. Failure or refusal to comply with any
rules and regulations promulgated under this section is a violation
of this article.
I.
Penalty for violation of article. Any person convicted of willful
failure or refusal to file a tax return at the times required by this
article will be subject to criminal penalties. If the tax lawfully
assessed in connection with the return that was not filed $1,000 or
less, then such failure or refusal to file will be punishable as a
Class 3 misdemeanor. If the tax lawfully assessed in connection with
the return that was not filed is more than $1,000, then such failure
or refusal to file will be punishable as a Class 1 misdemeanor. In
determining the penalty to be applied in the event that a person has
not filed a tax return as required by this article, the penalty will
be based on the amount due to the County as determined by the Commissioner.
Each such failure or refusal will constitute a separate offense. Such
conviction will not relieve any such person from the payment, collection,
or remittance of such tax, plus penalties and interests as provided
in this article.
