[Added 7-1-1996]
For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
MOTEL
Any public or private hotel, inn, bed-and-breakfast inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, travel campground or other lodging place within the Town of Middletown offering lodging for any individual or group at any time, and the owner and operator thereof who, for compensation, furnishes lodging to any transients as hereinafter defined.
PERSONS
Includes individuals, firms, partnerships, associations, corporations, persons acting in representative capacity and combinations of individuals of whatever form and character.
ROOM RENTAL
The total charge made by any such motel for lodging and/or space furnished any such transient. If the charge made to such transient includes any charge for services or accommodations in addition to that of lodging and/or use of space, then such portion of the total charge as represents only room and/or space rental shall be distinctly set out and billed to such transient by such motel as a separate item.
TOWN TREASURER
The Town Treasurer of the Town of Middletown, Virginia, or any of his/her duly authorized deputies or agents or successors.
TRANSIENT
Any person who, for any period of not more than 30 consecutive days, either at his own expense or at the expense of another, obtains lodging or the use of any space in any motel, as hereinabove defined, for which lodging or use of space a charge is made.
[Amended 8-10-2000; 10-12-2010]
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent of 5% of the total amount paid for room rental by or for any such transient to any motel.
No tax shall be payable hereunder on room rental paid to any hospital, medical clinic, convalescent home or any home for the aged.
Every person receiving any payment for room rental with respect to which a tax is levied under this article shall collect the amount of tax hereby imposed from the transient on whom the same is levied or from the person paying for such room rental at the time payment for such room rental is made, whether payment is made in cash or on credit by means of a credit card or otherwise.
All amounts collected as taxes under this article shall be deemed to be held in trust by the seller collecting them until remitted to the Town as provided by this article.
A. 
Every person receiving payment for a room rental for which a tax is levied under this article shall make a report for each calendar month, showing the amount of charges collected for room rental and the amount of tax required to be collected.
B. 
The monthly reports shall be made on forms prescribed by the Town Treasurer on or before the 20th day of the calendar month following the month being reported. Each report shall be accompanied by a remittance of the amount of tax due, made payable to the Treasurer, Town of Middletown.
A. 
It shall be the duty of the Town Treasurer to ascertain the name of every person operating a motel in the Town liable for the collection of the tax levied in this article.
B. 
The Town Treasurer shall have the power to adopt rules and regulations not inconsistent with the provisions of this article 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 shall be on file and available for public examination in the Town Treasurer's Office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
If any accommodations provider or accommodations intermediary, or any other person whose duty it is to do so, fails or refuses to collect or remit the tax imposed under this article within the time and in the amounts as specified in this article, the Treasurer will add a penalty of 10% of the total tax due or $10, whichever is greater. In addition, the seller shall pay interest on all taxes imposed under this article which are past due 30 days or more, at the rate of 12% per annum. All penalties and interest shall be payable to the Town of Middletown and are in addition to any criminal penalties imposed under this article.
B. 
As soon as the Treasurer has procured whatever facts and information may be obtainable upon which to base the assessment on any tax payable by any person who has failed to collect, report or remit such tax, the Treasurer shall proceed to determine and as in addition to any criminal penalties imposed under this article.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
A. 
If any person whose duty it is to do so shall fail or refuse to collect the tax imposed under this article and make timely report and remittance thereof or if the Town Treasurer has reasonable cause to believe that an erroneous statement has been filed, the Town Treasurer shall proceed in such manner as is practicable to obtain facts and information on which to base an estimate of the tax due to the Town and, in connection therewith, shall make such investigations and take such testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard shall be given to any person who may become liable for the amount owing prior to any determination by the Town Treasurer.
B. 
As soon as the Treasurer has procured whatever facts and information may be obtainable upon which to base the assessment of any tax payable by any person who has failed to collect, report or remit such tax, the Treasurer shall proceed to determine and assess against such person the tax, penalty and interest provided in this article and shall notify the person by certified or registered mail sent to his or her last known address of the amount of such tax, penalty and interest. The total amount thereof shall be payable 10 days after the date such notice is sent.
A. 
It shall be the duty of every person liable for collection and remittance of the taxes imposed by this article to keep and preserve for a period of two years records showing all room rentals taxable under this article, the amount charged for each room rented, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article.
B. 
The Treasurer shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person for the purpose of administering and enforcing the provisions of this article and to make transcripts of all or any parts thereof.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Whenever any person required to collect and remit to the Town any tax imposed by this article shall cease to operate or shall otherwise dispose of his or her business, the tax shall immediately become due and payable and the person shall immediately make a report and remittance thereof.
A. 
Is shall be the duty of the Treasurer to ascertain the name of every person operating a motel in the Town liable for the collection of the tax imposed by this article who fails, refuses or neglects to collect such tax or to make the reports and remittances required by this article. The Treasurer may have issued a summons for such person and the summons may be served upon such person in the manner provided by law.
B. 
In the event any person who has rented a room refuses to pay the tax imposed by this article, the motel employee on duty may call upon the Police Department for assistance and the investigating officer may, when probable cause exists issue the person who has rented the room a summons as provided by law.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II)]
Any person violating or failing to comply with any of the provisions of this article shall be punishable by a maximum fine of $500 or by a period of imprisonment not exceeding 12 months or by both such fine and imprisonment. Conviction shall not relieve any person from the payment, collection or remittance of the tax as provided in this article. Each violation or failure shall be a separate offense.