For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
"Accommodations"
shall mean any room or space for which tax is imposed on the retail sale pursuant to this chapter and includes, but is not limited to, any public or private hotel, inn, apartment, hostelry, tourist home or house, motel, rooming house or other lodging place within the city of Staunton offering lodging, and the owner and operator thereof, who, for compensation, furnishes lodging to any transients as hereinafter defined.
"Accommodations fee"
shall mean the room charge less the discount room charge, if any; provided, that the accommodations fee shall not be less than $0.00.
"Accommodations intermediary"
shall mean any person other than an accommodations provider that (a) facilitates the sale of an accommodation, and (b) either (i) 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; (ii) collects a room charge from the customer; or (iii) 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 via one or more payment processors, between a customer and an accommodations provider.
"Accommodations intermediary"
does not include a person:
(a) 
If the accommodations are provided by an accommodations provider operating under a trademark, trade name, or service mark belonging to such person;
(b) 
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 accommodations provider to such person; or
(c) 
Who is licensed as a real estate licensee pursuant to Article 1 (Section 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.
"Accommodations provider"
shall mean 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.
"Commissioner of the revenue"
shall mean the commissioner of the revenue of the city of Staunton, Virginia, or any duly authorized deputies or agents.
"Person"
shall mean, but is not limited to, individuals, firms, partnerships, associations, corporations, persons acting in representative capacity, and combinations of individuals of whatever form and character.
"Retail sale"
shall mean the sale or charges for any room or rooms, lodgings, or accommodations furnished to transients for less than 90 continuous days by any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for a consideration.
"Room charge"
shall mean the full retail price charged to the transient for the use of the accommodations 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 additional charges made in connection with the rental of accommodations are deemed to be a part of the charge for the room and are subject to the tax. For example, additional charges for movies, local telephone calls and similar services are subject to the tax. Toll charges for long-distance telephone calls are not subject to the tax.
"Transient"
shall mean any person who, for any period of fewer than 30 consecutive days, either at his own expense or at the expense of another, obtains the use or possession of a room or space occupied for lodging in any accommodations as hereinabove defined, for which lodging or use of space a price is charged.
"Treasurer"
shall mean the treasurer of the city of Staunton, Virginia, or any of his authorized deputies or agents.
(Code 1985 § 12-151; Ord. 7-25-85; Ord. 2021-33; Ord. 2022-24)
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied, for the purpose of funding the general operation of the city government, on each and every transient a tax equivalent to six and seven-tenths percent of the total room charge paid by the transient for the use or possession of a room or space occupied for lodging by or for any such transient to any accommodations.
(Code 1985 § 12-152; Ord. 7-25-85; Ord. 7-13-94; Ord. 2007-02; Ord. 2016-07; Ord. 2021-33; Ord. 2022-24)
No tax shall be payable hereunder on room charge paid to any hospital, medical clinic, convalescent home or home for the aged. Also, no tax shall be payable hereunder on space rental paid to any travel campground.
(Code 1985 § 12-153; Ord. 7-25-85; Ord. 2021-33; Ord. 2022-24)
(1) 
For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall collect the tax imposed pursuant to this chapter, computed on the total price paid for the use or possession of the accommodations, and shall remit the same to the city and shall be liable for the same.
(2) 
For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall be deemed under this chapter as a facility making a retail sale of an accommodation. The accommodations intermediary shall collect the tax imposed pursuant to this article, computed on the room charge, and shall remit the same to the city and shall be liable for the same.
(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 section shall prohibit such parties from making an agreement regarding which party shall be responsible for collecting and remitting the tax, so long as the party so responsible is registered as a dealer with the locality. In such event, the party agreeing to collect and remit the tax shall be the sole party liable for the tax, and the other parties to such agreement shall not be liable for such tax.
(4) 
For any retail sale of accommodations facilitated by an accommodations intermediary, nothing herein shall relieve the accommodations provider from liability for retail sales and use taxes on any amounts charged directly to the customer by the accommodations provider that are not collected by the accommodations intermediary.
(5) 
In any retail sale of any accommodations in which an accommodations intermediary does not facilitate the sale of the accommodations, the accommodations provider shall separately state the amount of the tax in the bill, invoice, or similar documentation and shall add the tax to the total price paid for the use or possession of the accommodations. In any retail sale of any accommodations in which an accommodations intermediary facilitates the sale of the accommodation, the accommodations intermediary shall separately state the amount of the tax on the bill, invoice, or similar documentation and shall add the tax to the room charge; thereafter, such tax shall be a debt from the customer to the accommodations intermediary, recoverable at law in the same manner as other debts.
All taxes collected pursuant to this chapter are deemed in be held in trust for the city.
(Code 1985 § 12-154; Ord. 7-25-85; Ord. 2021-33; Ord. 2022-24)
(1) 
The person collecting any such tax shall make out a report upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require, showing the total room charge paid by the customer for the use or possession of a room or space occupied for lodging by or for a transient and the tax required to be collected. The report shall be submitted to the commissioner of the revenue.
(2) 
The commissioner of the revenue shall determine whether the report is in proper form and upon such determination shall cause a copy to be delivered to the treasurer.
(3) 
The person collecting any such tax shall remit the tax to the treasurer.
(4) 
Subject to applicable laws, an accommodations intermediary shall submit to the commissioner of the revenue the property addresses and gross receipts for all accommodations facilitated by the accommodations intermediary in the city. Such information shall be submitted monthly.
(5) 
Said reports and remittances shall be made on or before the twentieth day of the month following each month and covering the amount of tax collected during the preceding month.
(6) 
An accommodations provider shall not be required to submit a report to the commissioner of the revenue if (a) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodation intermediary; and (b) the accommodations provider attests to the commissioner of the revenue that all such sales are facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month the attestation is made. Thereafter, such attestation shall be due annually on a date determined by the commissioner of the revenue on such forms and in such manner as the commissioner of the revenue may prescribe and require. However, such accommodations provider shall make out and submit a report in accordance with this code section for the retail sale of any accommodations not facilitated by an accommodations intermediary and shall remit such tax as otherwise required by this chapter.
(Code 1985 § 12-155; Ord. 7-25-85; Ord. 2021-33; Ord. 2022-24; Ord. 2022-29; Ord. 2025-16)
If any person shall fail or refuse to remit to the treasurer the tax required to be collected and paid under this chapter within the time and in the amount specified in this chapter, there shall be added to such tax by the treasurer interest at the rate of 10 percent per annum from the first day following the day such tax is due upon the amount of the tax for each year or portion thereof from the date upon which the tax is due as provided in this chapter.
(Code 1985 § 12-156; Ord. 7-25-85)
If any person required to collect and remit the tax imposed by this chapter fails to file a report, or if the commissioner of the revenue has reasonable cause to believe that an erroneous report has been filed, the commissioner of the revenue may proceed to determine the amount due to the city and in connection therewith shall make such investigations and take such testimony and other evidence as may be necessary and he shall report his determination to the treasurer; provided, however, that notice and opportunity to be heard be given any person who may become liable for the amount owing prior to any determination by the commissioner of the revenue.
(Code 1985 § 12-157; Ord. 7-25-85)
It shall be the duty of the commissioner of the revenue to ascertain the name of every person operating a hotel in the city, liable for the collection of the tax levied by SCC § 3.35.020. The commissioner of the revenue shall have the power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of determining the amount due to the city under this chapter; and a copy of such rules and regulations shall be on file and available for public examination in the commissioner of the revenue's office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this chapter.
(Code 1985 § 12-159; Ord. 7-25-85)
Any person intentionally failing to file a report required by this chapter shall be guilty of a misdemeanor, and upon conviction thereof, punishment shall not exceed that prescribed for a Class 3 misdemeanor as provided in Section 18.2-11 of the Code of Virginia (1950), as amended. Each such failure shall constitute a separate offense. Such conviction shall not relieve any such person from the payment, collection or remittance of such tax, penalties and interest, as provided in this chapter.
Cross reference – Penalty for Class 3 misdemeanor, SCC § 1.05.100.
(Code 1985 § 12-160; Ord. 7-25-85)