[Adopted 7-10-1985 (Ch. 9, Art. XVI, of the 1984 Frederick
County Code); amended in its entirety 8-28-1985]
For the purpose of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
The Commissioner of the Revenue of the County of Frederick,
Virginia, or any of his duly authorized Deputies or Agents or successors.
Any public or private hotel, inn, apartment hotel, hostelry,
tourist home or house, motel, rooming house, travel campground or
other lodging place within the County of Frederick, 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.
Includes individuals, firms, partnerships, associations,
corporations, persons acting in representative capacity and combinations
of individuals of whatever form and character.
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.
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 4-12-1989; 3-23-2016; 4-10-2019]
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 to 3.5% 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 County 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 Commissioner and shall be signed by the seller. They shall
be delivered to the Commissioner 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 County Treasurer. The Commissioner shall promptly transmit
all taxes received to the County Treasurer.
A.
It shall be the duty of the Commissioner of the Revenue
to ascertain the name of every person operating a motel in the County
liable for the collection of the tax levied in this article.
B.
The Commissioner 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 County Administrator'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 5-13-1998]
A.
There shall be a penalty of 10% added to all transient
occupancy taxes imposed under the provisions of this article that
are unpaid on the due date as provided in this article.
B.
In addition to such penalty, interest at the rate
of 10% per annum shall accrue and be added to all due and unpaid taxes
and penalties beginning with the first day following the imposition
of the penalty; provided, however, that for the second and subsequent
years of the delinquency, such interest shall be at the rate established
pursuant to Section 6621 of the United States Internal Revenue Code
of 1986, 26 U.S.C. § 6621, as amended, but not less than
10%. Taxes and penalties herein provided shall be assessed and collected
in the manner provided by law for the enforcement of the collection
of other taxes.
[Amended 1-9-2013]
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 Commissioner of the Revenue has reasonable cause
to believe that an erroneous statement has been filed, the Commissioner
shall proceed in such manner as is practicable to obtain facts and
information on which to base an estimate of the tax due the County
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 any person
who may become liable for the amount owing prior to any determination
by the Commissioner of the Revenue.
B.
As soon
as the Commissioner 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 Commissioner shall proceed to determine and assess against such
person the tax provided in this article. The Commissioner shall then
notify the person, by regular mail or, if the person has consented
to electronic notice, by e-mail, sent to his or her last known address
on file, that a statutory amount has been assessed due to failure
to file and that he or she must contact the Treasurer to obtain the
total amount due, including the assessed amount of penalty and interest.
The total amount thereof shall be payable 10 days after the date such
notice is given. If a corrected assessment is provided to the Commissioner,
the statutorily assessed tax, penalty, and interest would be adjusted.
[Amended 1-9-2013]
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 the current
year and the previous three 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 Commissioner
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.
Whenever any person required to collect and
remit to the County 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.
It shall be the duty of the Commissioner to ascertain
the name of every person operating a motel in the County 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 Commissioner may have issued a summons
for such person or any other person whom the Commissioner believes
to have information concerning the collection of the tax imposed by
this article and/or the nonpayment of such tax or nonfiling of the
reports required by this article, and the summons may be served upon
such person by the Sheriff of Frederick County in the manner provided
by law.
[Amended 1-9-2013]
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 Sheriff's Department for assistance, and the investigating
officer may, when probable cause exists, issue the person who has
rented the room a summons returnable to the General District Court
as provided by law.
[Amended 12-9-1992]
Any person violating or failing to comply with
any of the provisions of this article shall be punishable by a maximum
fine of $2,500 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.
