[Adopted 7-7-1999; amended in its entirety 10-2-2023]
As used in this article, the following words and terms shall have the following meanings unless the context clearly indicates otherwise:
ACCOMMODATIONS
Any room or rooms, lodgings, accommodations in any hotel, motel, inn, tourist camp, tourist home, tourist cabin, camping grounds, club, or any other place in which rooms, lodging, space, or accommodations are furnished to transients for consideration.
ACCOMMODATIONS FEE
The room charge less the discount room charge, if any, provided that the accommodations fee shall not be less than $0.
ACCOMMODATIONS INTERMEDIARY
Any person other than an accommodations provider that facilitates the sale of an accommodation, 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. 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:
(1) 
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
(2) 
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 § 54.1-2100 et seq. of the Code of Virginia.
ACCOMMODATIONS PROVIDER
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.
BED-AND-BREAKFAST ESTABLISHMENT
An establishment with eight or fewer bedrooms which provides overnight accommodations.
DISCOUNT ROOM CHARGE
The full amount charged by the accommodations provider to the accommodations intermediary, or an affiliate thereof, for furnishing the accommodations.
OCCUPANT
The individual or group who occupies a guest room or camping space.
PERSON
Includes, but is not limited to, any natural person, corporation, limited-liability company, partnership, or association.
ROOM CHARGE
The full retail price charged to the customer by the accommodations intermediary for the use of the accommodations before taxes. The 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.
SHORT-TERM RENTAL
The provision of a room or space that is suitable or intended for occupancy for dwelling, sleeping, or lodging purposes, for a period of fewer than 30 consecutive days, in exchange for a charge for the occupancy.
TRANSIENT
Any person or individual who for any period of fewer than 30 consecutive days occupies accommodations for which occupancy a charge is made (whether such charge is paid by the occupant or by another). Contracting and paying for the occupancy of a lodging room or rooms for 30 consecutive days or more, when the lodging room or rooms are occupied by different individuals or by different groups of individuals for fewer than 30 consecutive days, constitutes transient occupancy or use of the rooms and is subject to the tax provided by this article.
Pursuant to §§ 58.1-3819 and 58.1-3842 of the Code of Virginia, and in addition to all other taxes, there is hereby imposed and levied on each and every transient a tax equivalent to 4% of the total room charge paid by or for any such transient customer for the use or possession of the room or space occupied as accommodations by such transient.
No tax shall be payable hereunder on room or space rental:
A. 
At any hospital, medical clinic, convalescent home, nursing home or home for the aged.
B. 
Continuously occupied for 30 or more consecutive days by the same individual or same group of individuals not to exceed the number allowed by any special exception or special use permit.
C. 
Within the Town of Washington for so long as the town imposes its own transient occupancy tax.
A. 
Any bed-and-breakfast establishment which provides rooms together with food and/or beverages for a fixed aggregate price shall collect and remit to the County the tax referred to in § 151-58B of the Rappahannock County Code (the combined transient occupancy and food and beverage tax) and shall then be exempt from the levy and collection of this transient occupancy tax as to such room or rooms.
B. 
Any bed-and-breakfast which chooses to itemize its charges to an occupant so to show charges for food and/or beverages separate and apart from charges for room occupancy shall collect the tax levied by § 151-58B of the Rappahannock County Code (food and beverage tax) on the portion of the bill attributable to food and/or beverages and shall collect the tax levied by this transient occupancy tax on the portion of the bill attributable to room occupancy.
A. 
As further provided herein, 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 at the time payment for such room rental is made. Such tax shall be deemed to be held in trust by the person required to collect the same until remitted as required herein.
B. 
For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall collect the tax imposed pursuant to this article, computed on the total price paid for the use or possession of the accommodations, and shall remit the same to the Treasurer and shall be liable for the same.
C. 
For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall collect the tax imposed pursuant to this article, computed on the room charge, and shall remit the taxes on the room charge to the Treasurer and shall be liable for the same.
D. 
The person collecting and remitting any tax under this article shall be entitled to retain 3% of the amount of any payment due the County, provided that the payment and the reporting required by § 151-76 within this article is not delinquent.
E. 
Remittances are due on or before the date prescribed in § 151-76B of this article.
A. 
The person collecting any tax under this article shall make out a report upon such forms and setting forth such information as the Commissioner of Revenue may prescribe and require, showing the total price paid by each 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, and shall submit the report and remit such tax to the Treasurer.
B. 
Said reports and remittances shall be made on or before the 20th day of each January, April, July, and October, covering the amount of tax collected during the preceding calendar quarter. For example, the remittance for tax collections occurring January, February, and March is due by April 20.
It shall be the duty of any person liable for collection and remittance of the taxes imposed by this article to keep and preserve for a period of three years records showing the information required to be reported by § 151-76 above. The Commissioner of the Revenue shall have the power to examine such records for the purpose of administering and enforcing the provisions of this article and to make copies of all or any parts thereof and may require the person to produce such records in the office of the Commissioner upon 10 days' written request to the person, by certified mail to the person's address most recently on file with the Commissioner. Failure by the person to so produce said records shall be a violation of this article.
Whenever any person required to collect and pay the tax imposed under this article shall cease to operate or otherwise dispose of his or her business, any tax payable under this article shall become immediately due and payable, and such person shall immediately make a report and pay to the Treasurer of Rappahannock County any tax due.
The Commissioner of the Revenue shall promulgate rules and regulations for the interpretation, administration and enforcement of this article. It shall also be the duty of the Commissioner of the Revenue to ascertain the name of every person liable for collection of the tax imposed by this article. If any such person fails, refuses or neglects to collect such tax or make the reports and remittances required by this article, the Commissioner of the Revenue shall have all the enforcement powers authorized by this article and Chapter 31 and Chapter 39 of Title 58.1 of the Code of Virginia.
If any person shall fail to remit the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the Treasurer a penalty of 10%. Interest shall accrue on taxes that remain due and delinquent for a period of one month from the date same are due and payable as prescribed in § 151-75 of this article.
If any person required to collect and remit the tax imposed by this article fails to file a report and a remittance, 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 County and in connection therewith shall make such investigations as may be necessary.
The Treasurer shall have the power and the duty of collecting the taxes imposed and levied hereunder and shall cause the same to be paid into the general treasury for Rappahannock County, Virginia. The Treasurer shall have all powers of collection granted by Chapter 39 of Title 58.1 of the Code of Virginia.
Any person violating or failing to comply with any of the provisions of this article shall, upon conviction thereof, be subject to criminal penalties. If the tax lawfully assessed in connection with the return that was not filed is $1,000 or less, then such failure 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 to file will be punishable as a Class 1 misdemeanor. The penalty will be based on the amount due to the County as determined by the Commissioner of the Revenue. Each such violation or 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 interests, as provided in this article.
A. 
As authorized by § 15.2-983 of the Code of Virginia, every person engaging in the business of short-term rental, as defined herein, shall annually register with the Commissioner of the Revenue for each place of business in Rappahannock County from which short-term rental business will be conducted by the applicant. Such application shall be filed by January 31 of each year or within 30 days of the beginning of a short-term rental business. The application shall be on a form prescribed by the Commissioner of the Revenue and shall contain:
(1) 
The name under which the applicant intends to operate the rental business;
(2) 
The location in the County from which the rental business will be conducted as well as the location of the rental business headquarters; and
(3) 
Such other information as the Commissioner of the Revenue may require.
B. 
Excluded from this registry requirement are persons who are: 1) licensed by the Real Estate Board; 2) represented by a real estate licensee; registered pursuant to the Virginia Real Estate Time-Share Act (§ 55.1-2200 et seq.); or 3) licensed or registered with the Virginia Department of Health, related to the provision of room or space for lodging.
C. 
Any person required to register under this article who offers for short-term rental a property that is not registered with the County shall, upon conviction thereof, be fined $500. Each such violation or failure shall constitute a separate offense. Unless and until the offending person pays the penalty and registers such property, he or she may not continue to offer such property for short-term rental.
D. 
Any person required to register under this article may be prohibited from offering a specific property for short-term rental in the County upon violations on more than three occasions of applicable state and local laws and regulations, as they relate to the short-term rental.