[Added 6-22-1976 by Ord. No. 76-21]
For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
COMMISSIONER
The Commissioner of the Revenue of the City and any of his duly authorized deputies and agents.
DIRECTOR OF FINANCE
The Director of Finance of the City and any of his duly authorized deputies and agents.
[Added 6-14-2016 by Ord. No. 16-20]
HOTEL
Any public or private hotel, inn hostelry, tourist home or house, motel, rooming house, short-term dwelling as defined in § 286-202.10 of this Code, or other lodging place within the City offering lodging, as defined in this section, for compensation to any transient, as hereinafter defined.
[Amended 12-12-2023 by Ord. No. 23-21]
LODGING
Room or space furnished any transient.
PERSON
Any individual, corporation, company, association, firm, copartnership or any group of individuals acting as a unit.
TRANSIENT
Any person who for fewer than 30 consecutive days, either at his own expense or at the expense of another, obtains lodging at any hotel.[1]
[Amended 12-12-2023 by Ord. No. 23-21]
[1]
Editor’s Note: The definition of “Treasurer,” which immediately followed, was repealed 6-14-2016 by Ord. No. 16-20.
[Amended 1-9-2001 by Ord. No. 00-20]
There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, on each transient, a tax equivalent to 8% of the total amount paid for lodging by or for any such transient to any hotel. Such tax shall be collected from such transient at the time and in the manner provided by this article.
[Amended 6-14-2016 by Ord. No. 16-20]
Every person receiving any payment for lodging with respect to which a tax is levied under this article shall collect the amount of such tax so imposed from the transient on whom such tax is levied, or from the person paying for such lodging, at the time payment for such lodging is made. The taxes required to be collected under this article shall be deemed to be held in trust by the person required to collect such taxes until the same have been remitted to the Director of Finance.
[Amended 6-14-2016 by Ord. No. 16-20]
The person collecting any tax as provided in this article shall make out a report thereof, upon such forms and setting forth such information as the Commissioner may prescribe and require, showing the amount of lodging charges collected and the tax required to be collected, and shall sign and deliver such report to the Commissioner and remit such tax to the Director of Finance. Such report and remittance shall be made as required by the Commissioner, which shall be at least once in every thirty-day period.
[Amended 6-14-2016 by Ord. No. 16-20]
If any person shall fail or refuse to report to the Commissioner or remit to the Director of Finance the tax required to be collected and paid under this article within the time and in the amount as provided for in this article, there shall be added to such tax by the Director of Finance penalties and interest as provided by §§ 58.1-3916 and 58.1-3916.1 of the Code of Virginia, which shall be computed upon the tax and penalty from the date such taxes were due and payable.
If any person shall fail or refuse to collect the tax imposed under this article and to make, within the time provided in this article, the reports and remittances required, the Commissioner shall proceed in such manner as he may deem best to obtain facts and information on which to base the tax due. As soon as the Commissioner shall secure such facts and information as he is able to obtain upon which to base the assessment of any tax due and payable by any person who has failed or refused to collect such tax and to make such report and remittance, he shall proceed to determine and assess against such person such tax and penalty and interest as in this article provided for and shall notify such person by registered mail, sent to his last place of known address, of the amount of such tax and interest and penalty, and the total amount thereof shall be payable within 10 days of such notice. The Commissioner shall have the power to examine such records for the purpose of administering and enforcing the provisions of this article as are provided by law.
[Amended 6-14-2016 by Ord. No. 16-20]
Whenever any person required to collect and pay the City a tax pursuant to provisions of this article shall cease to operate, go out of business or otherwise dispose of his business, any tax then payable to the City shall become immediately due and payable, and such person shall immediately make a report to the Commissioner and pay the tax due the Director of Finance.
It shall be the duty of every person liable for the collection of any payment to the City of any tax imposed by this article to keep and preserve for a period of two years such suitable records as may be necessary to determine the amount of such tax as he may have been responsible for collecting and paying to the City. The Commissioner may inspect such records at all reasonable times.
Any person who shall violate any of the provisions of this article shall, upon conviction thereof, be punishable as provided by §§ 58.1-3916 and 58.1-3916.1 of the Code of Virginia. Every violation and each day's continuance thereof shall constitute a separate offense.