[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:
The Commissioner of the Revenue of the City and any of his
duly authorized deputies and agents.
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]
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]
Room or space furnished any transient.
Any individual, corporation, company, association, firm,
copartnership or any group of individuals acting as a unit.
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which immediately followed, was repealed 6-14-2016 by Ord.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.
