[Adopted 9-19-2000]
This article may be referred to as the "Warren
County Transient Occupancy Tax."
For the purpose of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
Any public or private hotel, motel, boardinghouse, travel
campground, short- term tourist rentals, and other facilities offering
guest rooms rented out for continuous occupancy for fewer than 30
consecutive days.
[Added 11-18-2021]
The amount paid to or retained by the accommodations intermediary
for facilitating the sale. The accommodations fee shall be distinctly
set out as a separate item.
[Added 11-18-2021]
Any person other than an accommodations provider who facilitates
the sale of an accommodation, charges a room charge to the customer,
and charges an accommodations fee, which fee it retains as compensation
for facilitating the sale. For the 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:
[Added 11-18-2021]
If the accommodations are provided by an accommodations provider
operating under a trademark, trade name, or service mark belonging
to that person; or
Who facilitates the sale of an accommodation if:
The price paid by the customer to the person is equal to the
price paid by the person to the accommodations provider for the accommodations;
and
The only compensation received by the person facilitating the
sale of the accommodation is a commission paid from the accommodations
provider to that person.
Any person who 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.
[Added 11-18-2021]
The Commissioner of the Revenue of the County of Warren,
Virginia, or any of his duly authorized deputies or agents or successors.[1]
Any public or private hotel, motel, boardinghouse, travel
campground and other facilities offering guest rooms rented out for
continuous occupancy for fewer than thirty consecutive days.[2]
The total price paid by the customer for the use or possession
of the room or space occupied for lodging by a transient. If the price
paid by the customer includes any charge for services or accommodations
in addition to the use or possession of the room or space occupied
for lodging, the additional price paid shall be distinctly set out
and billed to such transient by such accommodations or short-term
tourist rental as a separate item.
[Amended 6-19-2012; 11-18-2021]
A single-family dwelling not attached to any other dwelling
by any means and located on an individual lot that is rented out for
continuous occupancy for fewer than 30 consecutive days.
[Added 6-19-2012]
Any person who, for any period of fewer than 30 consecutive
days, either at his or her own expense or at the expense of another,
obtains the use or possession of any space or room occupied for lodging
in any accommodations or short-term tourist rental, as hereinabove
defined, for which a price is charged.
[Amended 6-19-2012; 11-18-2021]
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 5% of the total price
paid by the customer for the use or possession of any short-term tourist
rental, room or space occupied for lodging by any such transient.
The excess over 2% shall be designated and spent solely for tourism
and travel, marketing of tourism or initiatives that attract travelers
to the locality, increase occupancy at lodging properties, and generate
tourism revenues in the locality.
[1]
Editor’s Note: This ordinance provided an effective
date of 7-1-2017.
No tax shall be payable hereunder on room charge
paid to any hospital, medical clinic, convalescent home or any home
for the aged.
[Amended 6-19-2012; 11-18-2021]
A.
For sales
of accommodations not facilitated by an accommodations intermediary,
the accommodations provider shall collect the amount of transient
occupancy tax hereby imposed from the person paying for the accommodations
when the accommodations are paid, whether payment is made in case
or on credit by means of a credit card or otherwise.
B.
For sales
of accommodations facilitated by an accommodations intermediary, the
accommodations intermediary shall collect the transient occupancy
tax computed on the total price paid.
[Amended 11-18-2021]
All amounts collected as taxes under this article
shall be deemed to be held in trust for the County by the accommodations
provider or accommodations intermediary required to collect them until
remitted to the County as provided by this article.
[Amended 11-18-2021]
A.
Every accommodations provider and accommodations intermediary
receiving payment for a room charge 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 charge and the amount of
tax required to be collected.
B.
The monthly reports shall be made on forms prescribed
by the Commissioner. Each monthly report shall include all information
requested on the Commissioner's prescribed form and shall be signed
by the accommodations provider or accommodations intermediary receiving
any payment for a room charge. 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
[Amended 6-19-2012; 11-18-2021]
A.
It shall be the duty of the Commissioner of the Revenue
to ascertain the name of every person operating an accommodation or
short-term tourist rental 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 by any
accommodations provider or accommodations intermediary receiving payment
for a room charge shall be deemed a violation of this article.
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%. No penalty under this Subsection B shall exceed 10% of the past due tax. 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.
C.
Any corporate, partnership or limited liability company
officer, as defined in § 58.1-3906, Code of Virginia, 1950,
as amended, who willfully fails to pay, collect or truthfully account
for and pay over any transient occupancy tax, or willfully attempts
in any manner to evade or defeat any such tax or the payment thereof,
shall, in addition to other penalties provided by law, be liable for
a penalty of the amount of the tax evaded or not paid, collected or
accounted for and paid over, to be assessed and collected in the same
manner as such taxes are assessed and collected.
[Amended 11-18-2021]
A.
If any accommodations provider or accommodations intermediary
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 accommodations provider
or accommodations intermediary 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
on any tax payable by any accommodations provider or accommodations
intermediary who has failed to collect, report or remit such tax,
the Commissioner shall proceed to determine and assess against such
accommodations provider or accommodations intermediary the tax, penalty
and interest provided in this article and shall notify the accommodations
provider or accommodations intermediary by certified or registered
mail, sent to the last known address, of the amount of such tax, penalty
and interest. The total amount thereof shall be payable 10 days after
the date such notice is sent.
[Amended 6-19-2012; 11-18-2021]
A.
It shall be the duty of every accommodations provider
and accommodations intermediary liable for collection and remittance
of the taxes imposed by this article to keep and preserve for a period
of three years records showing all short-term tourist rentals or room
rentals taxable under this article, the amount charged for each short-term
tourist rental or room charged, 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 accommodations provider and accommodations
intermediary, 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.
[Amended 6-19-2012; 11-18-2021]
A.
It shall be the duty of the Commissioner of the Revenue
to ascertain the name of every accommodations provider and accommodations
intermediary operating an accommodation or short-term tourist rental
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 accommodations provider and accommodations
intermediary, and the summons may be served upon such person in the
manner provided by law. One return of the original summons shall be
made returnable to the General District Court for the County.
B.
In the event that any person who has rented or been
charged for an accommodation or short-term tourist rental refuses
to pay the tax imposed by this article, the accommodation or short-term
tourist rental employee on duty may call upon the Sheriff's office
for assistance, and the investigating officer may, when probable cause
exists, issue the person who has rented the room or short-term tourist
rental a summons or warrant returnable to the General District Court
as provided by law.
[Amended 11-18-2021]
Any corporate or partnership officer as defined
in § 58.1-3906 of the Code of Virginia, 1950, as amended,
or any other accommodations provider and accommodations intermediary
required to collect, account for and pay over any transient occupancy
tax, who willfully fails to collect or truthfully account for and
pay over such tax, and any such officer or person who willfully evades
or attempts to evade any such tax or the payment thereof, shall, in
addition to any other penalties provided by law, be guilty of a Class
1 misdemeanor. Conviction shall not relieve any accommodations provider
and accommodations intermediary from the payment, collection or remittance
of the tax, penalties or interest as provided in this article. Each
violation or willful failure to comply shall be a separate offense.
[Amended 6-19-2012; 11-18-2021]
Each accommodations or short-term tourist rental
which collects, accounts for and remits to Warren County a transient
occupancy tax shall be allowed a commission for such service in the
form of a deduction from the tax remitted in the amount of 5% of the
amount of the tax due and accounted for.
