Search
Generic filters
Exact matches only
Filter by Chapter
Select all
Chapter 01 - General Provisions
Chapter 03 - Administration
Chapter 05 - Public Works
Chapter 07 - Traffic Code
Chapter 09 - General Regulations
Chapter 11 - Business Regulations
Chapter 13 - General Offenses
Chapter 15 - Emergency Services and Responders
Chapter 17 - Economic Development Authority
Chapter 19 - Land Use and Development
Chapter 31 - Fees and License Taxes
image_pdfimage_print

Chapter 18 – Transient Occupancy Tax

[Adopted 7-12-2012 (Ch. 147, Art. XX, of the 1993 Code)]

§ 3.7-55 Definitions.

As used in this article, unless the context clearly indicates otherwise, the following terms shall have the meanings indicated:

COMMISSIONER OF THE REVENUE

The Commissioner of the Revenue of Appomattox County.

OCCUPANCY

The use or possession or the right to the use or possession of any space, room or rooms, or portion thereof, in any hotel, motel, boardinghouse or travel campground and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days for dwelling, lodging, or sleeping purposes.

PERSON

Includes, but is not limited to, any individual, firm, partnership, association, corporation, person acting in a representative capacity or any group of individuals acting as a unit.

RENT

The consideration charged, whether or not received, for the occupancy of a space in a hotel, motel, boardinghouse or travel campground and other facilities offering guests rooms rented out for continuous occupancy for fewer than 30 consecutive days valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and service of any kind or nature, without any deduction therefrom whatsoever.

TRAVEL CAMPGROUND

Any area, site, lot, field or tract of land offering spaces for recreational vehicles or campsites for transient dwelling purposes, or temporary dwelling during travel, or recreational or vacation uses.

TREASURER

The Treasurer of Appomattox County.

§ 3.7-56 Tax imposed.

Pursuant to the provisions of Title 58.1 (§ 58.1-3819) of the Code of Virginia, there is hereby imposed and levied by the County on each transient an occupancy tax in the amount of 2% of the charge made for each room or space rented to such transient. Such tax shall be collected from such transient at the time rooms or spaces are rented in accordance with this article. The tax imposed hereby shall apply to all hotels, motels, boardinghouses, and travel campgrounds and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days, except that the tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels, motels, boardinghouses, travel campgrounds and other facilities offering guest rooms. This tax is imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.

§ 3.7-57 Collection.

Every person, firm or corporation receiving any payment for occupancy 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 occupancy at the time payment for such occupancy is made. The tax required to be collected under this section shall be deemed to be held in trust by the person, firm or corporation required to collect such taxes as provided in this article.

§ 3.7-58 Reporting; payment.

[Amended 11-5-2012]

The person, firm or corporation collecting any tax as provided in this article shall make out a report thereof on such forms and setting forth such information as the Commissioner of the Revenue may prescribe and require, showing the amount of occupancy charges collected and the taxes required to be collected, and sign and deliver such report to the Commissioner of the Revenue with remittance of the taxes collected, less 3% of the total amount collected. Such report and remittance shall be for the calendar year and shall be made no later than March 31 of the next following year. The three-percent deduction is allowed to defray the expense incurred by persons, firms, or corporations collecting this tax, except that no deduction shall be allowed if the amount due was delinquent.

§ 3.7-59 Late payment penalty and interest.

[Amended 11-5-2012]

If any person shall fail or refuse to remit to the Commissioner of the Revenue the tax required to be collected and paid under this article within the time and in the amount specified, there shall be added to such tax by the County Treasurer a penalty in the amount of 10% thereof and interest on the principal amount thereon at the rate of 10% per annum.

§ 3.7-60 Failure to collect taxes or make reports.

It shall be unlawful for any person, firm or corporation to fail, or refuse, to collect the taxes imposed under this article and to make reports and remittance as required. The Commissioner of the Revenue shall have the power to examine pertinent records for the purpose of administering or enforcing the provisions of this article.

§ 3.7-61 Records.

It shall be the duty of every person, firm or corporation liable for the collection and payment to the County of any tax imposed by this article to keep and preserve for a period of four years such suitable records as may be necessary to determine the amount of tax due to have been collected and paid to the County. The Commissioner of the Revenue may inspect such records at all reasonable times.

§ 3.7-62 Violations and penalties.

Any person, firm, or corporation convicted of violating the provisions of this article shall be subject to a fine of not more than $100, and each failure, refusal, neglect, or violation and each day’s continuance thereof shall constitute a separate offense. This penalty shall be deemed to be in addition to and not in lieu of the penalties set forth in § 3.7-59 of this article.

 

Sign up to Receive Code Updates via Email