Chapter 3.35
TRANSIENT OCCUPANCY TAX

Sections:

3.35.010    Definitions.

3.35.020    Levy and rate.

3.35.030    Exceptions.

3.35.040    Collection.

3.35.050    Reports and remittances.

3.35.060    Interest and penalties.

3.35.070    Determination of tax due by the commissioner of the revenue.

3.35.080    Cessation of business – Report and tax due immediately.

3.35.090    Commissioner of the revenue – Other powers and duties.

3.35.100    Penalty.

3.35.010 Definitions.

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

“Commissioner of the revenue” shall mean the commissioner of the revenue of the city of Staunton, Virginia, or any of his duly authorized deputies or agents.

“Hotel” shall mean any public or private hotel, inn, hotel, hostelry, tourist home or house, motel, rooming house, or other lodging place within the city of Staunton offering lodging for four or more persons at any one time, and the owner and operator thereof, who for compensation, furnishes lodging to any transients as hereinafter defined.

“Person” shall mean and include individuals, firms, partnerships, associations, corporations, persons acting in representative capacity, and combinations of individuals of whatever form and character.

“Room rental” shall mean the total charge made by any such hotel for lodging or space furnished any such transient. If the charge made by such hotel to such transient includes any charge for services or accommodations in addition to that of lodging, or the use of space, then such portion of the total charge as represents only room or space rental shall be distinctly set out and billed to such transient by such hotel as a separate item.

“Transient” shall mean any person who, for any period of not more than 30 consecutive days, either at his own expense or at the expense of another, obtains lodging or the use of any space in any hotel as hereinabove defined, for which lodging or use of space a charge is made.

“Treasurer” shall mean the treasurer of the city of Staunton, Virginia, or any of his authorized deputies or agents. (Code 1985, § 12-151; Ord. 7-25-85).

3.35.020 Levy and rate.

In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied, for the purpose of funding the general operation of the city government, on each and every transient a tax equivalent to six and seven-tenths percent of the total amount paid for room rental by or for any such transient to any hotel. (Ord. 2016-07; Ord. 2007-02. Code 1985, § 12-152; Ord. 7-25-85; Ord. 7-13-94).

3.35.030 Exceptions.

No tax shall be payable hereunder on room rental paid to any hospital, medical clinic, convalescent home or home for the aged. Also, no tax shall be payable hereunder on space rental paid to any travel campground. (Code 1985, § 12-153; Ord. 7-25-85).

3.35.040 Collection.

Every person receiving any payment for room rental with respect to which a tax is levied under this chapter shall collect the amount of tax hereby imposed from the transient on whom the same is levied or from the person paying for such room rental, at the time payment for such room rental is made. (Code 1985, § 12-154; Ord. 7-25-85).

3.35.050 Reports and remittances.

(1) The person collecting any such tax shall make out a report upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require, showing the amount of room rental charges collected, and the tax required to be collected, and shall sign and deliver the same to the commissioner of the revenue.

(2) The commissioner of the revenue shall determine whether the report is in proper form and upon such determination shall cause a copy to be delivered to the treasurer.

(3) The person collecting any such tax shall remit the tax to the treasurer.

(4) Said reports and remittances shall be made on or before the twentieth day of the month following each month and covering the amount of tax collected during the preceding month. The first report must be filed not later than August 20, 1985. (Code 1985, § 12-155; Ord. 7-25-85).

3.35.060 Interest and penalties.

If any person shall fail or refuse to remit to the treasurer the tax required to be collected and paid under this chapter within the time and in the amount specified in this chapter, there shall be added to such tax by the treasurer interest at the rate of 10 percent per annum from the first day following the day such tax is due upon the amount of the tax for each year or portion thereof from the date upon which the tax is due as provided in this chapter. (Code 1985, § 12-156; Ord. 7-25-85).

3.35.070 Determination of tax due by the commissioner of the revenue.

If any person required to collect and remit the tax imposed by this chapter fails to file a report, 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 city and in connection therewith shall make such investigations and take such testimony and other evidence as may be necessary and he shall report his determination to the treasurer; provided, however, that notice and opportunity to be heard be given any person who may become liable for the amount owing prior to any determination by the commissioner of the revenue. (Code 1985, § 12-157; Ord. 7-25-85).

3.35.080 Cessation of business – Report and tax due immediately.

Whenever any person required to collect and pay to the city a tax under SCC 3.35.020 shall quit or otherwise dispose of his business, any tax under the provisions of this chapter shall become immediately due, and such person shall immediately make a report and pay the tax due. (Code 1985, § 12-158; Ord. 7-25-85).

3.35.090 Commissioner of the revenue – Other powers and duties.

It shall be the duty of the commissioner of the revenue to ascertain the name of every person operating a hotel in the city, liable for the collection of the tax levied by SCC 3.35.020. The commissioner of the revenue shall have the power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of determining the amount due to the city under this chapter; and a copy of such rules and regulations shall be on file and available for public examination in the commissioner of the revenue’s office. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this chapter. (Code 1985, § 12-159; Ord. 7-25-85).

3.35.100 Penalty.

Any person intentionally failing to file a report required by this chapter shall be guilty of a misdemeanor, and upon conviction thereof, punishment shall not exceed that prescribed for a Class 3 misdemeanor as provided in Section 18.2-11 of the Code of Virginia (1950), as amended. Each such 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 interest, as provided in this chapter. (Code 1985, § 12-160; Ord. 7-25-85).

Cross reference – Penalty for Class 3 misdemeanor, SCC 1.05.100.