AN ORDINANCE AMENDING CHAPTER 8 OF THE CODE OF
FAUQUIER COUNTY TO ADD ARTICLE XIX ENTITLED
TRANSIENT OCCUPANCY TAX
WHEREAS, Section 58.1-3819 of the Code of Virginia authorizes counties to impose a transient occupancy tax on hotels, motels, and other facilities renting guest rooms for continuous occupancy of, or fewer than, thirty (30) consecutive days; and
WHEREAS, the Board of Supervisors, after due notice and public hearing, has determined that it is in the best interest of the health, safety, and welfare of the citizens of Fauquier County to adopt this Ordinance; now, therefore, be it
ORDAINED, by the Fauquier County Board of Supervisors this 14th day of April 2005, That Chapter 8 of the Code of Fauquier County be, and is hereby, amended to add Article XIX, entitled "Transient Occupancy Tax", with imposition of said tax commencing July 1, 2005, which section shall read as follows:
TRANSIENT OCCUPANCY TAX
Section 8- _______. Definitions.
The following words and phrases, when used in this Article shall, for the purposes of this Article, have the meanings respectively ascribed to them in this Section, except in those instances where the context clearly indicates a different meaning:
Commissioner means Commissioner of the Revenue of Fauquier County, or any duly authorized deputies or agents of the Commissioner.
County means the County of Fauquier, Virginia.
Hotel means any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, boarding house, motel, rooming house, transient campgrounds, or other lodging or guest rooms rented out for continuous occupancy for fewer than thirty (30) consecutive days.
Person means individuals, firms, partnerships, associations, corporations, persons acting in representative capacity and combinations of individuals of whatever form and character.
Room Rental means the total charge made by any such hotel for lodging and/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 and/or the use of space, then such portion of the total charge as represents only room and/or space rental shall be distinctly set out and billed to such transient by such hotel as a separate item.
Transient means any person who, for any period of not more than thirty (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 means the Treasurer of Fauquier County or any duly authorized deputies or agents of the Treasurer.
Section 8 - ______. Levy; amount of tax.
In addition to all other taxes of every kind now and hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to two percent (2%) of the total amount paid for room rental by or for any such transient to any hotel.
Section 8 - ______. Exemptions.
No tax shall be payable hereunder on room rental paid to any hospital, medical clinic, convalescent home or home for the aged.
Section 8 - _______ Advertising payment or absorption tax prohibited.
No person shall advertise or hold out to the public in any manner, directly or indirectly, that all or any part of a tax imposed under this article will be paid or absorbed by that person or by anyone else, or that the person or anyone else will relieve any transient of the payment of all or any part of the tax.
Section 8 - ______. Collection of tax.
Every person receiving any payment for room rental with respect to which a tax is levied under this Article 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. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this article
Section 8 - ______. Report and remittance of tax.
(a) Reports: The person collecting any such tax shall make out a report on such forms and setting forth such information as the Commissioner 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 with a remittance of such tax.
(b) Reporting period: The report and the payment of the tax required to be collected shall be made on a monthly basis unless it appears to the Commissioner of the Revenue that the estimated amount of tax required to be collected will not exceed an average of one hundred dollars ($100.00) per month, in which event, the Commissioner of the Revenue may authorize the filing of the report and the payment of the taxes required by this section on a quarterly calendar basis. If, however, at any time thereafter, it appears to the Commissioner of the Revenue based upon the reports filed, or such other information as he deems pertinent, that the tax required to be collected by the person exceeds an average of one hundred dollars ($100.00) per month, he shall require such person to file such reports and pay the taxes required to be collected on a monthly basis.
(c) Due date: The reports required by this section shall be delivered to the Commissioner of the Revenue on or before the twentieth day of the calendar month following the period being reported. Each report shall be accompanied by a remittance made payable to the Treasurer, Fauquier County of the amount of tax for the report period and all remittances received hereunder by the Commissioner shall be promptly delivered to the Treasurer.
Section 8 - ______. Interest and penalties upon failure or refusal to remit tax.
If any person shall fail or refuse to remit the tax required to be collected and paid under this Article within the time and in the amount specified in this Article, there shall be added to such tax by the Treasurer a penalty of ten percent (10%), and if the tax shall remain delinquent and unpaid for a period of one month from the date the same is due and payable, interest shall be charged on the unpaid balance at the interest rate of ten percent (10%). Such interest shall accrue from the date on which the tax was due and payable.
Section 8 - ______. When the Commissioner to determine the amount of tax due.
If any person required to collect and remit the tax imposed by this Article fails to file a statement and a remittance, or if the Commissioner has reasonable cause to believe that an erroneous statement has been filed, the Commissioner may proceed to determine the amount due to the County. The Commissioner shall provide notice and opportunity to be heard to any person who may become liable for the amount owing prior to any determination by the Commissioner.
Section 8 - _______. Tax immediately due and payable upon cessation of business.
Whenever any person required to collect and pay to the County a tax under Section 8-________ shall quit or otherwise dispose of his business, any tax payable under the provisions of this Article to the County shall become immediately due and payable, and such person shall immediately make a report and pay the tax due.
Section 8 - ______. Preservation of records.
It shall be the duty of every person liable for collection and remittance of the taxes imposed by this article to preserve for a period of two (2) years records showing the total daily purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. The Commissioner of the Revenue shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this article and to make transcripts of all or any parts thereof.
Section 8 - ______. Powers and duties of the Commissioner and Treasurer generally;
rules and regulations.
The Commissioner shall ascertain the name of every person operating a hotel in the County liable for the collection of the tax levied by this Article. The Treasurer 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 Treasurer's office during regular office hours. Failure or refusal to comply with any rules and regulations promulgated under this Section shall be a violation of this Article.
Section 8 - _______. Penalty for violation of Article.
Any person violating or failing to comply with any of the provisions of this Article shall, upon conviction thereof, be fined not more than three hundred dollars ($300.00), or may be imprisoned in the County jail for a period not exceeding thirty (30) days, or may be punished by both such fine and imprisonment. Each such violation or 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 interests, as provided in this Section.