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THE TAXES ON REAL ESTATE DUE ON OR BEFORE THE FIFTH DAY OF JUNE AND THE FIFTH DAY OF DECEMBER RESPECTIVELY
<br />SHALL INCUR PENALTIES THEREON OF FIVE PERCENT OF THE AMOUNT OF TAX RESPECTIVELY BECOMING PAYABLE ON SUCH
<br />DATES; PRIVIDED HOWEVER THAT FOR THE TAXABLE YEAR 1974, AND ONLY FOR SUCH YEAR, THE PORTION OF TAXES ON
<br />OR BEFORE THE FIFTEENTH DAY OF JUNE AND SUCH PENALTY SHALL BE INCURRED ONLY ON THOSE TAXES WHICH HAVE
<br />NOT BEEN PAID AS OF SUCH DATE. SUCH TAXES AND PENALTIES, WHEN COLLECTED BY THE TREASURER, SHALL BE
<br />ACCOUNTED FOR IN HIS SETTLEMENTS.
<br />SHOULD SUCH TAXES AND PENALTIES REMAIN UNCOLLECTED, THERE SHALL BE COLLECTED INTEREST AT THE
<br />RATE OF EIGHT PERCENTUM UPON BOTH PRINCIPAL SUM AND PENALTIES. SUCH INTEREST SHALL COMMENCE FROM THE
<br />THIRTIETH DAY OF .JUNE NEXT FOLLOWING WITH REGARD TO TAXES PAYABLE DECEMBER FIFTH, AND FROM THE THIRTY-
<br />FIRST DAY OF DECEMBER NEXT FOLLOWING WITH REGARD TO TAXES PAYABLE JUNE FIFTH. ALL SUCH PENALTIES AND
<br />INTEREST SHALL BE COLLECTED AND ACCOUNTED FOR BY THE TREASURER ALONG WITH THE PRINCIPAL OF SUCH TAXES.
<br />• ADOPTED BY THE COUNCIL
<br />MAY 9, 1974
<br />AYES: MR. BARBOUR, MR. FIFE,MR. GILLIAM AND
<br />MR. VAN YAHRES.
<br />NOES: NONE. ABSENT: MRS. RINEHART
<br />•
<br />•
<br />CLERK
<br />AN ORDINANCE TO AMEND THE CODE OF THE CITY OF
<br />CHARLOTTESVILLE, 1965, AS AMENDED, BY ADDING
<br />IN CHAPTER 11.1 THEREOF AN ARTICLE IV,
<br />CONTAINING SECTIONS NUMBERED 11.1-14.1 THROUGH
<br />11.1-14.11, LEVYING AND IMPOSING A TAX ON
<br />TRANSIENTS OBTAINING OR OCCUPYING LODGING OR
<br />ROOMS WITHIN THE CITY, FIXING THE RATE AND
<br />AMOUNT OF SAID TAX, PROVIDING FOR THE PAYMENT
<br />AND COLLECTION THEREOF, AND ESTABLISHING
<br />PENALTIES FOR VIOLATIONS.
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE:
<br />PRESIDENT
<br />(1) THAT THE CODE OF THE CITY OF CHARLOTTESVILLE, 1965, AS AMENDED, BE AMENDED BY ADDING IN CHAPTER 11.1
<br />THEREOF AN ARTICLE IV, CONTAINING SECTIONS NUMBERED 11.1-14.1 THROUGH 11.1-14.11, AS FOLLOWS:
<br />ARTICLE IV
<br />TRANSIENT LODGING TAX
<br />SECTION 11.1-14.1. DEFINITIONS.
<br />THE FOLLOWING WORDS AND PHRASES, WHEN USED IN THIS ARTICLE, SHALL, FOR THE PURPOSES OF THIS ARTICLE,
<br />HAVE THE FOLLOWING RESPECTIVE MEANINGS:
<br />COMMISSIONER. THE COMMISSIONER OF THE REVENUE OF THE CITY OF CHARLOTTESVILLE AND ANY OF THE
<br />COMMISSIONER'S DULY AUTHORIZED DEPUTIES OR AGENTS.
<br />HOTEL. ANY PUBLIC OR PRIVATE HOTEL, INN, HOSTELRY, TOURIST HOME OR HOUSE, MOTEL OR ROOMING, BOARDING
<br />OR LODGING HOUSE WITHIN THE CITY OFFERING LODGING AS DEFINED IN THIS SECTION, FOR COMPRESATION, TO ANY TRANSIENT
<br />AS DEFINED IN THIS SECTION.
<br />LODGING. THE RENTAL OF ROOM OR SPACE TO ANY TRANSIENT FOR COMPENSATION, BY A HOTEL AS DEFINED IN
<br />THIS SECTION, OR THE OCCUPANCY OF SUCH ROOM OR SPACE BY SUCH TRANSIENT. IF THE CHARGE MADE BY ANY HOTEL TO SUCH
<br />TRANSIENT INCLUDES ANY CHARGE FOR MEALS, PARKING OR OTHER SERVICES OR ACCOMODATIONS IN ADDITION TO LODING OR
<br />THE USE OF SUCH ROOM OR SPACE, THEN SUCH PORTION OF SUCH TOTAL CHARGE AS REPRESENTS ONLY ROOM OR SPACE RENTAL
<br />3i9
<br />ANY PERSON FAILING TO PAY TAXES ON PERSONAL
<br />PROPERTY, MACHINERY AND TOOLS,
<br />AND MERCHANT'S
<br />CAPITAL ON OR BEFORE THE FIFTH DAY OF DECEMBER SHALL
<br />INCUR A PENALTY THEREON OF FIVE
<br />PERCENTUM, WHICH
<br />•
<br />SHALL BE ADDED TO THE AMOUNT DUE FROM SUCH TAXPAYER.
<br />LIKEWISE ANY PERSON FAILING TO
<br />PAY THE PORTION OF
<br />THE TAXES ON REAL ESTATE DUE ON OR BEFORE THE FIFTH DAY OF JUNE AND THE FIFTH DAY OF DECEMBER RESPECTIVELY
<br />SHALL INCUR PENALTIES THEREON OF FIVE PERCENT OF THE AMOUNT OF TAX RESPECTIVELY BECOMING PAYABLE ON SUCH
<br />DATES; PRIVIDED HOWEVER THAT FOR THE TAXABLE YEAR 1974, AND ONLY FOR SUCH YEAR, THE PORTION OF TAXES ON
<br />OR BEFORE THE FIFTEENTH DAY OF JUNE AND SUCH PENALTY SHALL BE INCURRED ONLY ON THOSE TAXES WHICH HAVE
<br />NOT BEEN PAID AS OF SUCH DATE. SUCH TAXES AND PENALTIES, WHEN COLLECTED BY THE TREASURER, SHALL BE
<br />ACCOUNTED FOR IN HIS SETTLEMENTS.
<br />SHOULD SUCH TAXES AND PENALTIES REMAIN UNCOLLECTED, THERE SHALL BE COLLECTED INTEREST AT THE
<br />RATE OF EIGHT PERCENTUM UPON BOTH PRINCIPAL SUM AND PENALTIES. SUCH INTEREST SHALL COMMENCE FROM THE
<br />THIRTIETH DAY OF .JUNE NEXT FOLLOWING WITH REGARD TO TAXES PAYABLE DECEMBER FIFTH, AND FROM THE THIRTY-
<br />FIRST DAY OF DECEMBER NEXT FOLLOWING WITH REGARD TO TAXES PAYABLE JUNE FIFTH. ALL SUCH PENALTIES AND
<br />INTEREST SHALL BE COLLECTED AND ACCOUNTED FOR BY THE TREASURER ALONG WITH THE PRINCIPAL OF SUCH TAXES.
<br />• ADOPTED BY THE COUNCIL
<br />MAY 9, 1974
<br />AYES: MR. BARBOUR, MR. FIFE,MR. GILLIAM AND
<br />MR. VAN YAHRES.
<br />NOES: NONE. ABSENT: MRS. RINEHART
<br />•
<br />•
<br />CLERK
<br />AN ORDINANCE TO AMEND THE CODE OF THE CITY OF
<br />CHARLOTTESVILLE, 1965, AS AMENDED, BY ADDING
<br />IN CHAPTER 11.1 THEREOF AN ARTICLE IV,
<br />CONTAINING SECTIONS NUMBERED 11.1-14.1 THROUGH
<br />11.1-14.11, LEVYING AND IMPOSING A TAX ON
<br />TRANSIENTS OBTAINING OR OCCUPYING LODGING OR
<br />ROOMS WITHIN THE CITY, FIXING THE RATE AND
<br />AMOUNT OF SAID TAX, PROVIDING FOR THE PAYMENT
<br />AND COLLECTION THEREOF, AND ESTABLISHING
<br />PENALTIES FOR VIOLATIONS.
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE:
<br />PRESIDENT
<br />(1) THAT THE CODE OF THE CITY OF CHARLOTTESVILLE, 1965, AS AMENDED, BE AMENDED BY ADDING IN CHAPTER 11.1
<br />THEREOF AN ARTICLE IV, CONTAINING SECTIONS NUMBERED 11.1-14.1 THROUGH 11.1-14.11, AS FOLLOWS:
<br />ARTICLE IV
<br />TRANSIENT LODGING TAX
<br />SECTION 11.1-14.1. DEFINITIONS.
<br />THE FOLLOWING WORDS AND PHRASES, WHEN USED IN THIS ARTICLE, SHALL, FOR THE PURPOSES OF THIS ARTICLE,
<br />HAVE THE FOLLOWING RESPECTIVE MEANINGS:
<br />COMMISSIONER. THE COMMISSIONER OF THE REVENUE OF THE CITY OF CHARLOTTESVILLE AND ANY OF THE
<br />COMMISSIONER'S DULY AUTHORIZED DEPUTIES OR AGENTS.
<br />HOTEL. ANY PUBLIC OR PRIVATE HOTEL, INN, HOSTELRY, TOURIST HOME OR HOUSE, MOTEL OR ROOMING, BOARDING
<br />OR LODGING HOUSE WITHIN THE CITY OFFERING LODGING AS DEFINED IN THIS SECTION, FOR COMPRESATION, TO ANY TRANSIENT
<br />AS DEFINED IN THIS SECTION.
<br />LODGING. THE RENTAL OF ROOM OR SPACE TO ANY TRANSIENT FOR COMPENSATION, BY A HOTEL AS DEFINED IN
<br />THIS SECTION, OR THE OCCUPANCY OF SUCH ROOM OR SPACE BY SUCH TRANSIENT. IF THE CHARGE MADE BY ANY HOTEL TO SUCH
<br />TRANSIENT INCLUDES ANY CHARGE FOR MEALS, PARKING OR OTHER SERVICES OR ACCOMODATIONS IN ADDITION TO LODING OR
<br />THE USE OF SUCH ROOM OR SPACE, THEN SUCH PORTION OF SUCH TOTAL CHARGE AS REPRESENTS ONLY ROOM OR SPACE RENTAL
<br />3i9
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