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