1974 ORDINANCES - Laserfiche WebLink

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SHALL BE DISTINCTLY SET OUT AND BILLED TO SUCH TRANSIENT BY SUCH HOTEL AS A SEPARATE ITEM. PERSON. ANY INDIVIDUAL, CORPORATION, COMPANY, ASSOCIATION, FIRM, CO-PARTNERSHIP, OR ANY GROUP OF INDIVIDUALS ACTING AS A UNIT. TRANSIENT. ANY PERSON WHO, FOR A PERIOD OF NOT MORE THAN THIRTY CONSECUTIVE DAYS, EITHER AT HIS OWN EXPENSE OR AT THE EXPENSE OF ANOTHER, OBTAINS LODGING FOR WHICH A CHARGE IS MADE AT A HOTEL, AS DEFINED IN THIS SECTION. TREASURER. THE TREASURER OF THE CITY OF CHARLOTTESVILLE AND HIS DULY AUTHORIZED DEPUTIES OR AGENTS. SECTION 11.1-14.2. LEVY OF TAX; COLLECTION GENERALLY. THERE IS HEREBY IMPOSED AND LEVIED UPON EVERY TRANSIENT OBTAINING OR OCCUPYING LODGING WITHIN THE CITY, IN ADDITION TO ALL OTHER TAXES AND FEES OF EVERY KIND NOW IMPOSED BY LAW, A TAX EQUIVALENT TO TWO PERCENTUM OF THE AMOUNT CHARGED FOR SUCH LODGING BY ANY HOTEL. SUCH TAX SHALL BE COLLECTED FROM SUCH TRANSIENTS IN THE MANNER AT THE TIME PROVIDED IN THIS ARTICLE. SECTION 11.1-14.3. PROCEDURE AS TO COLLECTION. EVERY PERSON RECEIVING ANY PAYMENT FOR LODGING WITH RESPECT TO WHICH A TAX IS LEVIED UNDER THIS ARTICLE SHALL COLLECT THE AMOUNT OF SUCH TAX SO IMPOSED FROM THE TRANSIENT TO WHOM SUCH TAX IS LEVIED, OR FROM THE PERSON PAYING FOR SUCH LODGING AT THE TIME PAYMENT FOR SUCH LODGING IS MADE. THE TAXES SO COLLECTED SHALL BE DEEMED TO BE HELD IN TRUST FOR THE CITY BY THE PERSON REQUIRED TO COLLECT THEM, UNTIL THEY HAVE BEEN REMITTED TO THE CITY AS PROVIDED IN THIS ARTICLE. SECTION 11.1-14.4. REPORTS AND REMITTANCES. THE PERSON COLLECTING ANY TAX, AS PROVIDED IN §11.1-14.3 SHALL MAKE OUT A REPORT THEREOF, UPON SUCH FORMS AND SETTING FORTH SUCH INFORMATION AS THE COMMISSIONER OF THE REVENUE MAY PRESCRIBE AND REQUIRE, SHOWING THE AMOUNT OF LODGING CHARGES COLLECTED AND THE AMOUNT OF TAX REQUIRED TO BE COLLECTED THEREON, AND SHALL SIGN AND DELIVER THE SAME TO THE COMMISSIONER TOGETHER WITH A REMITTANCE OF SUCH TAX, MADE PAYABLE TO THE TREASURER OF THE CITY OF CHARLOTTESVILLE. SUCH REPORTS AND REMITTANCES SHALL BE MADE ON OR BEFORE THE LAST DAY OF EACH MONTH, COVERING THE AMOUNT OF TAX COLLECTED DURING THE PRECEDING MONTH. ALL REMITTANCES RECEIVED HEREUNDER BY THE COMMISSIONER SHALL BE PROMPTLY TURNED OVER TO THE TREASURER. SECTION 11.1-14.5. INTEREST AND PENALTY. IF ANY PERSON, WHOSE DUTY IT IS TO DO SO, SHALL FAIL OR REFUSE TO MAKE SUCH REPORT AND REMIT SUCH TAX AS REQUIRED BY THIS ARTICLE WITHIN THE TIME AND THE AMOUNT REQUIRED, THERE SHALL BE ADDED TO SUCH TAX BY THE COMMISSIONER A PENALTY IN THE AMOUNT OF FIVE PERCENTUM OF SUCH TAX, OR A MINIMUM OF TWO DOLLARS, IF SUCH FAILURE IS FOR NOT MORE THAN THIRTY DAYS DURATION, AND THEREAFTER INTEREST SHALL BE PAYABLE ON SUCH OVER-DUE TAX IN THE AMOUNT OF SIX PERCENTUM PER ANNUM. SECTION 11.1-14.6. DUTY TO COLLECT TAX; REPORT TO COMMISSIONER OF THE REVENUE. IF ANY PERSON, WHOSE DUTY IT IS TO DO SO, SHALL FAIL OR REFUSE TO COLLECT THE TAX IMPOSED UNDER THIS ARTICLE AND MAKE TIMELY REPORT AND REMITTANCE THEREOF, THE COMMISSIONER OF THE REVENUE SHALL PROCEED IN SUCH MANNER AS IS PRACTICABLE TO OBTAIN FACTS AND INFORMATION ON WHICH TO BASE AN ESTIMATE OF THE TAX DUE. AS SOON AS THE COMMISSIONER SHALL HAVE PROCURED SUCH FACTS AND INFORMATION AS MAY BE OBTAINED, UPON WHICH TO BASE THE ASSESSMENT OF ANY TAX PAYABLE BY ANY PERSON WHO HAS FAILED TO COLLECT, REPORT OR REMIT SUCH TAX, THE COMMISSIONER SHALL PROCEED TO DETERMINE AND ASSESS AGAINST SUCH PERSON THE TAX, PENALTY AND INTEREST PROVIDED IN THIS ARTICLE, AND SHALL NOTIFY SUCH PERSON BY REGISTERED MAIL SENT TO HIS LAST KNOWN ADDRESS, OF THE AMOUNT OF SUCH TAX, PENALTY AND INTEREST, AND THE TOTAL AMOUNT THEREOF SHALL BE PAYABLE WITHIN TEN DAYS FROM THE DATE SUCH NOTICE IS SENT.