1974 ORDINANCES - Laserfiche WebLink

Home Browse Search

SECTION 11.1-14.7. RECORDS. IF SHALL BE THE DUTY OF EVERY PERSON LIABLE FOR THE COLLECTION AND REMITTANCE OF ANY TAX IMPOSED BY THIS ARTICLE TO KEEP AND PRESERVE FOR A PERIOD OF TWO YEARS SUCH SUITABLE RECORDS AS MAY BE NECESSARY TO DETERMINE THE AMOUNT OF SUCH CHARGES FOR LODGING, AND TAX THEREON AS HE MAY HAVE BEEN RESPONSIBLE FOR COLLECTING AND PAYING TO THE CITY. THE COMMISSIONER OF THE REVENUE SHALL HAVE THE RIGHT TO INSPECT ALL SUCH RECORDS AT ANY REASONABLE TIME. SECTION 11.1-14.8. CESSATION OF BUSINESS. WHENEVER ANY PERSON REQUIRED TO COLLECT AND REMIT TO THE CITY ANY TAX IMPOSED BY THIS ARTICLE SHALL CEASE TO OPERATE OR OTHERWISE DISPOSE OF HIS BUSINESS, SUCH TAX SHALL IMMEDIATELY BECOME DUE AND PAYABLE, AND SUCH PERSON SHALL FORTHWITH MAKE A REPORT AND REMITTANCE THEREOF. SECTION 11.1-14.9. EXCEPTIONS. NO TAX SHALL BE PAYABLE HEREUNDER IN ANY OF THE FOLLOWING INSTANCES: (1) ON ANY CHARGE FOR LODGING PAID BY OR FOR ANY OFFICER OR EMPLOYEE OF THE GOVERNMENT OF THE UNITED STATES, THE COMMONWEALTH OF VIRGINIA OR THE CITY OF CHARLOTTESVILLE, WHEN SUCH LODGING IS OCCUPIED BY SUCH PERSON WHILE ON OFFICIAL BUSINESS. (2) ON ANY CHARGE FOR LODGING IN, AND DURING CARE OR TREATMENT IN, ANY HOSPITAL, MEDICAL CLINIC, NURSING OR CONVALESCENT HOME, EXTENDED HEALTH CARE FACILITY, SANATORIUM OR SANITORIUM, HOME FOR THE AGED, INFIRMED, ORPHANED, DISABLED, OR MENTALLY RETARDED OR OTHER LIKE FACILITY; OR IN ANY EDUCATIONAL INSTITUTION. SECTION 11.1-14.10. ENFORCEMENT. IF 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 IMPOSED BY THIS ARTICLE, WHO FAILS, REFUSES OR NEGLECTS TO COLLECT SUCH TAX OR TO MAKE THE REPORTS AND REMITTANCES REQUIRED BY THIS ARTICLE. THE COMMISSIONER MAY HAVE ISSUED A SUMMONS FOR SUCH PERSON, WHICH SUMMONS MAY BE SERVED UPON SUCH PERSON BY ANY CITY POLICE OFFICER IN THE MANNER PROVIDED BY LAW, AND ONE RETURN OF THE ORIGINAL THEREOF SHALL BE MADE TO THE GENERAL DISTRICT COURT OF THE CITY OF CHARLOTTESVILLE. SECTION 11.1-14.11. VIOLATIONS. ANY PERSON VIOLATING OR FAILING TO COMPLY WITH ANY OF THE PROVISIONS OF THIS ARTICLE SHALL, UPON CONVICTION THEREOF, BE FINED NOT LESS THAN TWENTY-FIVE NOR MORE THAN TWO HUNDRED DOLLARS. SUCH CONVICTION SHALL RELIEVE ANY SUCH PERSON FROM THE PAYMENT COLLECTION OR MITTANCE OF THE TAX AS PROVIDED IN THIS ARTICLE. (2) THIS ORDINANCE AND THE TAX HEREBY IMPOSED, SHALL BE EFFECTIVE JULY 1, 1974. CLERK ADOPTED BY THE COUNCIL JUNE 3, 1974 AYES: MR. BARBOUR, MR. FIFE, MR. GILLIAM, MRS. RINEHART AND MR. VAN YAHRES. NOES: NONE. PRESIDENT AN ORDINANCE TO AMEND CHAPTER 2 OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1965, BY ADDING SECTIONS NUMBERED 2-189.1 THROUGH 2-189.11, RELATING GENERALLY TO PERSONNEL ADMINISTRATION, CREATING A DEPARTMENT OF PERSONNEL AND A PERSONNEL APPEALS BOARD, PROVIDING FOR THE ADOPTION OF PERSONNEL REGULATIONS AND PAY AND CLASSIFICATION PLANS FOR CITY EMPLOYEES AND ESTABLISHING THE POLICY OF THE CITY WITH RESPECT TO EQUALITY OF EMPLOYMENT OPPORTUNITY; AND TO REPEAL SECTION 2-181.1 OF SUCH CODE, WHICH SECTION PROMULGATED AND FORMER PAY AND CLASSIFICATION PLANS. •