[Adopted 2-8-1989 (Ch. 116, Art. IX, of the 1990 Code)]
This article is designated as the "Carroll County Transient Occupancy Tax Ordinance."
This article is based upon the authority of §§ 58.1-3819 and 15.2-1104, Code of Virginia 1950, as amended.
For the purpose of this article, the following terms shall have the meanings indicated:
- One or more individuals who, for a period of not more than 30 consecutive days, either at their own expense or at the expense of another, lodge or obtain lodging at any hotel, motel, tourist home or similar place.
[Amended 4-19-2005 by Ord. No. 2005-2]
There is hereby imposed and levied by the County on each transient(s) a lodging tax in the amount of 5% of the charge made for each room rented to such transient(s). Such tax shall be collected from such transient(s) at that time and in accordance with this article.
Every person, form or corporation 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(s) on whom such tax is levied or from the person paying such lodging at the time payment for such lodging is made. The tax required to be collected under this article shall be deemed to be held in trust by the person, firm or corporation required to collect such taxes as provided in this article.
The person, firm or corporation collecting any tax as provided in this article shall make out a report showing the amount of lodging charges collected and the taxes required to be collected. Such person shall sign and deliver such report to the County Treasurer with remittance of the taxes collected, less 3% of the total amount collected, provided that the amount is not delinquent at the time of payment. Such report and remittance is due by the County Treasurer covering taxes collected on or before the 20th day of the month following the month in which the taxes were collected. The three-percent deduction (commission for services) is allowed to defray the expenses incurred by persons, firms or corporations collecting the tax. No commission shall be allowed if the amount due was delinquent.
It shall be unlawful for any person, firm or corporation to fail or refuse to collect the taxes imposed under this article and to make reports and remittance as required. The County Treasurer shall have the power to examine pertinent records for the purpose of administering or enforcing this article. Any person, firm or corporation violating the provisions of this article shall be guilty of a Class 1 misdemeanor. Each failure, refusal or violation shall constitute a separate offense and shall additionally be subject to injunctive relief in a court of competent jurisdiction. Such conviction shall not relieve any person, firm or corporation from the remittance of such tax provided in this article.
It shall be the duty of every person, firm or corporation liable for the collection and payment to the County of any tax imposed by this article to keep and preserve for a period of four years all suitable records as may be necessary to determine the amount of tax due to have been collected and paid to the County. The County Treasurer or other designated representative may inspect such records at all reasonable times.