City of Fredericksburg, VA
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Code 1991, § 17-286]
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
HOTEL
Any public or private hotel, inn, hostelry, tourist home or house, tourist camp, tourist cabin, camping grounds, motel, roominghouse or other lodging place within the City offering lodging, for compensation, to any transient.
LODGING
Any room, lodging or space furnished to any transient.
TRANSIENT
Any person who, for any period of not more than 90 consecutive days, either at his own expense or at the expense of another, obtains lodging at any hotel.
[Code 1991, § 17-287; Ord. No. 04-17, 5-11-2004; Ord. No. 07-25, 6-12-2007; Ord. No. 08-15, 5-27-2008]
For every year, beginning July 1 and continuing each year thereafter unless otherwise changed by the City Council, there is hereby levied and imposed on each transient a tax equivalent to 6% of the total amount paid for lodging by or for any such transient to any hotel.
[Code 1991, § 17-288]
No tax shall be payable under this article in any of the following instances:
A. 
On charges for lodging paid by any official or employee of the federal government or of this state or City, when on official business.
B. 
On charges for lodging paid to any hospital, medical clinic, convalescent home or home for aged people.
[Code 1991, § 17-289]
The Commissioner of the Revenue may issue regulations for the administration and enforcement of this article.
[Code 1991, § 17-290]
A. 
It shall be the duty of the Commissioner of the Revenue to ascertain the name of every person 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 of the Revenue may have issued a summons for such person, and the summons may be served upon such person by any City police officer in the manner provided by law and the Commissioner of the Revenue may seek a conviction or other civil remedy, including injunction, against such person.
B. 
If any transient refuses to pay the tax imposed by this article, the person may call upon the Police Department for assistance, and the investigating officer may, when probable cause exists, issue the transient a summons returnable to the general district court as provided by law.
[Code 1991, § 17-291; Ord. No. 00-04, 2-22-2000]
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 has procured whatever facts and information may be obtainable upon which to base the assessment of any such lodging tax, the commissioner shall proceed to determine and assess against such person the tax, penalty and interest provided in this article, and shall notify the person by certified mail, sent to his last known address, of the amount of such tax, penalty and interest. The total amount thereof shall be payable within 10 days after the date such notice is sent.
[Code 1991, § 17-292]
Any person who is required to collect tax under this article and fails to do so, or who files a return with false statements on it, shall be guilty of a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000. It shall be a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is less than $1,000.
[Code 1991, § 17-293]
Every person receiving any payment for lodging with respect to the tax imposed under this article shall collect the amount of such tax from the transient on whom such tax is levied, or from the person paying for such lodging, at the time payment for such lodging is made. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this article.
[Code 1991, § 17-294]
The person collecting any tax as provided in § 70-478 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 tax required to be collected, and shall sign and deliver such report to the Commissioner of the Revenue with a remittance of such tax, made payable to the City Treasurer. Such reports and remittances shall be made on or before the 20th day of each month covering the amount of tax collected during the preceding month.
[Code 1991, § 17-295]
For the purpose of compensating those responsible for the collection of the tax imposed by this article, every such person shall be allowed 3% of the amount of the tax due and accounted for in the form of a deduction on his monthly return, provided the amount due is not delinquent at the time of payment.
[Code 1991, § 17-297]
It shall be the duty of every person liable for collection and remittance of the taxes imposed by this article to preserve for a period of two years records showing all purchases taxable under this article, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. The Commissioner of the Revenue shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this article, and to make transcripts of all or any parts thereof.
[Code 1991, § 17-298]
Whenever any person required to collect and remit to the City the tax imposed by this article shall cease to operate or otherwise dispose of his business, the tax shall immediately become due and payable, and the person shall immediately make a report to the Commissioner of the Revenue with a check made payable to the City Treasurer.
[Code 1991, § 17-299]
No person shall advertise or hold out to the public in any manner, directly or indirectly, that all or any part of a tax imposed under this article will be paid or absorbed by that person or by anyone else, or that the person or anyone else will relieve any transient of the payment of all or any part of the tax.