This article may be known and referred to as the "Mathews County
Transient Occupancy Tax."
The following words and phrases, when used in this article,
shall, for the purposes of this article, have the following respective
meanings, except when the context clearly indicates a different meaning:
The Commissioner of the Revenue of the County or his/her
authorized designee.
Any public or private hotel, inn, hostelry, tourist home
or house, motel, rooming house, travel campground or tourist camps,
or other lodging place within the County offering lodging, as defined
herein, for compensation, to any transient as defined herein.
Space or room furnished any transient, including the total
charge made by any hotel for room or space furnished any transient.
If the charge made by such hotel to such transient includes any charge
for services or accommodations in addition to that of lodging and/or
the use of space, then such portion of the total charges as represents
only room and/or space rental shall be distinctly set out and billed
to such transient by such hotel as a separate item.
Any individual, partnership, society, association, joint
stock company, corporation, estate, receiver, trustee, assignee, referee,
or any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise; and any combination or
group of individuals acting as a unit.
Any individual or group of same individuals who, for a period
of fewer than 30 consecutive days, either at his own expense, or at
the expense of another, obtains lodging at any hotel as defined herein.
The Treasurer of the County or his/her authorized designee.
[Amended 12-15-2020]
Pursuant to the authority granted under § 58.1-3819 of
the Code of Virginia, as amended, there is hereby levied and imposed,
in addition to all other taxes and fees of every kind now imposed
by laws, on each transient a tax equivalent to 5% of the total amount
paid for lodging by or for any such transient to any hotel. Such tax
shall be collected from such transient at the time and in the manner
provided by this article. Three percent of this tax shall be designated
and spent solely for tourism and travel, marketing of tourism or initiatives
that, as determined after consultation with local tourism industry
organizations, including representatives of lodging properties located
in Mathews County, attract travelers to the locality, increase occupancy
at lodging properties, and generate tourism revenues in Mathews County.
No tax shall be payable under this article on room rental paid
to any hospital, medical clinic, convalescent home or home for the
aged.
Every person receiving any payment for room rental with respect
to which a tax is levied under this article shall collect the amount
of such tax so imposed 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.
A.
The person collecting the tax levied under this article shall make
a report upon such forms and setting forth such information as the
Commissioner of the Revenue may prescribe and require.
B.
Such report shall show the amount of lodging charges collected and
the tax required to be collected and shall be signed and delivered
to the Commissioner of the Revenue. Such reports shall be made monthly
on or before the 20th of each month.
C.
The taxes collected during each calendar month shall be reported
and paid by each person to the Treasurer. The taxes collected by the
person shall be deemed to be held in trust by such person until they
have been remitted to the Treasurer.
D.
If the remittance is by check or money order, it shall be payable
to the County Treasurer.
If any person shall fail or refuse to remit to the Treasurer
the tax required to be collected and paid under this article within
the time and in the amount specified in this article, there shall
be added to such tax by the Treasurer a penalty in the amount of 10%
thereof and interest thereon at the rate of 10% per annum, which shall
be computed upon the taxes and penalty from the date such taxes are
due and payable.
If any person shall fail or refuse to collect the tax imposed
under this article and to make, within the time provided in this article,
the reports and remittances required in this article, the Commissioner
shall proceed in such manner as she/he may deem best to obtain facts
and information on which to base her/his estimate of the tax due.
As soon as the Commissioner shall procure such facts and information
as she/he is able to obtain upon which to base the assessment of any
tax payable by any person who has failed or refused to collect such
tax, and to make such report and remittance, she/he shall proceed
to determine and assess against such person such tax, penalty and
interest as provided for in this article, and shall notify such person,
by certified mail sent to her/his last known place of address, of
the amount of such tax, interest and penalty, and the total amount
thereof shall be payable within 10 days from the date of the mailing
of such notice.
It shall be the duty of every person responsible for the collection
and payment to the County of any tax imposed by this article to keep
and to preserve for a period of four years such suitable records as
may be necessary to determine and show accurately the amount of such
tax as he/she may have been responsible for collecting and paying
to the County. The Commissioner and any duly authorized agent of the
County may inspect and copy such records at all reasonable times.
Whenever any person required to collect and remit the tax imposed
and levied by this article shall go out of business, dispose of his/her
business, or otherwise cease to operate, all such taxes collected
shall thereupon be reported and remitted to the Commissioner of the
Revenue and remitted to the Treasurer.
Any person violating or failing to comply with any of the provisions
of this article shall be guilty of a Class 1 misdemeanor. Each violation
or failure shall constitute a separate offense. Such conviction shall
not relieve any such person from the payment, collection or remittance
of the tax as provided in this article.
If any provision of this article, or any application of such
provision to any person or under any circumstances, shall be invalid,
the remainder of this article, or the application of such provisions
to persons or under circumstances other than those to which it shall
have been held invalid, shall not be affected thereby.
