The code of the city of Charlottesville, Virginia, 1965 : ::

Hotel. Any public or private hotel, inn, hostelry, tourist home
or house, motel or rooming, boarding or lodging house within the
city offering lodging as defined in this section, for compensation,
to any transient as defined in this section.

Lodging. The rental of room or space to any transient for
compensation, by a hotel as defined in this section, or the
occupancy of such room or space by such transient. If the charge
made by any hotel to such transient includes any charge for
meals, parking or other services or accommodations in addition to
lodging or the use of such room or space, then such portion of
such total charge as represents only room or space rental shall be
distinctly set out and billed to such transient by such hotel as a
separate item.

Person. Any individual, corporation, company, association,
firm, copartnership, 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 and his duly authorized
deputies or agents. (6-3-74, § 1.)

Sec. 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 and at the time provided in this article.
(6-3-74, § 1.)

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Sec. 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 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 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. (6-3-74, § 1.)

Sec. 11.1-14.4. Reports and remittances.

The person collecting any tax, as provided in section 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. 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. (6-3-74, § 1.)

Sec. 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 in 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 overdue tax in the amount of six
percentum per annum. (6-3-74, § 1.)

Sec. 11.1-14.6. Duty to collect tax; report to commissioner.

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

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and remittance thereof, the commissioner 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
obtainable, 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. (6-3-74, § 1.)

Sec. 11.1-14.7. Records.

It 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 shall have the right to
inspect all such records at any reasonable time. (6-3-74, § 1.)

Sec. 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. (6-3-74, § 1.)

Sec. 11.1-14.9. Exceptions.

No tax shall be payable hereunder in any of the following
instances:

(a) On any charge for lodging paid by or for any officer or
employee of the government of the United States, the state or the
city, when such lodging is occupied by such person while on
official business.

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(b) 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.
(6-3-74, § 1.)

Sec. 11.1-14.10. Enforcement.

It shall be the duty of the commissioner 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 for the City of Charlottesville. (6-3-74, § 1.)

Sec. 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 not relieve any such person from the
payment collection or remittance of the tax as provided in this
article. (6-3-74, § 1.)

	CHAPTER 11.1. The code of the city of Charlottesville, Virginia, 1965 :

University of Virginia Library

Article IV. Transient Lodging Tax.

Sec. 11.1-14.1 Definitions.