Article V – Transient Occupancy Tax
CHAPTER 58 – TAXATION
Sec. 58-251. – Imposed.
Pursuant to Code of Virginia, § 58.1-3819, there is imposed a transient occupancy tax on hotels, motels, boardinghouses, travel campgrounds and other facilities offering guest rooms in the county. The amount of the tax shall be two percent of the amount of charge for the occupancy of any room or space occupied. The tax imposed under this section shall not apply to rooms or spaces rented for continuous occupancy by the same individual or group for 30 or more days in hotels, motels, boardinghouses and travel campgrounds.
(Ord. of 5-13-1986)
Sec. 58-252. – Collection.
(a) The tax imposed by this article shall be collected by each hotel, motel, boardinghouse, travel campground and other facilities offering guest rooms operating in the county and remitted to the county treasurer on a quarterly basis not later than the end of the month following the end of each calendar quarter on forms provided by the treasurer. Such tax shall be deemed to be held in trust by the person required to collect the tax until such tax is remitted to the treasurer.
(b) The treasurer shall allow a commission of three percent for the collection of such tax, but no commission shall be allowed if the amount due is delinquent.
(Ord. of 5-13-1986, § 1)
Sec. 58-253. – Proceedings for failure to pay tax.
If any person shall fail or refuse to collect the tax imposed by this article and to make, within the time provided in this article, the reports and remittances required in this article, the commissioner of the revenue shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the commissioner shall procure such facts and information as 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, 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 registered mail sent to his last known place of address, the amount of such tax, interest and penalty; and the total amount shall be payable within ten days from the date of the mailing of such notice.
(Ord. of 5-13-1986, § 2)
Sec. 58-254. – Remission upon going out of business.
Whenever any person required to collect and remit the tax imposed and levied by this article shall go out of business, dispose of his business or otherwise cease to operate, all of such taxes collected shall be reported and remitted to the county treasurer within 30 days.
(Ord. of 5-13-1986, § 3)
Sec. 58-255. – Penalty for violation of article.
Any person violating or failing to comply with any of the provisions of this article shall be punished, upon conviction, as for a class 1 misdemeanor. Such conviction shall not relieve any such person from the payment, collection or remittance of the tax as provided in this article.
(Ord. of 5-13-1986, § 4)
Sec. 58-256 – Short Term Rental Registry
For the purposes of this section, the following definitions shall apply:
Operator means the proprietor of any dwelling, lodging, or sleeping accommodation offered as a short-term rental, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other possessory capacity.
Short-term rental means the provision of a room or space that is suitable for, or is intended for, occupancy for dwelling, lodging, or sleeping purposes, for a period of fewer than thirty (30) consecutive days, in exchange for the charge for the occupancy.
Property(ies) means real estate offered by an owner or operator as a short-term rental.
B. Registry of property offered as short-term rental; Duty to register.
There is hereby established a short-term rental registry for owners or operators with property offered or used as short-term rental within the County and outside any incorporated towns within the County. The registration must include the name, residence, business address of the owner and/or operator, phone number, other contact information, and the addresses of all property(ies) within Orange County and outside any incorporated towns, offered for short-term rental. There shall be no fee for such registration. Payment of transient occupancy taxes shall be deemed registration, as required by this paragraph.
C. Registration exemptions.
The following persons are exempted from the registration requirement:
1) Any person who is licensed by the Commonwealth of Virginia Real Estate Board;
2) A property owner who is represented by a real estate professional licensed by the Commonwealth of Virginia Real Estate Board;
3) A person registered pursuant to the Virginia Real Estate Time Share Act of the Code of Virginia, 1950, as amended (Va. Code §55-360 et seq.);
4) A person licensed or registered with the Virginia Department of Health related to the provision of room or space for lodging, provided evidence of such other licensing or registering be presented to the Commissioner of the Revenue; or
5) Persons owning/operating a property previously licensed or approved as a hotel, motel, campground, or a bed and breakfast establishment.
Should any such registration or licensing cease or change, the person shall forthwith register on the short-term rental registry, as required in Subsection B.
1) If an owner/operator who is required to register under this ordinance fails to do so, and offers such property for rent, or rents such property, he/she shall be subject to a fine of $500. A separate offense shall be deemed committed each day during or on which a property is offered or used as a short-term rental without registration and after written notice of such violation. Unless and until the owner/operator pays the fine and registers the property, such person shall not continue to offer any property for short-term rental.
2) Upon written notice of two or more violations of the registration requirement as it relates to a specific property, the owner/operator of such property may be prohibited from registering said property and from offering or using such property as a short-term rental for one calendar year from the date of the last notification of violation.
E. Administration and enforcement.
It shall be the responsibility of the Orange County Commissioner of the Revenue, or his/her designee, to administer, interpret, and enforce the provisions of this section. The Commissioner of the Revenue shall send a written notice of violation to the operator, and property owner, if different, by mail to the mailing address listed in the real estate records. The Commissioner of the Revenue may seek the assistance of the County Attorney with respect to enforcement of this section, as needed.
Secs. 58-257—58-285. – Reserved.