ORANGE COUNTY, VIRGINIA

Code of Ordinances

Article V - Transient Occupancy Tax

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)


Secs. 58-256--58-285. - Reserved.