Agenda 06/20/2003 - Laserfiche WebLink

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Enclosure City of Martinsville, Virginia Ordinance No. 2003-9 BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in Regular Session held on June 10, 2003, that Article X, Sections 21-116 through 21-129 be added to Chapter 21 of the Code of the City of Martinsville to read as follows: ARTICLE X. TRANSIENT LODGING TAX Sec. 21-116. Definitions 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 means any public or private hotel, inn, hostelry, tourist home or house, tourist camp, tourist cabin, camping grounds, motel, rooming house or other lodging place within the city offering lodging, for compensation, to any transient. Lodging means any room, lodging or space furnished to any transient. Transient means any person who, for any period of not more than ninety (90) consecutive days, either at his own expense or at the expense of another, obtains lodging at any hotel. Sec. 21-117. Levy oftax. There is hereby levied and imposed on each transient a tax equivalent to two percent (2%) of the total amount paid for lodging after midnight of June 30, 2003, by or for any such transient, to any hotel. Sec. 21-118. Exemptions. No tax shall be payable hereunder on room rental paid to any hospital, medical clinic, convalescent home, or home for the aged. No tax shall be payable on charges for lodging paid by any official or employee of the federal government or of this state or city, when on official business. Sec. 21-119. Collection. Every person receiving any payment for room rental with respect to which a tax is levied under this article shall collect the amount of tax hereby imposed fi.om the transient on whom the same is levied or fi.om the person paying for such room rental at the time