Minutes 09/12/1989 - Laserfiche WebLink

Home Browse Search

TUESDAY, SEPTEMBER 12, 1989 ARTICLE III TAXES ON CONTRACTORS; RETAIL SALES; FINANCIAL REAL ESTATE AND PROFESSIONAL SERVICES; AND REPAIR, PERSONAL, BUSINESS AND OTHER SERVICES; COMMISSION MERCHANTS; DIRECT SELLERS; AND SHORT-TERM RENTAL BUSINESS 4. SHORT-TERM RENTAL BUSINESS. Every person conducting or engaging in the short-term rental business as defined in Section 58.1-3510 of the Code of Virginia shall pay an annual business license tax of twenty cents for each one hundred dollars of gross receipts during the preceding calendar year. BE IT FURTttER ORDAINED that this Ordinance shall be effective on and after January 1, 1990. BE IT-ORDAINED by the Council of the City of Martinsville, Virginia, in regular session assembled September 12, 1989, that Article V. Short-Term Rental Tax, be added to Chapter 21. Taxation, of the City Code, as follows: ARTICLE V. SHORT-TERM RENTAL TAX Sec. 21-61. Definitions. For purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section. (1) Affiliated for purposes of this Chapter shall mean any common ownership interest, in excess of five percent (5%), of any officers or partners in common with the lessor and lessee. (2) Certificate of Registration shall refer to the annual Certificate issued by the Martinsville Commissioner of the Revenue to persons engaged in the short-term rental business in the City who make application for such Certificate pursuant to Section 21-64 of this Article. (3) Commissioner of the Revenue shall mean the Commissioner of the Revenue of Martinsville, Virginia, and any of the Commissioner's duly authorized deputies or agents. (4) City shall mean Martinsville, Virginia.