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<br />MARTINSVILLE CODE <br /> <br />Sec. 21-34. Discontinuance of service for failure to pay. <br />Sees. 21-35-21-50. Reserved. <br /> <br />Article ~ Tax for E911 Emergency Telephone System <br /> <br />Sec. 21-51. Imposed; application; exemption. <br />Sec. 21-52. Definitions. <br />Sec. 21-53. Duty of sell, provider to collect; report; remittance; records. <br />Sec. 21-54. Appropriation. <br />Sees. 21-55-21-60. Reserved. <br /> <br />Sec. 21-61. <br />Sec. 21-62. <br />Sec. 21-63. <br />Sec. 21-64. <br />Sec. 21-65. <br />Sec. 21-66. <br />Sec. 21-67. <br />Sec. 21-68. <br />Sec. 21-69. <br />Sec. 21-70. <br />Sec. 21-71. <br />Sec. 21-72. <br />Sec. 21-73. <br /> <br />Article ~ Short-Term Rental Tax <br /> <br />Definitions. <br />Daily rental tax-Levy and rate. <br />Same-Exemptions. <br />Short-term rental business-Application for certificate of registration. <br />Same-Issuance and effect of certificate of registration. <br />Collection and record keeping. <br />Filing of quarterly tax returns and remittance of tax. <br />Taxes held in trust for city. <br />Penalty for failure or refusal to collect tax. <br />Penalties and interest for failure to file return or pay over taxes collected. <br />Uncertified renters prohibited from collecting tax. <br />Criminal penalties. <br />Taxation of rental property that is not daily rental property. <br /> <br />Article VI. Tax on Prepared Food and Beverages <br /> <br />Sec. 21-74. Definitions. <br />Sec. 21-75. Levy. <br />Sec. 21-76. Collection oftax by seller. <br />Sec. 21-77. Reports of taxes collected; remittance; preservation of records. <br />Sec. 21-78. Duty of seller going out of business. <br />Sec. 21-79. Gratuity and service charges. <br />Sec. 21-80. Discount. <br />Sec. 21-81. Enforcement; duty of commissioner of revenue. <br />Sec. 21-82. Procedure upon failure to collect, report, etc. <br />Sec. 21-83. Duty of city treasurer. <br />Sec. 21-84. Penalty for late remittance or false return. <br />Sec. 21-85. Penalty for violation of article. <br />Sec. 21-86. Exemptions; limits on application. <br />Secs. 21-87, 21-88. Reserved. <br /> <br />Sec. 21-89. <br />Sec. 21-90. <br />Sec. 21-91. <br />Sec. 21-92. <br /> <br />Supp. No. 62 <br /> <br />Article VII. Consumer Utility Tax on Telephone Service <br /> <br />Definitions. <br />Levy of tax; amount. <br />Payment and collection, reports and remittances generally. <br />Preservation of records. <br /> <br />1248 <br />