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1994 SESSION

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LD8327100
HOUSE BILL NO. 474 House Amendments in [ ] -- February 14, 1994 A BILL to amend and reenact Chapter 436 of the Acts of Assembly of 1990, carried by reference in the Code of Virginia as § 58.1-3821, relating to the authority of certain counties to adopt a new transient occupancy tax. ---------- Patrons--Abbitt and Parrish ---------- Referred to Committee on Counties, Cities and Towns ----------

Be it enacted by the General Assembly of Virginia:

1. That Chapter 436 of the Acts of Assembly of 1990, carried by reference in the Code of Virginia as § 58.1-3821, is amended and reenacted as follows:

§ 58.1-3821. Transient occupancy tax on certain rentals.

The [ County Counties ] of Franklin and [ Nelson any county with a population of at least 12,500 but no more than 12,800 ] may, by ordinance, levy a transient occupancy tax on condominiums, apartments, townhouses, or like buildings when rooms or units in such buildings are rented for occupancy for fewer than thirty days at a time. The tax imposed hereunder shall not apply to rooms or units rented for continuous occupancy by the same individual or group for thirty or more days in condominiums, apartments, townhouses, or like buildings.

Such tax shall be in an amount and on such terms as the governing body, by ordinance, may prescribe; however, such tax shall not exceed two percent of the amount of charge for the occupancy of any room or space occupied. Any county which imposes the tax authorized in this section may allow the businesses collecting, accounting for, and remitting such consumer tax a commission for such service in the form of a deduction from the tax remitted. The commission amount shall be established by ordinance; however, the maximum commission payable shall not exceed five percent of the amount of tax due and accounted for nor be less than a minimum of three percent of the amount of tax due. No commission shall be allowed if the amount due was delinquent.