Subject:
Title
Consider approving amendments to Title 4 Chapter 2, Article 5, Sections 4-2-76.1 through 4-2-80, related Transient Occupancy Tax, of the Code of Ordinances, City of Harrisonburg
Body
Presented By: Karen Rose, Commissioner of the Revenue
Recommendation and Review
The proposed ordinance amendments are consistent with the changes enacted by the 2021 General Assembly. Any person or entity offering room rentals must now calculate the transient occupancy tax based on the total charge to the customer, including any accommodation fees charged to the customer by online travel companies. Prior to this change, transient occupancy tax was calculated based on the total charge for the room collected by the lodging establishment.