Subject:
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Consider amending and reenacting sections 4-2-97, 4-2-97, 4-2-106, and 4-2-107, the Admissions Tax Ordinance of the Harrisonburg City Code
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Presented By: City Attorney Brown
Recommendation and Review
This is an update of the City’s Admissions Tax Ordinance to conform to state law and to add all available collection options. These changes accomplish the following: Amending and re-enacting the Admissions Tax, Section 4-2-97, renumbered to set forth levied amounts, Section 4-2-98, renumbered and amended to set forth classes for taxation purposes, Section 4-2-106 to change interest and penalties set forth to ten percent (10%) each, and Section 4-2-107 Penalty to provide for criminal penalties and civil fines for falsifying electronic records and criminal penalties for failure to pay owed Admission Tax.