Subject:
Title
Consider amending and restating Sections 4-2-88, -89, -92, -106, and -127 of the City Code of Harrisonburg, Virginia
Body
Presented By: Chris Brown, City Attorney
Recommendation and Review
The amendment to Section 4-2-92(e) clarifies that the penalty for failure to remit the required meals tax collection on time shall not exceed the amount of the tax assessable. The amendment to Section 4-2-106 makes the same clarification for admissions taxes.
The amendment to add Section 4-2-89(c)(10) reflects a recent amendment to the Code of Virginia exempting sellers at local farmers markets and roadside stands from the meals tax where the seller’s cumulative annual income from sales at farmers markets and roadside stands, whether in Harrisonburg or in other localities, does not exceed $2500.
Amendments to Sections 4-2-88, 4-2-89(c)(4) and (5), and 4-2-127 mirror amendments to the Code of Virginia to replace outdated language with more inclusive language as it relates to individuals with blindness and individuals with disabilities.