Subject:
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Consider amending and reenacting sections 4-2-80, 4-2-81, and 4-2-85, the Transient Occupancy 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 Transient Occupancy Tax Ordinance to conform to state law and to add all available collection options. These changes accomplish the following: Amending and re-enacting the Transient Occupancy Tax Ordinance to amend Section 4-2-80 to require monthly remittance of collected taxes instead of quarterly remittance, to amend the interest and penalties set forth in City Code Section 4-2-81 to ten percent (10%) each and to amend and add City Code Section 4-2-85(a) thru 4-2-85(d), to include criminal penalties for the willful failure to file returns, criminal penalties and civil fines for falsifying electronic records, and criminal penalties for the failure to pay owed transient occupancy taxes