City of Harrisonburg - File #: ORD 15-064

• File #: ORD 15-064
• Version: 1
• Name: Meals Tax
• Type: PH-Ordinance
• Status: Passed
• File created: 3/1/2016
• In control: City Council
• On agenda: 3/22/2016
• Final action: 3/22/2016
• Title: Consider amending and reenacting sections 4-2-89 and 4-2-92 (e), the Meals Tax Ordinance of the Harrisonburg City Code

Date	Ver.	Action By	Action	Result
3/22/2016	1	City Council	approved on second reading
3/8/2016	1	City Council	approved on first reading	Pass

Subject:

Title

Consider amending and reenacting sections 4-2-89 and 4-2-92 (e), the Meals Tax Ordinance of the Harrisonburg City Code

body

Presented By:  City Attorney Brown

Recommendation and Review

This is an update of the City’s Meals Tax Ordinance to conform to state law and to add all available collection options.  These changes accomplish the following:   Amending and re-enacting the Meals Tax Ordinance, to clarify exemptions set forth in City Code Section 4-2-89;  to amend the interest and penalties set for in City Code Section 4-2-92(e) to ten percent (10%) each; and to add criminal penalties and civil fines for falsifying electronic records.