Subject:
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Consider amending and reenacting sections 4-2-89 and 4-2-92 (e), the Meals 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 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.