Subject:
Title
Consider approving amendments to Title 4 Chapter 2, Article 5, Sections 4-2-76.1 through 4-2-80, related Transient Occupancy Tax, of the Code of Ordinances, City of Harrisonburg
Body
Presented By: Karen Rose, Commissioner of the Revenue
Recommendation and Review
The proposed ordinance amendments are consistent with the changes enacted by the 2025 General Assembly. It provides that an accommodations provider shall not be required to transmit a transient occupancy tax return to a locality if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attest annually to the locality that all such sales were facilitated by an accommodations intermediary. Prior to this change, an accommodations provider filed monthly with the locality and not all accommodations intermediaries were providing host information.