ORDINANCE NO. 07-15(2)

 

AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, ARTICLE IX, TRANSIENT OCCUPANCY TAX, AND ARTICLE XII, FOOD AND BEVERAGE TAX, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA

 

BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 15, Taxation, Article IX, Transient Occupancy Tax, and Article XII, Food and Beverage Tax, are hereby amended and reordained as follows:

 

By Amending:

Sec. 15-910       Penalty for late remittance or false return

Sec. 15-911       Violations of article

Sec. 15-1203     Tips and service charges

Sec. 15-1213     Penalty for late remittance or false return

Sec. 15-1214     Violations of article

 

CHAPTER 15.  TAXATION

 

ARTICLE IX.  TRANSIENT OCCUPANCY TAX

 

15-910 Penalty for late remittance or false return.

 

            A.        If any lodging provider whose duty it is to do so shall fail or refuse to file any report required by this article or to remit to the director of finance the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the director of finance a penalty in the amount of ten percent (10%) of the total amount of tax owed if the failure is not for more than thirty (30) days one month, with an additional penalty of ten percent (10%) five percent (5%) of the total amount of tax owed for each additional thirty (30) days month or fraction thereof during which the failure continues, such penalty not to exceed thirty percent(30%) twenty-five percent (25%) of the tax owed taxes collected but not remitted, provided, however, the minimum penalty shall be ten dollars ($10.00), or the amount of the tax assessable, whichever is less.

 

            B.         In the case of a false or fraudulent return with intent to defraud the county of any tax due under this article, a penalty of fifty percent (50%) of the tax owed shall be assessed against the person required to collect such tax.

 

            B.         If any lodging provider whose duty it is to do so shall fail or refuse to file any return required by this article within the time specified in this article, there shall be added to such tax by the director of finance a penalty in the amount of ten percent (10%) of the tax assessable on such return or $10, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of the tax assessable.

 

C.         It shall be unlawful for any person to willfully fail or refuse to file any return required under this article or to make any false statement with the intent to defraud in connection with any return required by this article.  It shall be a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000 or less, and it shall be a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000.

 

(§ 8-43; Code 1988, § 8-51, Ord. No. 98-8(2), 6-10-98; Ord. 98-A(1), 8-5-98)

 

            State law reference – Va. Code §§ 58.1 – 3916, 58.1-3916.1

Sec. 15-911 Violations of article.

 

            Any corporate or partnership officer as defined in Virginia Code § 58.1-3906, or any other person required to collect, account for and pay over a tax under this article, who willfully fails to collect or truthfully account for and pay over such tax, and any such person who willfully evades or attempts to evade any such tax or payment thereof, shall be guilty of a class 1 misdemeanor. Conviction under this section shall not relieve any person from the payment, collection or remittance of the taxes or penalties provided for in this article.  Any agreement by any person to pay the taxes or penalties provided for in this article by a series of installment payments shall not relieve any person of criminal liability for violation of this article until the full amount of taxes and penalties agreed to be paid by such person is received by the director of finance.  Each failure or violation, and each day’s continuance thereof, shall constitute a separate offense.

 

(Code 1988, § 8-52; Ord. No. 98-8(2), 6-10-98; Ord. 98-A(1), 8-5-98)

 

State law reference--Va. Code §§ 58.1- 3906, 58.1 - 3907; as to punishment for class 1 misdemeanor, see § 18.2-11.

 

 

ARTICLE XII.  FOOD AND BEVERAGE TAX

 

Sec. 15-1203 Tips and service charges.

 

            A.        Where a purchaser provides a tip for an employee or employees of a seller, and the amount of the tip is wholly in the discretion of the purchaser, the tip is not subject to the tax imposed by this article, whether paid in cash to the employee or added to the bill and charged to the purchaser’s account, provided, in the latter case, the full amount of the tip is turned over to the employee by the seller.

 

            B.         An amount or percent, whether designated as a tip or a service charge, that is added to the price of the meal by the seller, and required to be paid by the purchaser, is a part of the selling price of the meal and is subject to the tax imposed by this article.

 

            No tax shall be imposed under this article on (i) that portion of the amount paid by purchaser as a discretionary gratuity in addition to the sales price; (ii) that portion of the amount paid by the purchaser as a mandatory gratuity or service charge added by the restaurant in addition to the sales price, but only to the extent that such mandatory gratuity or service charge does not exceed 20% of the sales price.

 

(§ 8-78, 12-10-97; Code 1988, § 8-78; Ord. 98-A(1), 8-5-98)

 

            State law reference—Va. Code § 58.1-3833(E)

 

Sec. 15-1213 Penalty for late remittance or false return.

 

            A.        If any seller whose duty it is to do so shall fail or refuse to file any report required by this article or to remit to the director of finance the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the director of finance a penalty in the amount of ten percent (10%) of the total amount of the tax owed if the failure is not for more than thirty (30) days one month, with an additional penalty of ten percent (10%) five percent (5%) of the total amount of the tax owed for each additional thirty (30) days month or fraction thereof during which the failure continues, such penalty not to exceed thirty percent (30%) twenty-five percent (25%) of the tax owed taxes collected but not remitted, provided, however, the minimum penalty shall be ten dollars ($10.00), or the amount of the tax assessable, whichever is less.

            B.         In the case of a false or fraudulent return with intent to defraud the county of any tax due under this article, a penalty of fifty percent (50%) of the tax owed shall be assessed against the person required to collect such tax. 

 

                B.         If any seller whose duty it is to do so shall fail or refuse to file any return required by this article within the time specified in this article, there shall be added to such tax by the director of finance a penalty in the amount of ten percent (10%) of the tax assessable on such return or $10, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of the tax assessable.

 

C.            It shall be unlawful for any person to willfully fail or refuse to file any return required under this article or to make any false statement with the intent to defraud in connection with any return required by this article.  It shall be a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000 or less, and it shall be a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000.

 

(§ 8-88, 12-10-97; Code 1988, § 8-88; Ord. 98-A(1), 8-5-98)

 

                State law reference—Va. Code §§ 58.1-3916, 58.1-3916.1

 

Sec. 15-1214 Violations of article.

 

            Any corporate or partnership officer as defined in Virginia Code § 58.1-3906, or any other person required to collect, account for and pay over tax under this article, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully evades or attempts to evade any such tax or payment thereof, shall be guilty of a class 1 misdemeanor.  Conviction of such violation shall not relieve any person from the payment, collection or remittance of the taxes or penalties provided for in this article.  Any agreement by any person to pay the taxes or penalties provided for in this article by a series of installment payments shall not relieve any person of criminal liability for violation of this article until the full amount of taxes and penalties agreed to be paid by such person is received by the director of finance.  Each failure, refusal, neglect or violation, and each day’s continuance thereof, shall constitute a separate offense.

 

(§ 8-89, 12-10-97; Code 1988, § 8-89; Ord. 98-A(1), 8-5-98)

 

            State law reference—Va. Code § 58.1-3907

 

            This ordinance shall be effective on and after January 1, 2008.

 

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