ORDINANCE NO. 08-15(1)
AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, ARTICLE IX, TRANSIENT OCCUPANCY 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, is hereby amended and reordained as follows:
Sec. 15-901 Imposed; amount of tax
CHAPTER 15. TAXATION
ARTICLE IX. TRANSIENT OCCUPANCY TAX
Sec. 15-901 Imposed; amount of tax.
A. There is hereby imposed a tax on the occupancy of all rooms or spaces in hotels, motels, boarding houses and travel campgrounds within the county. Such tax shall be assessed at the rate of five percent (5%) of the amount charged for such occupancy; provided, however, that nothing herein shall be construed as imposing any tax upon rooms or spaces rented for continuous occupancy to the same person or group of persons for thirty (30) or more days in hotels, motels, boarding houses, or travel campgrounds.
The revenues collected from that portion of the tax over two percent (2%) shall
be designated and spent
tourism, travel or business that generates tourism or travel in the county
solely for tourism and travel, marketing of tourism or initiatives that, as
determined after consultation with the local tourism industry organizations,
attract travelers to the county and generate tourism revenues in the county.
(11-28-73; 8-15-74; 4-13-88; 3-19-97; § 8-41; Code 1988, § 8-42, Ord. No. 98-8(2), 6-10-98; Ord. 98-A(1), 8-5-98)
State law reference--Va. Code § 58.1-3819.
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