58.1-3825.2 - Additional transient occupancy tax in Bath County.
§ 58.1-3825.2. Additional transient occupancy tax in Bath County.
A. In addition to such transient occupancy tax as is authorized by §58.1-3819, Bath County may impose an additional transient occupancy tax notto exceed two percent of the amount of the charge for the occupancy of anyroom or space occupied.
B. The revenues collected from the additional tax shall be designated andspent as follows:
1. One-half of such revenue shall be designated and spent solely for tourismand travel, marketing of tourism, or initiatives that, as determined afterconsultation with the local tourism industry organizations, attract travelersto the locality and generate tourism revenues in the locality. If there areno local tourism industry organizations in the locality, the governing bodyshall hold a public hearing prior to making any determination relating to howto attract travelers to the locality and generate tourism revenues in thelocality.
2. One-half of such revenue shall be designated and spent solely for thedesign, operation, construction, improvement, acquisition, and debt servicefor such expenses on debt incurred after June 30, 2009, of tourismfacilities, historic sites, beautification projects, promotion of the arts,regional tourism marketing efforts, capital costs related to travel andtransportation including air service, public parks and recreation, andinformation centers that attract travelers to the locality and generatetourism revenues in the locality.
C. The tax imposed hereunder shall not apply to rooms or spaces rented andcontinuously occupied by the same individual or same group of individuals for30 or more days in hotels, motels, boarding houses, travel campgrounds, andother facilities offering guest rooms.
D. If Bath County requires local hotel and motel businesses, or any classthereof, to collect, account for, and remit the tax imposed pursuant to thissection, the County may allow such businesses a commission for such servicein the form of a deduction from the tax remitted. Such commission shall beprovided for by ordinance, which shall set the rate thereof, no less thanthree percent and not to exceed five percent of the amount of tax due andaccounted for. No commission shall be allowed if the amount due is delinquent.
E. All tax collections pursuant to this section shall be deemed to be held intrust for Bath County.
(2009, c. 16.)