ARTICLE VIII. TRANSIENT OCCUPANCY TAX

Sec. 21-92. Definitions.

(a) For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Commissioner. Commissioner of the Revenue of the County of York, Virginia, or any duly authorized deputies or agents.

Hotel. Any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, travel campground or tourist camp or other lodging place within the county offering lodging, and the owner and the operator thereof, who for compensation, furnishes lodging to any transient.

Lodging. Any space or room suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes, and furnished to any transient by a hotel as herein defined.

Room rental. The total charge made by any such hotel for lodging and/or space furnished any such transient. If the charge made by such hotel to such transient includes any charge for services or accommodations in addition to that of lodging and/or the use of space, then such portion of the total charge as represents only room and/or space rental shall be distinctly set out and billed to such transient by such hotel as a separate item.

Transient. Any person who, for any period of not more than thirty (30) consecutive days, either at his own expense or at the expense of another, obtains lodging in any hotel as hereinabove defined, for which lodging a charge is made.

Treasurer. The Treasurer of the County of York, Virginia, or any duly authorized deputies or agents.

(Ord. No. 05-16, 6/21/05)

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Tuesday, June 28, 2005