(a)    In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to five (5) percent of the total amount paid for room rental by or for any such transient to any hotel.

(b)   In addition to the tax provided for in subsection (a) above, commencing July 1, 2004 as provided in section 58.1-3823 (C) of the Code of Virginia, there is hereby levied and imposed an additional transient occupancy tax of two dollars ($2.00) per room night for the occupancy of any overnight guest room rented by a transient. Such additional tax shall be collected from such transient at the time and in the manner provided by this section. The revenues collected from such additional tax shall be designated and expended solely for advertising the Historic Triangle area and shall be distributed and expended as provided in section 58.1-3823 (C) of the Code of Virginia.

(c)   As used herein, "advertising the Historic Triangle area" shall mean advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.
(Ord. No. 04-8, 5/18/04; Ord. No. 06-27, 10/17/06)