HomeMy Public PortalAbout2000_07_11_O025 Amending the TC relating to Meals TaxThe Town of
1 .eesburg,
rg ma
ORDINANCE NO.
AN ORDINANCE:
PRESENTED Suly 11, 2000
2000-0-25 ADOPTED .July 11, 2000
TO AMEND ARTICLE IV(A) OF THE TOWN CODE BY
REVISING SECTION 17-95.6, ADDING TWO SECTIONS,
AND RENUMBERING SECTION 17-95.7 RELATING TO
MEALS TAX
WHEREAS, on June 27, 2000, Article IV (Sections 17-95 through 17-109) of the
Town Code relating to meals tax was repealed and replaced with Article IV (A) (Sections
17-95.1 through 17-95.7); and
WHEREAS, in the process of repealing and replacing the article regarding meals
tax, three provisions, regarding reports and remittances, discounts, and penalties and
interest, were inadvertently omitted.
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia
as follows:
SECTION I. The Town Code is hereby amended by revising Section 17-95.6, and
adding two sections, Sections 17-95.7 through 17-95.8, as follows:
Sec. 17-95.6 Report of taxes collectedl remittance~ preservation of records.
It shall be the duty of every person required by this ordinance to pay to the town
the taxes imposed by this ordinance to make a report thereof setting forth such
information as the Director may prescribe and require, including all purchases taxable
under this ordinance, the amount charged the purchaser for each such purchase, the date
thereof, the taxes collected thereon and the amount of tax required to be collected by this
ordinance. Such records shall be kept and preserved for a period of five (5) years. The
Director or his duly authorized agents shall have the power to examine such records at
reasonable times and without unreasonable interference with the business of such person,
for the purpose of administering and enforcing the provisions of this ordinance, and to
make transcripts of all or any parts thereof.
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AN ORDINANCE: TO AMEND ARTICLE IV(A) OF THE TOWN
REVISING SECTION 17-95.6 ...
CODE BY
The director of finance shall require all prospective sellers of meals licensed to do
business in the town to register for collection of the tax imposed by this article. Every_
seller shall make a report to the town for each calendar quarter, showing the amounts of
charges collected for meals and the amount of tax required to be collected. The quarterly
reports shall be made on forms prescribed by the director of finance and shall be signed
by the seller. The report shall be delivered to the director of finance on or before the
twentieth day of the calendar month following the quarter being reported. Each report
shall be accompanied by a remittance of the amount of tax due, made payable to the
town.
Sec. 17-95.7 Discount.
For the purpose of compensating sellers for the collection of the tax imposed by
this article, every seller shall be allowed five percent of the amount of the tax due and
accounted for in the form of a deduction on his or her quarterly return; provided, the
amount due is not delinquent at the time of payment.
Sec. 17-95.8 Penalty and interest.
If any person whose duty it is to do so shall fail or refuse to make the report or
remit the tax required by this article within the time and in the amount required, there
shall be added to the tax by the director of finance a penalty in the amount of ten percent
of the tax, and interest thereon at the rate of ten percent per annum, which shall be
computed upon the tax and penalty from the date such were due and payable.
SECTION II. The Town Code is hereby amended by renumbering the former Article IV
(A), Section 17-95.7 as Article IV(A), Section 17-95.9.
SECTION Ill. This ordinance shall be in effect upon its passage.
PASSED this llthday of July, 2000.
Town of Leesburg
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AN ORDINANCE: TO AMEND ARTICLE IV(A) OF THE TOWN CODE BY
REVISING SECTION 17-95.6 ...
ATTEST:
lerk of Council
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