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Home My Public Portal About2020_04_14_O009 Business Relief - Due Dates, Penalties, and Interest for Meals Tax and TOT for the 1st and 2nd Quarters of CY 2020 Response COVID-19 EmergencyThe Town of Leesburg, Virginia ORDINANCE NO. 2020-0-009 PRESENTED: April 14, 2020 ADOPTED: April 14, 2020 AN ORDINANCE: ESTABLISHING DUE DATES, PENALTIES, AND INTEREST FOR MEALS TAX (TOWN CODE, CHAPTER 20, ARTICLE V) AND TRANSIENT OCCUPANCY TAX (TOWN CODE CHAPTER 20, ARTICLE VI) FOR THE FIRST AND SECOND QUARTERS OF CALENDAR YEAR 2020 IN RESPONSE TO THE COVID-19 EMERGENCY WHEREAS, on January 31, 2020, the U.S. Secretary of Health and Human Services declared a public health emergency in response to the spread of novel coronavirus, or COVID-19 (the "virus"); and WHEREAS, on March 12, 2020, the Governor of the Commonwealth of Virginia declared a state of emergency in the Commonwealth of Virginia in response to the spread of the virus; and WHEREAS, on March 13, 2020, the President of the United States declared a national emergency, beginning March 1, 2020, in response to the spread of the virus; and WHEREAS, on March 17, 2020, the Board of Supervisors of Loudoun County declared a local state of emergency in Loudoun County due to the outbreak of the virus in the County and the resulting danger to the public's health, safety, and welfare due to the transmission and contraction of the virus; and WHEREAS, on March 18, 2020, the Town Council of the Town of Leesburg consented to a declaration of a local emergency by the Town Manager finding that emergency measures are necessary to mitigate the ongoing emergency and disaster that is occurring in the Town and to protect the health, safety, and welfare of the Members of the public; and WHEREAS, the Governor of Virginia has issued a Temporary Stay at Home Order (Executive Order No. 55) due to the virus, which Order requires Virginia residents to remain at their place of residence unless traveling for narrowly defined purposes and to maintain social distancing requirements; and -2- AN ORDINANCE: ESTABLISHING DUE DATES, PENALTIES, AND INTEREST FOR MEALS TAX (TOWN CODE, CHAPTER 20, ARTICLE V) AND TRANSIENT OCCUPANCY TAX (TOWN CODE CHAPTER 20, ARTICLE VI) FOR THE FIRST AND SECOND QUARTERS OF CALENDAR YEAR 2020 IN RESPONSE TO THE COVID-19 EMERGENCY WHEREAS, public implementation of necessary emergency measures to combat the spread of the virus has negatively impacted the national, state, and local economies, as documented daily in the press; and WHEREAS, the Council has received various reports from the office of the Town Manager and from the Director of Economic Development indicating that local businesses have also suffered a negative economic impact as a result of the virus. NOW, THEREFORE, BE IT ORDAINED by the Town Council of Leesburg, Virginia, as follows: SECTION I. Meals Tax (Town Code, Chapter 20, Article V). A. With respect to the meals tax report and remittance corresponding to the first quarter of calendar year 2020 (January through March), for those sellers who file the report required by Section 20-11 O(b) of the Leesburg Town Code on or before April 20, 2020: (i) the seller need not remit the tax with the report but shall make the remittance on or before May 20, 2020; (ii) [intentionally omitted]; (iii) payment made on or before May 20, 2020 shall be ' considered "not delinquent" for purposes of the 5% early payment discount set forth in Section 20-111; (iv) no late payment penalty as set forth in Section 20-112 shall apply ifthe seller remits payment on or before July 20, 2020; and (v) interest in accordance with Section 20-112 shall accrue starting on July 21, 2020. B. With respect to the meals tax report and remittance corresponding to the second quarter of calendar year 2020 (April through June), for those sellers who file the report required by Section 20-11 O(b) of the Leesburg Town Code on or before July 20, 2020: (i) the seller need not remit the tax with the report but shall make the remittance on or before August 20, 2020; (ii) [intentionally omitted]; (iii) payment made on or before August 20, 2020 shall be considered "not -3- AN ORDINANCE: ESTABLISHING DUE DATES, PENAL TIES, AND INTEREST FOR MEALS TAX (TOWN CODE, CHAPTER 20, ARTICLE V) AND TRANSIENT OCCUPANCY TAX (TOWN CODE CHAPTER 20, ARTICLE VI) FOR THE FIRST AND SECOND QUARTERS OF CALENDAR YEAR 2020 IN RESPONSE TO THE COVID-19 EMERGENCY delinquent" for purposes of the 5% early payment discount set forth in Section 20-111; (iv) no late payment penalty as set forth in Section 20-112 shall apply ifthe seller remits payment on or before October 20, 2020; and (v) interest in accordance with Section 20-112 shall accrue starting on October 21, 2020. SECTION II. Transient Occupancy Tax (Town Code, Chapter 20, Article VI). A. With respect to the transient occupancy tax report and remittance corresponding to the first quarter of calendar year 2020 (January through March), for every hotel (as defined in Town Code§ 20-132) that files the report required by Section 20-135 of the Leesburg Town Code on or before April 20, 2020: (i) the hotel need not remit the tax together with the report but shall make the remittance on or before May 20, 2020; (ii) [intentionally omitted]; (iii) payment made on or before May 20, 2020 shall be considered "not delinquent" for purposes of the early payment discount set forth in Section 20-136; (iv) no late payment penalty as set forth in Section 20-137 shall apply if the hotel remits payment on or before July 20, 2020; and (v) interest in accordance with Section 20-137 shall accrue starting July 21, 2020. B. With respect to the transient occupancy tax report and remittance corresponding to the second quarter of calendar year 2020 (April through June), for every hotel (as defined in Town Code§ 20-132) that files the report required by Section 20-135 of the Leesburg Town Code on or before July 20, 2020: (i) the hotel need not remit the tax together with the report but shall make the remittance on or before August 20, 2020; (ii) [intentionally omitted]; (iii) payment made on or before August 20, 2020 shall be considered "not delinquent" for purposes of the early payment discount set forth in Section 20-136; (iv) no late payment penalty as set forth in Section 20-137 shall apply if the hotel remits payment on. or before October 20, 2020; and (v) interest in accordance with Section 20-137 shall accrue starting October 21, 2020. -4- AN ORDINANCE: ESTABLISHING DUE DATES, PENALTIES, AND INTEREST FOR MEALS TAX (TOWN CODE, CHAPTER 20, ARTICLE V) AND TRANSIENT OCCUPANCY TAX (TOWN CODE CHAPTER 20, ARTICLE VI) FOR THE FIRST AND SECOND QUARTERS OF CALENDAR YEAR 2020 IN RESPONSE TO THE COVID-19 EMERGENCY SECTION III. This ordinance shall supersede any conflicting provision of the Leesburg Town Code only to the extent set forth herein. SECTION IV. Severability. If a court of competent jurisdiction declares any provision of this ordinance invalid, the decision shall not affect the validity of the ordinance as a whole or any remaining provisions of the Leesburg Town Code. SECTION V. This ordinance shall be an uncodified ordinance of the Town of Leesburg. SECTION VI. This ordinance shall be effective upon its adoption. PASSED this 14th day of April, 2020. ATTEST: ~~~·~ Clerk of Council 71 LF\LeesburgRMS\Town_Clerk\Ordinances\2020\0414 Business Relief-Due Dates, Penalties, and Interest for Meals Tax and TOT for the First and Second Quarters of CY 2020 in Response to the COVID-19 Emergency