A 7% tax shall be imposed on any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house, travel campground or other lodging place within Rockbridge County, offering lodging for any individual or group at any time, and the owner and operator thereof who, for compensation, furnishes lodging to any transients.
Person includes individuals, firms, partnerships, associations, corporations, persons acting in representative capacity and combinations of individuals of whatever form or character. A transient is any person who, for any period of not more than 30 consecutive days, either at his own expenses or at the expense of another, obtains lodging or the use of any space in any type of lodging (as outlined above) for which lodging or use of space a charge is made.
All amounts collected as taxes shall be deemed to be held in trust by the seller collecting them until remitted to the County.
The County requires all prospective persons providing lodging to register for collection of the imposed tax.
Monthly reports must be delivered and monies remitted on or before the last day of the calendar month following the month being reported. There is a 10% penalty if the remittance is not in by the due date and an additional 5% penalty for each additional month remittance is delinquent. The Transient Occupancy Tax is administered by the Commissioner of the Revenue.