§ 58.1-3842. Combined transient occupancy and food and beverage tax.
A. Rappahannock County, by duly adopted ordinance, is hereby authorized tolevy a tax on occupancy in a bed and breakfast establishment on which thecounty is authorized to levy a transient occupancy tax under § 58.1-3819 andon food and beverages sold for human consumption within such establishment onwhich the county is authorized to levy a food and beverage tax under §58.1-3833, when the charges for the occupancy of the room or space and forthe sale of food and beverages are assessed in the aggregate and notseparately stated. Such tax shall not exceed four percent of the total amountcharged for the occupancy of the room or space occupied and for the food andbeverages. Such tax shall be in such amount and on such terms as thegoverning body may, by ordinance, prescribe. The tax shall be in addition tothe sales tax currently imposed by the county pursuant to the authority ofChapter 6 (§ 58.1-600 et seq.) of this title. Collection of such tax shall bein a manner prescribed by the governing body. All taxes collected under theauthority of this article shall be deemed to be held in trust for the countyimposing the tax.
B. If a bed and breakfast establishment separately states charges for theoccupancy of the room or space and for the sale of food and beverages, atransient occupancy tax levied under § 58.1-3819 and a food and beverage taxlevied under § 58.1-3833 shall apply to such separately stated charges, asapplicable.
C. Any tax imposed pursuant to this article shall not apply within the limitsof any town located in such county, where such town now, or hereafter,imposes a town meals tax or a town transient occupancy tax on the samesubject. If the governing body of any town within a county, however, providesthat a county tax authorized by this article shall apply within the limits ofsuch town, then such tax may be imposed within such towns.
D. This tax shall be levied only if a food and beverage tax has been approvedin a referendum within the county as provided by the second paragraph ofsubsection A of § 58.1-3833. No county in which the levy of a food andbeverage tax has been approved in a referendum pursuant to subsection A of §58.1-3833 shall be required to submit an amendment to its meals tax ordinanceor a further question to the voters in a referendum prior to adopting anordinance adopting or amending the tax authorized by this article.
E. Nothing herein contained shall affect any authority heretofore granted toany county to levy a food and beverage tax or a transient occupancy tax.
§ 58.1-3842. Combined transient occupancy and food and beverage tax.
A. Rappahannock County, by duly adopted ordinance, is hereby authorized tolevy a tax on occupancy in a bed and breakfast establishment on which thecounty is authorized to levy a transient occupancy tax under § 58.1-3819 andon food and beverages sold for human consumption within such establishment onwhich the county is authorized to levy a food and beverage tax under §58.1-3833, when the charges for the occupancy of the room or space and forthe sale of food and beverages are assessed in the aggregate and notseparately stated. Such tax shall not exceed four percent of the total amountcharged for the occupancy of the room or space occupied and for the food andbeverages. Such tax shall be in such amount and on such terms as thegoverning body may, by ordinance, prescribe. The tax shall be in addition tothe sales tax currently imposed by the county pursuant to the authority ofChapter 6 (§ 58.1-600 et seq.) of this title. Collection of such tax shall bein a manner prescribed by the governing body. All taxes collected under theauthority of this article shall be deemed to be held in trust for the countyimposing the tax.
B. If a bed and breakfast establishment separately states charges for theoccupancy of the room or space and for the sale of food and beverages, atransient occupancy tax levied under § 58.1-3819 and a food and beverage taxlevied under § 58.1-3833 shall apply to such separately stated charges, asapplicable.
C. Any tax imposed pursuant to this article shall not apply within the limitsof any town located in such county, where such town now, or hereafter,imposes a town meals tax or a town transient occupancy tax on the samesubject. If the governing body of any town within a county, however, providesthat a county tax authorized by this article shall apply within the limits ofsuch town, then such tax may be imposed within such towns.
D. This tax shall be levied only if a food and beverage tax has been approvedin a referendum within the county as provided by the second paragraph ofsubsection A of § 58.1-3833. No county in which the levy of a food andbeverage tax has been approved in a referendum pursuant to subsection A of §58.1-3833 shall be required to submit an amendment to its meals tax ordinanceor a further question to the voters in a referendum prior to adopting anordinance adopting or amending the tax authorized by this article.
E. Nothing herein contained shall affect any authority heretofore granted toany county to levy a food and beverage tax or a transient occupancy tax.
§ 58.1-3842. Combined transient occupancy and food and beverage tax.
A. Rappahannock County, by duly adopted ordinance, is hereby authorized tolevy a tax on occupancy in a bed and breakfast establishment on which thecounty is authorized to levy a transient occupancy tax under § 58.1-3819 andon food and beverages sold for human consumption within such establishment onwhich the county is authorized to levy a food and beverage tax under §58.1-3833, when the charges for the occupancy of the room or space and forthe sale of food and beverages are assessed in the aggregate and notseparately stated. Such tax shall not exceed four percent of the total amountcharged for the occupancy of the room or space occupied and for the food andbeverages. Such tax shall be in such amount and on such terms as thegoverning body may, by ordinance, prescribe. The tax shall be in addition tothe sales tax currently imposed by the county pursuant to the authority ofChapter 6 (§ 58.1-600 et seq.) of this title. Collection of such tax shall bein a manner prescribed by the governing body. All taxes collected under theauthority of this article shall be deemed to be held in trust for the countyimposing the tax.
B. If a bed and breakfast establishment separately states charges for theoccupancy of the room or space and for the sale of food and beverages, atransient occupancy tax levied under § 58.1-3819 and a food and beverage taxlevied under § 58.1-3833 shall apply to such separately stated charges, asapplicable.
C. Any tax imposed pursuant to this article shall not apply within the limitsof any town located in such county, where such town now, or hereafter,imposes a town meals tax or a town transient occupancy tax on the samesubject. If the governing body of any town within a county, however, providesthat a county tax authorized by this article shall apply within the limits ofsuch town, then such tax may be imposed within such towns.
D. This tax shall be levied only if a food and beverage tax has been approvedin a referendum within the county as provided by the second paragraph ofsubsection A of § 58.1-3833. No county in which the levy of a food andbeverage tax has been approved in a referendum pursuant to subsection A of §58.1-3833 shall be required to submit an amendment to its meals tax ordinanceor a further question to the voters in a referendum prior to adopting anordinance adopting or amending the tax authorized by this article.
E. Nothing herein contained shall affect any authority heretofore granted toany county to levy a food and beverage tax or a transient occupancy tax.
