Alexandria |
Code of Ordinances |
Title 3. Finance, Taxation and Procurement |
Article R. Reserved |
Article T. Short-Term Rental Tax |
§ 3-2-356. Definitions. |
§ 3-2-357. Levy and rate of short-term rental tax. |
§ 3-2-358. Application for certificate of registration. |
§ 3-2-359. Certificate of registration. |
§ 3-2-360. Decertification and recertification. |
§ 3-2-361. Appeals. |
§ 3-2-362. Collection and record-keeping. |
§ 3-2-363. Quarterly returns and remittance of tax. |
§ 3-2-364. Effect of failure or refusal to collect tax. |
§ 3-2-365. Penalties and interest; failure to file return or pay over taxes collected. |
§ 3-2-366. Uncertified lessor prohibited from collecting tax; erroneously collected taxes to director. |
§ 3-2-367. Criminal penalties. |
§ 3-2-368. Exemptions. |
Footnotes: --- (1) ---
Editor's note— Ord. No. 4633, §§ 1, 2, adopted Nov. 21, 2009, repealed art. T and enacted a new article as set out herein. The former art. T, §§ 3-2-356—3-2-365, pertained to daily rental tax and derived from Ord. No. 3411, § 1, adopted Nov. 18, 1989; and Ord. No. 4058, § 6, adopted June 12, 1999. |