Chesterfield County |
Code of Ordinances |
Part II. THE CODE |
Chapter 9. FINANCE AND TAXATION |
Article XI. TRANSIENT OCCUPANCY TAX |
§ 9-153. Collection.
Latest version.
Every person receiving any payment for lodging on which a tax is levied under this article shall collect the amount of the tax from the transient or the person paying for the transient's lodging at the time payment for the lodging is made. The taxes collected shall be held in trust by the person required to collect such taxes until remitted as required by this article.
(Code 1978, § 8-44)
(Code 1978, § 8-44)