75-34 MOTEL EXCISE TAX FOR TRANSIENTS - TAX LEVIED; RATE
There is hereby levied and imposed an excise tax of six percent (6%) of the total amount paid for motel room rental upon any transient in the Town of Front Royal. All fractional amounts of five-tenths cents ($0.005) or more shall be rounded up to the next cent.
(Ord. No. 9-90 Amended 6-29-90-Effective Upon Passage)
(Ord. No. 5-95 Amended 6-12-95-Effective Upon Passage)