Chapter 75 FINANCE AND TAXATION.

75-38    MOTEL EXCISE TAX FOR TRANSIENTS - REGISTRATION; REPORTS AND REMITTANCES

A.  The Treasurer may require all prospective operators of motels licensed to do business in the town to register for collection of the tax imposed by this Article.

B.  Every operator shall make a report for each calendar month, showing the amount of charges for room rentals, and the amount of tax required to be collected.  The monthly reports shall be made on forms prescribed by the Treasurer and shall be signed by the operator.  They shall be delivered to the Treasurer on or before the 20th day of the calendar month following the month being reported.  Each report shall be accompanied by a remittance in the amount of the tax due, made payable to the Town of Front Royal, Virginia.