Lodging Tax - City Of Lynchburg

CITY OF LYNCHBURG

COMMISSIONER OF REVENUE

P O BOX 858

LYNCHBURG, VA 24505

Phone: 434-455-3880

LODGING TAX

Business Name:

Account #:

Business Address:

Mailing Address, if different:

This return is due and payable by the 20 th of day of the month following the month taxes are collected.

Please make checks payable to the City of Lynchburg.

Report Month:

Year:

1. Lodging Subject to Tax

2. Lodging Tax at 5.5% (Line 1 X .055)

3. Number of Room Rentals Per Night For Month

4. Room Rentals Tax at $1 Per Night (Line 3 X $1)

5. Amount Due (Line 2 + Line 4)

6. Collection Fee at 3% (Line 5 X.03)

7. Amount Due (Line 5- Line 6)

Signature:

Date:

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

INFORMATION AND INSTRUCTIONS

WHO MUST PAY TAX - Any person receiving taxable lodging charges must collect the tax from the person paying such charges.

RATE OF TAXATION -A person defined in this ordinance shall collect a tax of 5.5% of the charge made from any transient for

which a room rental charge is made. In addition, a tax of $1.00 per room per night shall also be collected from any transient.

TIME AND MANNER OF PAYMENT - Remittance of taxes collected less a 3% collection fee for any calendar month shall be

made to, COMMISSIONER OF THE REVENUE, P.O. BOX 858, LYNCHBURG, VA 24505, on or before the 20th of the month following

the month taxes are collected. If payment is delinquent, the 3% collection fee is not allowed.

PENALTIES - The collector shall add to the tax a penalty of 10% of tax plus interest on tax and penalty at the rate of 10% per

annum if not paid on or before the 20th of the following month. Penalty and interest shall commence from the date such taxes

are due and

payable.

RECORDS - Every person liable for the collection and payment of taxes shall keep and preserve for a period of three years

suitable records as may be necessary to determine such tax.

Lodging Form Rev 03/2013