§ 26-2. Commission for collection, accounting, and remission of meals taxes.

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In accordance with Code of Virginia, § 58.1-3816.1, any local business, or any class thereof, required by Article VIII of this chapter to collect and remit to the City the tax paid for meals levied under Article VIII of this chapter may withhold as a deduction from the tax remitted a commission in the amount of three percent of the amount of such tax due and accounted for. No deduction shall be allowed if the amount due was delinquent.

(Ord. No. 2018-142, § 1, 5-14-2018; Ord. No. 2019-124, § 1, 5-13-2019)

(Ord. No. 2018-142, § 1, 5-14-2018; Ord. No. 2019-124, § 1, 5-13-2019)

                    
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