Remittance.
Richmond, Va., City Code § 12-289
in effectSec. 12-289. - Remittance.
(a) For any retail sale of accommodations not facilitated by an accommodations intermediary, the accommodations provider shall remit the fee to the collector and shall be liable for the same.
(b) For any retail sale of accommodations facilitated by an accommodations intermediary, the accommodations intermediary shall be deemed under this article as a facility making a retail sale of an accommodation. The accommodations intermediary shall remit the fee to the collector and shall be liable for the same.
(c) The fee shall be the personal obligation of the accommodations provider or the accommodations intermediary, as the case may be. An accommodations provider or accommodations intermediary may recoup the fee from a transient, but if an accommodations provider or accommodations intermediary does so, they shall separately state the fee from the room charge and from all other charges on the bill, invoice, or similar documentation provided to the transient. The failure of a transient to pay the fee to the accommodations provider or to the accommodations intermediary shall not relieve the accommodations provider or the accommodations intermediary of its duty to remit the fee to the collector or its liability for the same.
(Code 2020, § 12-269; Ord. No. 2023-159, § 1, 6-12-2023)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH12FI_ARTVITOIMDIFE_S12-289REFetched: 11/8/2026