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Act No. 8528 (34th Legislature) — An Act amending title 33 Virgin Islands Code, subtitle 1, part I, chapter 3, section 54 relating to the remittance of the hotel room tax to

Collection
Acts & Legislation
Entity
Legislature
Date
2021
Type
Act
Identifiers
Act 8528, Bill 34-0070

ACTNO. 8528 BILL NO. 34-0070 THIRTY-FOURTH LEGISLATURE OF THE VIRGIN ISLANDS Regular Session 2021 An Act amending title 33 Virgin Islands Code, subtitle 1, part I, chapter 3, section 54 relating to the remittance of the hotel room tax to the Government of the Virgin Islands to expand the definition of hotelkeeper or innkeeper for purposes of persons required to remit the hotel room taxes to the Government; to add a definition of “person”; to establish additional penalties for failure to remit room taxes timely; and requiring the Director of the Virgin Islands Bureau of Internal Revenue, with the assistance of the Commissioner of Tourism, to commence making efforts to enter into an agreement for collection and remittance of the Hotel Room Tax by business entities deemed to be doing business in the Territory -0- Be it enacted by the Legislature of the Virgin Islands: SECTION 1. …

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