(A) Title. This subchapter shall be known as the “Transient Occupancy Tax Ordinance of the Town of Independence, Virginia.”
(B) Authority. This subchapter is adopted pursuant to VA Code Chapter 38, Article 6, §§ 58.1-3819 and 58.1-3840, as amended.
(C) Jurisdiction. The provisions of this subchapter shall apply to all land within the town.
(1996 Code, § 148-38) (Ord. passed 8-13-2002)