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725.05 EXCEPTIONS.
   The tax imposed by this article shall not be collected in the following instances:
   (a)   EDITOR’S NOTE: Former subsection (a) hereof was repealed by Ordinance 265.
   (b)   Hotel room occupancy billed directly to the federal government shall be exempt from this tax: Provided that rooms paid for by a federal government employee for which reimbursement is made shall be subject to this tax.
   (c)   Hotel room occupancy billed directly to the State or its political subdivisions shall be exempt from the tax: Provided that rooms paid for by an employee of this State for which reimbursement is made shall be subject to this tax.
      (Ord. 265. Passed 11-15-16.)
725.06 RULES AND REGULATIONS.
   The City Treasurer may promulgate rules, regulations and administrative procedures concerning the assessment, collection and refund of the tax imposed by this article.
(Ord. 279. Passed 4-6-19.)
725.07 PENALTIES.
   (a)   It shall be unlawful for any person to do any of the following:
      (1)   To willfully refuse to pay or collect the tax.
      (2)   To willfully refuse to make the return required by this article.
      (3)   To willfully make any false or fraudulent return or false Statement in any return with the intent to defraud the City.
      (4)   To willfully evade the payment of the tax, or any part thereof.
      (5)   To willfully aid or abet another in an attempt to evade the payment of the tax, or any part thereof.
      (6)   For any officer, partner or principal of any corporation or association to make any false return, or any false Statement in any return, with the intent to evade payment of the tax.
   (b)   Any person found guilty of willfully violating the provisions of this article shall be fined not more than five hundred dollars ($500.00).
(Ord. 222. Passed 4-19-11.)
725.08 DISPOSITIONS OF PROCEEDS OF TAX.
   From the revenues derived from the tax imposed by this article, the City Council shall appropriate such revenues in the following manner and for the following purposes:
   (a)   At least fifty per cent (50%) of the net revenue received by the City shall be appropriated to the Greenbrier County Convention and Visitor's Bureau for the promotion of conventions and tourism.
   (b)   The remaining portion of the net revenues received by the City shall be appropriated for one or more of the following purposes:
      (1)   The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of publicly owned convention facilities including, but not limited to, arenas, auditoriums, civic centers and convention centers;
      (2)   The payment of principal or interest or both on revenue bonds issued to finance such convention facilities;
      (3)   The promotion of conventions;
      (4)   The construction or maintenance of public parks, tourist information centers and recreation facilities (including land acquisition); or
      (5)   The promotion of the arts.
      (6)   Historic sites;
      (7)    Beautification projects.
         (Ord. 195. Passed 4-15-08.)
725.09 JUSTIFICATION OF EXISTENCE.
   (a)   The Greenbrier County Visitors and Convention Bureau, Inc., a nonprofit corporation established to effect the purposes of this article shall continue in existence.
   (b)   Determination by the Council as to justification of the Corporation's continued existence shall be based upon the Corporation's:
      (1)   Adherence to and satisfaction of the purposes and objective of the Corporation as Stated in Article IV of the Corporation's Articles in Incorporation; and
      (2)   Effective use and collection of and accounting for all funds related to the operation and existence of the Corporation.
   (c)   If the Council determines that the Corporation's continued existence is not justified, it shall withdraw from its participation in the corporation and form its own municipal corporation and collect hotel taxes for its operation.
(Ord. 171. Passed 12-20-05.)
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