The City of Newport News charges a tax to each transient on the total amount paid for board or lodging or for any transient to any hotel.
Every business providing the board or lodging is obligated to charge and collect the tax from the customer at the time of the rental, and remit the daily rental property taxes to the Commissioner of the Revenue no later than the 20th of each month following the month of collection.
"Transient" is a person, who for any period of not more than 60 days in a row, obtains board or lodging in any hotel, either at their own expense or at the expense of someone else.
"Board and lodging" includes services, meals, food, board, lodging or space furnished to any transient.
"Hotel" is defined as a public or private hotel, inn, tourist home or house, motel, rooming house or other lodging place with the city offering board and lodging, either or both for compensation, to any transient.