SB770: Transient occupancy tax; used for advertising Historic Triangle area.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3823 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3823. Additional transient occupancy tax for certain counties.
A. In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3822, Hanover County, Chesterfield County and Henrico County may impose:
1. An additional transient occupancy tax not to exceed four percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the Richmond metropolitan area; and
2. An additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond.
3. An additional transient occupancy tax not to exceed one percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the development and improvement of the Virginia Performing Arts Foundation's facilities in Richmond, for promoting the use of the Richmond Centre and for promoting tourism, travel or business that generates tourism and travel in the Richmond metropolitan area.
B. In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3822, any county with the county manager plan of government may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied, provided the county's governing body approves the construction of a county conference center. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the design, construction, debt payment, and operation of such conference center.
C. 1. In addition to such transient occupancy taxes as are authorized
by §§ 58.1-3819 through 58.1-3822, the Counties of James City and York may
impose an additional transient occupancy tax not to exceed $2 per room per
night for the occupancy of any overnight guest room. The revenues collected
from the additional tax shall be designated and expended solely for advertising
the Historic Triangle area, which includes all of the City of Williamsburg and
the Counties of James City and York, as an overnight tourism destination by the
members of the Williamsburg Area Destination Marketing Committee of the
Williamsburg Area Chamber of Commerce and Convention and Visitors Bureau [ as described in subdivision 2 of the
Greater Williamsburg Chamber and Tourism Alliance ] . The
tax imposed by this subsection shall not apply to travel campground sites or to
rooms or spaces rented and continuously occupied by the same individual or same
group of individuals for 30 or more days.
2. The Williamsburg Area Destination Marketing Committee shall
consist of 10 members [ be a Committee of the
Greater Williamsburg Chamber and Tourism Alliance maintain
all authorities granted by this section ] . The
Greater Williamsburg Chamber and Tourism Alliance shall serve as the fiscal
agent for the Williamsburg Area Destination Marketing Committee [ and shall
provide such other administrative support as it shall deem necessary and
appropriate to assure the integrity and accountability of expenditures of
revenue to assure the integrity and accountability of
expenditures of revenue and provide administrative support in coordination with
the Williamsburg Area Destination Marketing Committee ] .
The governing bodies of the City of Williamsburg, the County of James City,
and the County of York shall each designate one of their members to serve as
members of the Williamsburg Area Destination Marketing Committee. These three
members of the Committee shall have two votes apiece.
Further, one member of the Committee shall be selected by the
Board of Directors of the Williamsburg Hotel and Motel Association; one member
of the Committee shall be from The Colonial Williamsburg Foundation and shall
be selected by the Foundation; one member of the Committee shall be an employee
of Busch Gardens Williamsburg Europe/Water Country USA and
shall be selected by Busch Gardens Williamsburg Europe/Water
Country USA; one member of the Committee shall be from the
Jamestown-Yorktown Foundation and shall be selected by the Foundation; one
member of the Committee shall be selected by the Executive Committee of the
Greater Williamsburg Chamber and Tourism Alliance; and one member of the
Committee shall be the President and Chief Executive Officer of the Virginia
Tourism Authority who shall serve ex officio. Each of these five six
members of the Committee shall have one vote apiece.
3. The President of the Williamsburg Area Chamber of
Commerce and Convention and Visitors Bureau and the Executive Director of the
Williamsburg Hotel and Motel Association each shall serve ex officio with
nonvoting privileges. The President of the Greater Williamsburg Chamber
and Tourism Alliance shall serve ex officio with nonvoting privileges unless
chosen by the Executive Committee of the Greater Williamsburg Chamber and
Tourism Alliance to serve as its voting representative. The Executive Director
of the Williamsburg Hotel and Motel Association shall serve ex officio with
nonvoting privileges.
43. The provisions in subdivisions 2 and 3
subdivision 2 relating to the composition and voting powers of the
Williamsburg Area Destination Marketing Committee shall be a condition of the
authority to impose the tax provided herein.
For purposes of this subsection, "advertising the Historic Triangle area" as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.
D. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3823 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3823. Additional transient occupancy tax for certain counties.
A. In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3822, Hanover County, Chesterfield County and Henrico County may impose:
1. An additional transient occupancy tax not to exceed four percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the Richmond metropolitan area; and
2. An additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond.
3. An additional transient occupancy tax not to exceed one percent of the amount of the charge for the occupancy of any room or space occupied. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the development and improvement of the Virginia Performing Arts Foundation's facilities in Richmond, for promoting the use of the Richmond Centre and for promoting tourism, travel or business that generates tourism and travel in the Richmond metropolitan area.
B. In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3822, any county with the county manager plan of government may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied, provided the county's governing body approves the construction of a county conference center. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. The revenues collected from the additional tax shall be designated and spent for the design, construction, debt payment, and operation of such conference center.
C. 1. In addition to such transient occupancy taxes as are
authorized by §§ 58.1-3819 through 58.1-3822, the Counties of James City and
York may impose an additional transient occupancy tax not to exceed $2 per room
per night for the occupancy of any overnight guest room. The revenues collected
from the additional tax shall be designated and expended solely for advertising
the Historic Triangle area, which includes all of the City of Williamsburg and
the Counties of James City and York, as an overnight tourism destination by the
members of the Williamsburg Area Destination Marketing Committee of
the Williamsburg Area Chamber of Commerce and
Convention and Visitors Bureau as
described in subdivision 2. The tax imposed by this subsection
shall not apply to travel campground sites or to rooms or spaces rented and
continuously occupied by the same individual or same group of individuals for
30 or more days.
2. The Williamsburg Area Destination Marketing Committee shall consist of 10 members be a Committee of the
Greater Williamsburg Chamber and Tourism Alliance. The
Greater Williamsburg Chamber and Tourism Alliance shall serve as the fiscal
agent for the Williamsburg Area Destination Marketing Committee
and shall provide such other administrative support as it shall deem necessary
and appropriate to assure the integrity and accountability of expenditures of
revenue. The governing bodies of the City of Williamsburg, the
County of James City, and the County of York shall each designate one of their
members to serve as members of the Williamsburg Area Destination Marketing
Committee. These three members of the Committee shall have two votes apiece.
Further, one member of the Committee shall be selected by the
Board of Directors of the Williamsburg Hotel and Motel Association; one member
of the Committee shall be from The Colonial Williamsburg Foundation and shall
be selected by the Foundation; one member of the Committee shall be an employee
of Busch Gardens Williamsburg Europe/Water
Country USA and shall be selected by Busch
Gardens Williamsburg Europe/Water
Country USA; one member of the Committee
shall be from the Jamestown-Yorktown Foundation and shall be selected by the
Foundation; one member of the Committee shall be selected by
the Executive Committee of the Greater Williamsburg Chamber and Tourism
Alliance; and one member of the Committee shall be the President
and Chief Executive Officer of the Virginia Tourism Authority who shall serve
ex officio. Each of these five six
members of the Committee shall have one vote apiece.
3. The President of the
Williamsburg Area Chamber of Commerce and Convention and Visitors Bureau and
the Executive Director of the Williamsburg Hotel and Motel Association each
shall serve ex officio with nonvoting privileges. The
President of the Greater Williamsburg Chamber and Tourism Alliance shall serve
ex officio with nonvoting privileges unless chosen by the Executive Committee
of the Greater Williamsburg Chamber and Tourism Alliance to serve as its voting
representative. The Executive Director of the Williamsburg
Hotel and Motel Association shall serve ex officio with nonvoting privileges.
43. The
provisions in subdivisions 2 and 3 subdivision
2 relating to the composition and voting powers of the Williamsburg
Area Destination Marketing Committee shall be a condition of the authority to
impose the tax provided herein.
For purposes of this subsection, "advertising the Historic Triangle area" as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.
D. The county tax limitations imposed pursuant to § 58.1-3711 shall apply to any tax levied under this section, mutatis mutandis.