Short-term rental property; local government may tax or may impose tax. (HB1301)

Introduced By

Del. Matt Lohr (R-Harrisonburg) with support from co-patron Del. Steve Landes (R-Weyers Cave)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Short-term rental property tax.  Authorizes the governing body of any county, city, or town levying a short-term rental property tax to exempt from such tax any person engaged in the short-term rental business whose gross proceeds from all short-term rental property transactions entered into during the preceding year were not in excess of $25,000. Read the Bill »


Bill Has Passed


01/21/2010Presented and ordered printed 10104040D
01/21/2010Referred to Committee on Finance
01/25/2010Assigned Finance sub: #1
02/02/2010Impact statement from TAX (HB1301)
02/03/2010Subcommittee recommends reporting with amendment(s) (6-Y 1-N)
02/10/2010Reported from Finance with substitute (21-Y 1-N) (see vote tally)
02/10/2010Committee substitute printed 10105023D-H1
02/12/2010Read first time
02/15/2010Read second time
02/15/2010Committee substitute agreed to 10105023D-H1
02/15/2010Engrossed by House - committee substitute HB1301H1
02/16/2010Read third time and passed House (99-Y 0-N)
02/16/2010VOTE: --- PASSAGE (99-Y 0-N) (see vote tally)
02/17/2010Constitutional reading dispensed
02/17/2010Referred to Committee on Finance
02/19/2010Impact statement from TAX (HB1301H1)
02/23/2010Reported from Finance (13-Y 0-N) (see vote tally)
02/24/2010Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/25/2010Read third time
02/25/2010Passed Senate (40-Y 0-N) (see vote tally)
03/03/2010Bill text as passed House and Senate (HB1301ER)
03/03/2010Impact statement from TAX (HB1301ER)
03/03/2010Signed by Speaker
03/06/2010Signed by President
04/08/2010G Approved by Governor-Chapter 295 (effective 1/1/10)
04/08/2010G Acts of Assembly Chapter text (CHAP0295)

Duplicate Bills

The following bills are identical to this one: SB662.