Retail Sales & Use & transient occupancy taxes; taxes on room rentals computed based on total price. (SB972)

Introduced By

Sen. Mary Margaret Whipple (D-Arlington)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals are computed based upon the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill would require the intermediary to separately state the taxes on the bill or invoice provided to the customer and to collect the taxes based upon the total charges or the total price paid for the use or possession of the room. Read the Bill »


Bill Has Failed


01/11/2011Prefiled and ordered printed; offered 01/12/11 11103849D
01/11/2011Referred to Committee on Finance
01/25/2011Impact statement from TAX (SB972)
01/28/2011Fiscal impact review from JLARC (SB972)
02/02/2011Reported from Finance with substitute (13-Y 0-N) (see vote tally)
02/02/2011Committee substitute printed 11104905D-S1
02/03/2011Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/04/2011Read second time
02/04/2011Reading of substitute waived
02/04/2011Committee substitute agreed to 11104905D-S1
02/04/2011Engrossed by Senate - committee substitute SB972S1
02/07/2011Read third time and passed Senate (27-Y 13-N) (see vote tally)
02/09/2011Placed on Calendar
02/09/2011Read first time
02/09/2011Referred to Committee on Finance
02/10/2011Assigned Finance sub: #1
02/10/2011Subcommittee recommends laying on the table
02/10/2011Impact statement from TAX (SB972S1)
02/22/2011Left in Finance


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 50 seconds.