Retail sales and transient occupancy taxes; taxes on room rentals based upon charges for use, etc. (SB671)

Introduced By

Sen. Emmett Hanger (R-Mount Solon)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

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. The effective date of the bill is January 1, 2013. Amends § 58.1-3819, § 58.1-3820, § 58.1-3821, § 58.1-3823, § 58.1-3824, § 58.1-3825, § 58.1-3825.2, § 58.1-3826, § 58.1-3842, § 58.1-3843, § 58.1-602, § 58.1-603, § 58.1-612, of the Code of Virginia. Read the Bill »

Outcome

Bill Has Failed

History

  • 01/20/2012 Presented and ordered printed 12104187D
  • 01/20/2012 Referred to Committee on Finance
  • 02/03/2012 Impact statement from TAX (SB671)
  • 02/07/2012 Continued to 2013 in Finance (15-Y 0-N) (see vote tally)