Retail sales and transient occupancy taxes; taxes on room rentals based upon charges for use, etc. (SB1094)

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 requires 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, 2014. 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 »

Status

01/22/2013: Merged into SB767

History

DateAction
01/09/2013Prefiled and ordered printed; offered 01/09/13 13101563D
01/09/2013Referred to Committee on Finance
01/14/2013Impact statement from TAX (SB1094)
01/22/2013Incorporated by Finance (SB767-Wagner) (14-Y 0-N) (see vote tally)

Duplicate Bills

The following bills are identical to this one: SB767.