Retail sales and transient occupancy taxes; taxes on room rentals based upon charges for use, etc. (SB767)

Introduced By

Sen. Frank Wagner (R-Virginia Beach) with support from co-patron 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 »

Outcome

Bill Has Failed

History

DateAction
12/18/2012Prefiled and ordered printed; offered 01/09/13 13100678D
12/18/2012Referred to Committee on Finance
01/12/2013Impact statement from TAX (SB767)
01/22/2013Reported from Finance with substitute (9-Y 4-N 1-A) (see vote tally)
01/22/2013Committee substitute printed 13104393D-S1
01/22/2013Incorporates SB1094
01/23/2013Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/24/2013Read second time
01/24/2013Reading of substitute waived
01/24/2013Committee substitute agreed to 13104393D-S1
01/24/2013Engrossed by Senate - committee substitute SB767S1
01/25/2013Read third time and passed Senate (23-Y 17-N) (see vote tally)
02/01/2013Impact statement from TAX (SB767S1)
02/02/2013Placed on Calendar
02/02/2013Read first time
02/02/2013Referred to Committee on Finance
02/04/2013Assigned Finance sub: #2
02/04/2013Assigned Finance sub: #1
02/06/2013Subcommittee recommends laying on the table
02/18/2013Left in Finance

Video

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 3 minutes.

Duplicate Bills

The following bills are identical to this one: SB1094.