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