Retail sales and transient occupancy taxes on room rentals. (SB1210)

Introduced By

Sen. Adam Ebbin (D-Alexandria)

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. Amends § 58.1-3819, § 58.1-3819.1, § 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
01/13/2015Prefiled and ordered printed; offered 01/14/15 15103399D
01/13/2015Referred to Committee on Finance
01/25/2015Impact statement from TAX (SB1210)
02/03/2015Reported from Finance (10-Y 4-N) (see vote tally)
02/03/2015Reported from Finance (9-Y 5-N) (see vote tally)
02/04/2015Constitutional reading dispensed (37-Y 0-N) (see vote tally)
02/05/2015Read second time and engrossed
02/05/2015Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/05/2015Passed by temporarily
02/05/2015Defeated by Senate (14-Y 24-N) (see vote tally)

Video

This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 3 clips in all, totaling 6 minutes.

Duplicate Bills

The following bills are identical to this one: HB2117.