Transient occupancy tax; eligible historic lodging properties. (SB547)

Introduced By

Sen. Emmett Hanger (R-Mount Solon) with support from co-patron Sen. Creigh Deeds (D-Bath)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Transient occupancy tax; eligible historic lodging properties. Authorizes a qualified county to impose, after holding a public hearing, an additional transient occupancy tax not to exceed five percent of the amount of the charge for the occupancy of any room or space occupied at eligible historic lodging properties. An eligible historic lodging property is defined as a structure that (i) contains 450 or more rooms for overnight lodging, (ii) is located on land exceeding 700 acres, and (iii) at least a portion of which was built prior to 1930. A qualified county is one in which at least 40 percent of employment is in accommodations and food services. Any revenue generated by the tax would be used by the local government to incentivize other entities to invest in substantial rehabilitation, renovation, and expansion projects at eligible historic lodging properties. Read the Bill »


Bill Has Passed


01/09/2018Prefiled and ordered printed; offered 01/10/18 18101749D
01/09/2018Referred to Committee on Finance
01/19/2018Impact statement from TAX (SB547)
01/23/2018Reported from Finance (10-Y 2-N 1-A) (see vote tally)
01/24/2018Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/25/2018Read second time and engrossed
01/26/2018Passed by for the day
01/29/2018Read third time and passed Senate (26-Y 13-N) (see vote tally)
01/29/2018Reconsideration of passage agreed to by Senate (40-Y 0-N) (see vote tally)
01/29/2018Passed Senate (25-Y 15-N) (see vote tally)
01/31/2018Placed on Calendar
01/31/2018Read first time
01/31/2018Referred to Committee on Finance
02/13/2018Impact statement from TAX (SB547)
02/26/2018Reported from Finance (18-Y 4-N) (see vote tally)
02/27/2018Read second time
02/28/2018Read third time
02/28/2018Passed House (80-Y 19-N)
02/28/2018VOTE: PASSAGE (80-Y 19-N) (see vote tally)
02/28/2018Reconsideration of House passage agreed to by House
02/28/2018Passed House (79-Y 20-N)
02/28/2018VOTE: PASSAGE #2 (79-Y 20-N) (see vote tally)
03/05/2018Bill text as passed Senate and House (SB547ER)
03/05/2018Impact statement from TAX (SB547ER)
03/05/2018Signed by Speaker
03/08/2018Signed by President
03/14/2018Enrolled Bill Communicated to Governor on March 14, 2018
03/14/2018G Governor's Action Deadline Midnight, April 9, 2018
03/30/2018G Approved by Governor-Chapter 626 (effective 7/1/18)
03/30/2018G Acts of Assembly Chapter text (CHAP0626)


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 22 minutes.