Local taxing authority; equalizes city and county taxing authorities. (HB785)

Introduced By

Del. Vivian Watts (D-Annandale) with support from co-patron Del. Terry Kilgore (R-Gate City)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Local taxing authority. Equalizes city taxing authority and county taxing authority by granting a county the same authority to impose taxes on cigarettes, admissions, transient room rentals, meals, and travel campgrounds without limitation on the rate that may be imposed. The bill authorizes all counties to impose an admissions tax with no restriction on the rate. Under current law, only certain counties may impose an admissions tax, and the rate generally is capped at 10 percent. Under current law, all cities may impose the tax with no restriction on the rate. The bill authorizes all counties to impose a transient occupancy tax with no limitation on the rate that may be imposed. Under current law, counties generally are limited to a maximum rate of two percent, although certain counties may impose the tax at higher rates. The bill provides that, unless otherwise provided by law prior to January 1, 2020, the revenue from a tax rate above two percent up to five percent is restricted to tourism purposes and tax rates above five percent may be used as general revenue. The bill authorizes all counties to impose a cigarette tax with no restriction on the rate. Under current law, only Arlington County and Fairfax County may impose a cigarette tax, and the rate is limited to 30 cents per pack. Under current law, all cities may impose the tax with no restriction on the rate. The bill eliminates the limit of four percent on a county food and beverage tax (commonly referred to as the meals tax). Under current law, such limit applies to counties but not cities. The bill also removes the requirement that a county hold a referendum before imposing a meals tax. Under current law, such requirement applies to counties but not cities. The bill provides that no county that held a referendum prior to July 1, 2020, that was defeated may impose a certain tax until six years after the date of such referendum, unless a successful referendum was held after the defeated referendum and before July 1, 2020. Read the Bill »

Status

02/19/2020: passed committee

History

DateAction
01/07/2020Committee
01/07/2020Prefiled and ordered printed; offered 01/08/20 20104813D
01/07/2020Referred to Committee on Finance
01/15/2020Impact statement from TAX (HB785)
01/29/2020Assigned Finance sub: Subcommittee #2
02/03/2020House committee, floor amendments and substitutes offered
02/03/2020Subcommittee recommends reporting with amendment (6-Y 4-N)
02/05/2020Reported from Finance with amendment (13-Y 9-N)
02/05/2020Committee substitute printed 20107846D-H1
02/05/2020Incorporates HB977 (Krizek)
02/05/2020Reported from Finance with substitute (13-Y 9-N) (see vote tally)
02/06/2020Read first time
02/07/2020Passed by for the day
02/10/2020Read second time
02/10/2020Committee substitute agreed to 20107846D-H1
02/10/2020Engrossed by House - committee substitute HB785H1
02/11/2020Read third time and passed House (60-Y 38-N 1-A)
02/11/2020VOTE: Passage (60-Y 38-N 1-A) (see vote tally)
02/12/2020Constitutional reading dispensed
02/12/2020Referred to Committee on Finance and Appropriations
02/13/2020Impact statement from TAX (HB785H1)
02/19/2020Reported from Finance and Appropriations with substitute (15-Y 1-N)

Comments

Bill p writes:

The return of the meals tax,bag taxes,gas tax

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