Localities; authority to levy taxes. (SB588)

Introduced By

Sen. Emmett Hanger (R-Mount Solon) with support from co-patrons Sen. Barbara Favola (D-Arlington), Sen. Lynwood Lewis (D-Accomac), Sen. Mamie Locke (D-Hampton), and Sen. Monty Mason (D-Williamsburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local tax authority. Modifies or eliminates several restrictions that apply to taxes imposed by counties, and establishes a new restriction on cigarette taxes imposed by any locality. The bill authorizes most counties to impose an admissions tax, not to exceed a 10 percent rate. Under current law, only certain counties may impose an admissions tax. The bill eliminates the limit on the rate of transient occupancy tax that a county may impose. The bill requires that any revenue attributable to a rate over two percent but not exceeding five percent must be dedicated to tourism marketing. Under current law, all counties may impose a transient occupancy tax of up to two percent, and certain counties may impose it up to a higher maximum rate. The bill authorizes any county to impose a cigarette tax up to a maximum rate of 40 cents per pack. It also provides that any locality that imposes such tax at a rate higher than 40 cents per pack may not increase such rate. The provisions related to the cigarette tax have a delayed effective date of July 1, 2021. Under current law, only certain counties may impose a cigarette tax, and cities and towns may impose such tax with no limit on the rate. The bill authorizes any county to impose a food and beverage tax of up to six percent and eliminates the requirement that a county hold a referendum before imposing such tax. Under current law, all counties may impose the tax after a referendum but the rate may not exceed four percent. This bill incorporates SB 484, SB 682, SB 799, and SB 921 and is identical to HB 785. Read the Bill »


Bill Has Passed


01/07/2020Prefiled and ordered printed; offered 01/08/20 20101393D
01/07/2020Referred to Committee on Local Government
01/12/2020Impact statement from TAX (SB588)
01/13/2020Reported from Local Government (11-Y 0-N 1-A) (see vote tally)
01/13/2020Rereferred to Finance and Appropriations
02/04/2020Fiscal impact review from JLARC (SB588)
02/05/2020Reported from Finance and Appropriations with substitute (14-Y 2-N) (see vote tally)
02/05/2020Incorporates SB484 (Favola)
02/05/2020Incorporates SB682 (Mason)
02/05/2020Incorporates SB799 (Lewis)
02/05/2020Incorporates SB921 (Locke)
02/05/2020Committee substitute printed 20106708D-S1
02/06/2020Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/07/2020Read second time
02/07/2020Reading of substitute waived
02/07/2020Committee substitute agreed to 20106708D-S1
02/07/2020Engrossed by Senate - committee substitute SB588S1
02/10/2020Passed by temporarily
02/10/2020Engrossment reconsidered by Senate (38-Y 0-N) (see vote tally)
02/10/2020Reading of amendment waived
02/10/2020Amendment by Senator Norment agreed to
02/10/2020Engrossed by Senate - committee substitute with amendment SB588ES1
02/10/2020Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/10/2020Passed Senate (24-Y 15-N) (see vote tally)
02/10/2020Printed as engrossed 20106708D-ES1
02/13/2020Placed on Calendar
02/13/2020Read first time
02/13/2020Referred to Committee on Finance
02/13/2020Assigned Finance sub: Subcommittee #2
02/14/2020Impact statement from TAX (SB588ES1)
02/17/2020House committee, floor amendments and substitutes offered
02/17/2020Subcommittee recommends reporting with substitute (6-Y 4-N)
02/19/2020Committee substitute printed 20108310D-H1
02/19/2020Reported from Finance with substitute (13-Y 9-N) (see vote tally)
02/21/2020Read second time
02/24/2020Read third time
02/24/2020Committee substitute agreed to 20108310D-H1
02/24/2020Engrossed by House - committee substitute SB588H1
02/24/2020Passed House with substitute (58-Y 40-N 1-A)
02/24/2020VOTE: Passage (58-Y 40-N 1-A) (see vote tally)
02/26/2020House substitute rejected by Senate (0-Y 40-N) (see vote tally)
02/27/2020House insisted on substitute
02/27/2020House requested conference committee
03/02/2020Senate acceded to request (31-Y 9-N) (see vote tally)
03/02/2020Conferees appointed by Senate
03/02/2020Senators: Hanger, Favola, McClellan
03/03/2020Conferees appointed by House
03/03/2020Delegates: Watts, Hudson, Kilgore
03/07/2020C Amended by conference committee
03/07/2020First Conference substitute printed 20109878D-S2
03/07/2020Conference report rejected by Senate (0-Y 39-N) (see vote tally)
03/07/2020House requested second conference committee
03/07/2020Senate acceded to request for second conference committee (26-Y 12-N) (see vote tally)
03/07/2020Second conferees appointed by House
03/07/2020Delegates: Watts, Hudson, Kilgore
03/07/2020Second Conference substitute printed 20109967D-S3
03/08/2020Second conferees appointed by Senate
03/08/2020Senators: Hanger, Favola, McClellan
03/08/2020Conference report agreed to by House (57-Y 38-N 1-A)
03/08/2020VOTE: Adoption (57-Y 38-N 1-A) (see vote tally)
03/08/2020Conference report agreed to by Senate (26-Y 12-N) (see vote tally)
03/18/2020Bill text as passed Senate and House (SB588ER)
03/18/2020Signed by President
03/19/2020Signed by Speaker
03/20/2020Enrolled Bill Communicated to Governor on March 20, 2020
03/20/2020G Governor's Action Deadline 11:59 p.m., April 11, 2020
03/24/2020Impact statement from TAX (SB588ER)
04/11/2020Governor's recommendation received by Senate
04/22/2020Senate concurred in Governor's recommendation (27-Y 12-N 1-A) (see vote tally)
04/22/2020House concurred in Governor's recommendation (56-Y 35-N 1-A)
04/22/2020VOTE: (56-Y 35-N 1-A)
04/22/2020G Governor's recommendation adopted
04/22/2020Reenrolled bill text (SB588ER2)
04/22/2020Signed by President as reenrolled
04/22/2020Signed by Speaker as reenrolled
04/22/2020Enacted, Chapter 1263 (effective - see bill)
04/22/2020G Acts of Assembly Chapter text (CHAP1263)
05/01/2020VOTE: (56-Y 35-N 1-A)