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