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

Bill Has Passed

History

DateAction
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)
03/18/2020Enrolled
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
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)