Retail sales and transient occupancy taxes; room rentals. (SB1398)
Introduced By
Sen. Tommy Norment (R-Williamsburg) with support from co-patrons Sen. Adam Ebbin (D-Alexandria), and Sen. Monty Mason (D-Williamsburg)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals shall be computed on the basis of the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill requires the intermediary to separately state the taxes on the bill or invoice provided to the customer and to collect the taxes based upon the total charges or the total price paid for the use or possession of the room. The bill requires an amount equal to the estimated state sales tax revenue generated from the tax on accommodations fees to be appropriated to the Virginia Tourism Authority each fiscal year to be used for promoting tourism. Read the Bill »
Status
03/25/2021: signed by governor
History
| Date | Action |
|---|---|
| 01/13/2021 | Prefiled and ordered printed; offered 01/13/21 21100870D |
| 01/13/2021 | Referred to Committee on Finance and Appropriations |
| 02/01/2021 | Impact statement from TAX (SB1398) |
| 02/02/2021 | Senate committee, floor amendments and substitutes offered |
| 02/02/2021 | Reported from Finance and Appropriations with substitute (16-Y 0-N) (see vote tally) |
| 02/02/2021 | Committee substitute printed 21103546D-S1 |
| 02/03/2021 | Constitutional reading dispensed (37-Y 0-N) (see vote tally) |
| 02/04/2021 | Senate committee, floor amendments and substitutes offered |
| 02/04/2021 | Floor substitute printed 21104395D-S2 (Norment) |
| 02/04/2021 | Read second time |
| 02/04/2021 | Reading of substitute waived |
| 02/04/2021 | Committee substitute rejected 21103546D-S1 |
| 02/04/2021 | Substitute by Senator Norment agreed to 21104395D-S2 |
| 02/04/2021 | Engrossed by Senate - floor substitute SB1398S2 |
| 02/04/2021 | Constitutional reading dispensed (38-Y 0-N) (see vote tally) |
| 02/04/2021 | Passed Senate (34-Y 5-N) (see vote tally) |
| 02/07/2021 | Placed on Calendar |
| 02/07/2021 | Read first time |
| 02/07/2021 | Referred to Committee on Finance |
| 02/08/2021 | Continued to Special Session 1 in Finance |
| 02/08/2021 | Impact statement from TAX (SB1398S2) |
| 02/09/2021 | Assigned Finance sub: Subcommittee #2 |
| 02/11/2021 | House subcommittee amendments and substitutes offered |
| 02/11/2021 | Subcommittee recommends reporting with amendments (8-Y 2-N) |
| 02/15/2021 | Reported from Finance with amendment(s) (15-Y 7-N) (see vote tally) |
| 02/17/2021 | Read second time |
| 02/18/2021 | Passed by for the day |
| 02/19/2021 | Read third time |
| 02/19/2021 | Committee amendments agreed to |
| 02/19/2021 | Engrossed by House as amended |
| 02/19/2021 | Passed House with amendments (66-Y 34-N) |
| 02/19/2021 | VOTE: Passage (66-Y 34-N) |
| 02/19/2021 | House amendments agreed to by Senate (31-Y 6-N) |
| 02/24/2021 | Enrolled |
| 02/24/2021 | Bill text as passed Senate and House (SB1398ER) |
| 02/24/2021 | Signed by President |
| 02/25/2021 | Impact statement from TAX (SB1398ER) |
| 02/25/2021 | Signed by Speaker |
| 02/26/2021 | Enrolled Bill Communicated to Governor on February 26, 2021 |
| 02/26/2021 | G Governor's Action Deadline 11:59 p.m., March 31, 2021 |
| 03/25/2021 | G Approved by Governor-Chapter 383 (effective - see bill) |
| 03/25/2021 | G Acts of Assembly Chapter text (CHAP0383) |