Retail sales and transient occupancy taxes; tax on room rentals, Destination Marketing Fund created. (HB2158)

Introduced By

Del. Vivian Watts (D-Annandale)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Retail sales and transient occupancy taxes on room rentals; Destination Marketing Fund created. 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 provides that tax revenue attributable to the charge for the service provided by the intermediary, whether accruing to the state or a locality, shall be dedicated to destination marketing. The funds accruing to the state shall be deposited into the Destination Marketing Fund, created in the bill. Half of such funds shall be distributed by the Virginia Tourism Authority in the form of grants to local tourism authorities and the other half shall be expended by the Authority. Read the Bill »


Bill Has Failed


01/12/2021Prefiled and ordered printed; offered 01/13/21 21101408D
01/12/2021Referred to Committee on Finance
01/16/2021Assigned Finance sub: Subcommittee #1
01/22/2021Impact statement from TAX (HB2158)
02/03/2021Stricken from docket by Finance (22-Y 0-N) (see vote tally)