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)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


03/25/2021: signed by governor


01/13/2021Prefiled and ordered printed; offered 01/13/21 21100870D
01/13/2021Referred to Committee on Finance and Appropriations
02/01/2021Impact statement from TAX (SB1398)
02/02/2021Senate committee, floor amendments and substitutes offered
02/02/2021Reported from Finance and Appropriations with substitute (16-Y 0-N) (see vote tally)
02/02/2021Committee substitute printed 21103546D-S1
02/03/2021Constitutional reading dispensed (37-Y 0-N) (see vote tally)
02/04/2021Senate committee, floor amendments and substitutes offered
02/04/2021Floor substitute printed 21104395D-S2 (Norment)
02/04/2021Read second time
02/04/2021Reading of substitute waived
02/04/2021Committee substitute rejected 21103546D-S1
02/04/2021Substitute by Senator Norment agreed to 21104395D-S2
02/04/2021Engrossed by Senate - floor substitute SB1398S2
02/04/2021Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/04/2021Passed Senate (34-Y 5-N) (see vote tally)
02/07/2021Placed on Calendar
02/07/2021Read first time
02/07/2021Referred to Committee on Finance
02/08/2021Continued to Special Session 1 in Finance
02/08/2021Impact statement from TAX (SB1398S2)
02/09/2021Assigned Finance sub: Subcommittee #2
02/11/2021House subcommittee amendments and substitutes offered
02/11/2021Subcommittee recommends reporting with amendments (8-Y 2-N)
02/15/2021Reported from Finance with amendment(s) (15-Y 7-N) (see vote tally)
02/17/2021Read second time
02/18/2021Passed by for the day
02/19/2021Read third time
02/19/2021Committee amendments agreed to
02/19/2021Engrossed by House as amended
02/19/2021Passed House with amendments (66-Y 34-N)
02/19/2021VOTE: Passage (66-Y 34-N)
02/19/2021House amendments agreed to by Senate (31-Y 6-N)
02/24/2021Bill text as passed Senate and House (SB1398ER)
02/24/2021Signed by President
02/25/2021Impact statement from TAX (SB1398ER)
02/25/2021Signed by Speaker
02/26/2021Enrolled Bill Communicated to Governor on February 26, 2021
02/26/2021G Governor's Action Deadline 11:59 p.m., March 31, 2021
03/25/2021G Approved by Governor-Chapter 383 (effective - see bill)
03/25/2021G Acts of Assembly Chapter text (CHAP0383)