Sales and transient occupancy taxes; accommodations intermediaries. (HB518)

Introduced By

Del. Chris Head (R-Roanoke) with support from co-patron Del. Joe McNamara (R-Roanoke)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary. The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022. Read the Bill »

Outcome

Bill Has Passed

History

DateAction
01/11/2022Committee
01/11/2022Prefiled and ordered printed; offered 01/12/22 22103938D
01/11/2022Referred to Committee on Finance
01/23/2022Impact statement from TAX (HB518)
01/27/2022Assigned Finance sub: Subcommittee #2
01/31/2022House subcommittee amendments and substitutes offered
01/31/2022Subcommittee recommends reporting with substitute (7-Y 2-N)
02/02/2022House committee, floor amendments and substitutes offered
02/02/2022Committee substitute printed 22105919D-H1
02/02/2022Reported from Finance with substitute (21-Y 0-N) (see vote tally)
02/04/2022Read first time
02/07/2022Read second time
02/07/2022Committee substitute agreed to 22105919D-H1
02/07/2022Engrossed by House - committee substitute HB518H1
02/08/2022Read third time and passed House BLOCK VOTE (98-Y 0-N)
02/08/2022VOTE: Block Vote Passage (98-Y 0-N) (see vote tally)
02/08/2022Reconsideration of passage agreed to by House
02/08/2022Passed House BLOCK VOTE (99-Y 0-N)
02/08/2022VOTE: Block Vote Passage #2 (99-Y 0-N) (see vote tally)
02/09/2022Constitutional reading dispensed
02/09/2022Referred to Committee on Finance and Appropriations
02/14/2022Impact statement from TAX (HB518H1)
02/15/2022Reported from Finance and Appropriations with amendments (16-Y 0-N) (see vote tally)
02/16/2022Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/17/2022Read third time
02/17/2022Reading of amendments waived
02/17/2022Committee amendments agreed to
02/17/2022Engrossed by Senate as amended
02/17/2022Passed Senate with amendments (40-Y 0-N) (see vote tally)
02/21/2022Senate amendments agreed to by House (98-Y 0-N)
02/21/2022VOTE: Adoption (98-Y 0-N) (see vote tally)
02/22/2022Enrolled
02/22/2022Bill text as passed House and Senate (HB518ER)
02/22/2022Signed by Speaker
02/22/2022Signed by President
02/24/2022Enrolled Bill communicated to Governor on February 24, 2022
02/25/2022Impact statement from TAX (HB518ER)
03/02/2022G Approved by Governor-Chapter 7 (effective 10/1/22)
03/02/2022G Acts of Assembly Chapter text (CHAP0007)

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