Localities; restricts authority to impose transient occupancy tax at rate that exceeds five percent. (HB75)

Introduced By

Del. Lee Ware (R-Powhatan)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local taxing authority. Restricts localities from imposing a transient occupancy tax at a rate that exceeds five percent and provides that any tax revenues from a rate of greater than two percent but less than five percent shall be spent solely for tourism-related and travel-related purposes. The bill also lowers the amount of food and beverage tax that counties can impose from six percent to a total of four percent. Under the bill, a county is able to impose a food and beverage tax at up to two percent without restriction, but that would require approval via a referendum in order to impose the tax at four percent. Read the Bill »


Bill Has Failed


01/04/2022Prefiled and ordered printed; offered 01/12/22 22101468D
01/04/2022Referred to Committee on Finance
01/20/2022Impact statement from DHCD/CLG (HB75CHP)
01/20/2022Impact statement from TAX (HB75)
01/27/2022Assigned Finance sub: Subcommittee #2
01/28/2022Impact statement from DHCD/CLG (HB75)
01/31/2022Subcommittee recommends laying on the table (9-Y 0-N)
02/15/2022Left in Finance

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