Sales and transient occupancy taxes; accommodations intermediaries, report. (SB651)

Introduced By

Sen. Jill Holtzman Vogel (R-Winchester) with support from co-patrons Sen. Creigh Deeds (D-Bath), and Sen. Dave Marsden (D-Burke)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


Bill Has Passed


01/18/2022Presented and ordered printed 22103709D
01/18/2022Referred to Committee on Finance and Appropriations
01/22/2022Impact statement from TAX (SB651)
02/08/2022Senate committee, floor amendments and substitutes offered
02/08/2022Reported from Finance and Appropriations with substitute (16-Y 0-N) (see vote tally)
02/08/2022Committee substitute printed 22106132D-S1
02/08/2022Incorporates SB634 (Deeds)
02/09/2022Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/10/2022Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/10/2022Read second time
02/10/2022Reading of substitute waived
02/10/2022Committee substitute agreed to 22106132D-S1
02/10/2022Reading of amendments waived
02/10/2022Amendments by Senator Vogel agreed to
02/10/2022Engrossed by Senate - committee substitute with amendments SB651ES1
02/10/2022Printed as engrossed 22106132D-ES1
02/10/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/10/2022Passed Senate (40-Y 0-N) (see vote tally)
02/18/2022Placed on Calendar
02/18/2022Read first time
02/18/2022Referred to Committee on Finance
02/20/2022Impact statement from TAX (SB651ES1)
02/23/2022Reported from Finance (21-Y 0-N) (see vote tally)
02/25/2022Read second time
02/28/2022Read third time
02/28/2022Passed House BLOCK VOTE (99-Y 0-N)
02/28/2022VOTE: Block Vote Passage (99-Y 0-N) (see vote tally)
03/02/2022Bill text as passed Senate and House (SB651ER)
03/02/2022Signed by Speaker
03/03/2022Signed by President
03/06/2022Impact statement from TAX (SB651ER)
03/11/2022Enrolled Bill Communicated to Governor on March 11, 2022
03/11/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/11/2022G Approved by Governor-Chapter 640 (effective - see bill)
04/11/2022G Approved by Governor-Chapter 640 (effective - 10/1/22)
04/11/2022G Acts of Assembly Chapter text (CHAP0640)