VA HB2158 | 2021 | Regular Session


Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 12 2021 - 25% progression, died in chamber
Action: 2021-02-03 - Stricken from docket by Finance (22-Y 0-N)
Text: Latest bill text (Prefiled) [HTML]


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.

Tracking Information

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



2021-02-03HouseStricken from docket by Finance (22-Y 0-N)
2021-01-16HouseAssigned Finance sub: Subcommittee #1
2021-01-12HouseReferred to Committee on Finance
2021-01-12HousePrefiled and ordered printed; offered 01/13/21 21101408D

Code Citations

ChapterArticleSectionCitation TypeStatute Text
222320.2(n/a)See Bill Text
5813818.8(n/a)See Bill Text
5813819(n/a)See Bill Text
5813819.1(n/a)See Bill Text
5813823(n/a)See Bill Text
5813824(n/a)See Bill Text
5813825(n/a)See Bill Text
5813825.2(n/a)See Bill Text
5813825.3(n/a)See Bill Text
5813826(n/a)See Bill Text
5813842(n/a)See Bill Text
5813843(n/a)See Bill Text
581602(n/a)See Bill Text
581603(n/a)See Bill Text
581612.2(n/a)See Bill Text

Virginia State Sources

Bill Comments