VA SB1398 | 2021 | Regular Session
Note: Carry Foward to future SB1398
Status
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Engrossed on February 4 2021 - 50% progression, died in chamber
Action: 2021-02-08 - Continued to Special Session 1 in Finance by voice vote
Text: Latest bill text (Amended) [HTML]
Status: Engrossed on February 4 2021 - 50% progression, died in chamber
Action: 2021-02-08 - Continued to Special Session 1 in Finance by voice vote
Text: Latest bill text (Amended) [HTML]
Summary
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 provides that an estimated amount equivalent to the sales tax revenue attributable to the charge for the service provided by the intermediary shall be dedicated to the Virginia Tourism Authority to administer grants for tourism promotion. 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 provides that an estimated amount equivalent to the sales tax revenue attributable to the charge for the service provided by the intermediary shall be dedicated to the Virginia Tourism Authority to administer grants for tourism promotion.
Title
Retail sales and transient occupancy taxes; room rentals.
Sponsors
Roll Calls
2021-02-04 - Senate - Senate: Passed Senate (34-Y 5-N) (Y: 34 N: 5 NV: 0 Abs: 0) [PASS]
2021-02-04 - Senate - Senate: Constitutional reading dispensed (38-Y 0-N) (Y: 38 N: 0 NV: 0 Abs: 1) [PASS]
2021-02-03 - Senate - Senate: Constitutional reading dispensed (37-Y 0-N) (Y: 37 N: 0 NV: 0 Abs: 2) [PASS]
2021-02-02 - Senate - Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2021-02-04 - Senate - Senate: Constitutional reading dispensed (38-Y 0-N) (Y: 38 N: 0 NV: 0 Abs: 1) [PASS]
2021-02-03 - Senate - Senate: Constitutional reading dispensed (37-Y 0-N) (Y: 37 N: 0 NV: 0 Abs: 2) [PASS]
2021-02-02 - Senate - Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2021-02-08 | House | Continued to Special Session 1 in Finance by voice vote |
| 2021-02-07 | House | Referred to Committee on Finance |
| 2021-02-07 | House | Read first time |
| 2021-02-07 | House | Placed on Calendar |
| 2021-02-04 | Senate | Passed Senate (34-Y 5-N) |
| 2021-02-04 | Senate | Constitutional reading dispensed (38-Y 0-N) |
| 2021-02-04 | Senate | Engrossed by Senate - floor substitute SB1398S2 |
| 2021-02-04 | Senate | Substitute by Senator Norment agreed to 21104395D-S2 |
| 2021-02-04 | Senate | Reading of substitute waived |
| 2021-02-04 | Senate | Committee substitute rejected 21103546D-S1 |
| 2021-02-04 | Senate | Reading of substitute waived |
| 2021-02-04 | Senate | Read second time |
| 2021-02-04 | Senate | Floor substitute printed 21104395D-S2 (Norment) |
| 2021-02-03 | Senate | Constitutional reading dispensed (37-Y 0-N) |
| 2021-02-02 | Senate | Committee substitute printed 21103546D-S1 |
| 2021-02-02 | Senate | Reported from Finance and Appropriations with substitute (16-Y 0-N) |
| 2021-01-13 | Senate | Referred to Committee on Finance and Appropriations |
| 2021-01-13 | Senate | Prefiled and ordered printed; offered 01/13/21 21100870D |
Same As/Similar To
SB1398 (Carry Over) 2021-02-08 - Continued to Special Session 1 in Finance by voice vote
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 2 | 2 | 2320.2 | (n/a) | See Bill Text |
| 58 | 1 | 3818.8 | (n/a) | See Bill Text |
| 58 | 1 | 3819 | (n/a) | See Bill Text |
| 58 | 1 | 3819.1 | (n/a) | See Bill Text |
| 58 | 1 | 3823 | (n/a) | See Bill Text |
| 58 | 1 | 3824 | (n/a) | See Bill Text |
| 58 | 1 | 3825 | (n/a) | See Bill Text |
| 58 | 1 | 3825.2 | (n/a) | See Bill Text |
| 58 | 1 | 3825.3 | (n/a) | See Bill Text |
| 58 | 1 | 3826 | (n/a) | See Bill Text |
| 58 | 1 | 3842 | (n/a) | See Bill Text |
| 58 | 1 | 3843 | (n/a) | See Bill Text |
| 58 | 1 | 602 | (n/a) | See Bill Text |
| 58 | 1 | 603 | (n/a) | See Bill Text |
| 58 | 1 | 612.2 | (n/a) | See Bill Text |
