Virginia Senate Bill 1398 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Passed on March 25 2021 - 100% progression
Action: 2021-03-25 - Governor: Acts of Assembly Chapter text (CHAP0383)
Text: Latest bill text (Chaptered) [HTML]

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 requires an amount equal to the estimated state sales tax revenue generated from the tax on accommodations fees to be appropriated to the Virginia Tourism Authority each fiscal year to be used for promoting tourism. 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 requires an amount equal to the estimated state sales tax revenue generated from the tax on accommodations fees to be appropriated to the Virginia Tourism Authority each fiscal year to be used for promoting tourism.

Retail sales and transient occupancy taxes; room rentals.

Sen. Thomas Norment [R]

Sen. Adam Ebbin [D]

Sen. Monty Mason [D]

2021-02-19 - Senate - Senate: House amendments agreed to by Senate (31-Y 6-N) (Y: 31 N: 6 NV: 0 Abs: 2) [PASS]
2021-02-19 - House - House: VOTE: Passage (66-Y 34-N) (Y: 66 N: 34 NV: 0 Abs: 0) [PASS]
2021-02-15 - House - House: Reported from Finance with amendment(s) (15-Y 7-N) (Y: 15 N: 7 NV: 0 Abs: 0) [PASS]
2021-02-11 - House - House: Subcommittee recommends reporting with amendments (8-Y 2-N) (Y: 8 N: 2 NV: 0 Abs: 0) [PASS]
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]

Date	Chamber	Action
2021-03-25		Governor: Acts of Assembly Chapter text (CHAP0383)
2021-03-25		Governor: Approved by Governor-Chapter 383 (effective - see bill)
2021-02-26		Governor: Governor's Action Deadline 11:59 p.m., March 31, 2021
2021-02-26	Senate	Enrolled Bill Communicated to Governor on February 26, 2021
2021-02-25	House	Signed by Speaker
2021-02-24	Senate	Signed by President
2021-02-24	Senate	Bill text as passed Senate and House (SB1398ER)
2021-02-24	Senate	Enrolled
2021-02-19	Senate	House amendments agreed to by Senate (31-Y 6-N)
2021-02-19	House	VOTE: Passage (66-Y 34-N)
2021-02-19	House	Passed House with amendments (66-Y 34-N)
2021-02-19	House	Engrossed by House as amended
2021-02-19	House	Committee amendments agreed to
2021-02-19	House	Read third time
2021-02-18	House	Passed by for the day
2021-02-17	House	Read second time
2021-02-15	House	Reported from Finance with amendment(s) (15-Y 7-N)
2021-02-11	House	Subcommittee recommends reporting with amendments (8-Y 2-N)
2021-02-09	House	Assigned Finance sub: Subcommittee #2
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

SB1398 (Carry Over) 2021-02-08 - Continued to Special Session 1 in Finance by voice vote

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

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1398
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1398+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1398S1+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1398S2+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1398ER+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0383+hil
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/21200071A.pdf
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?212+amd+SB1398AH
Amendment	https://lis.virginia.gov/cgi-bin/legp604.exe?212+amd+SB1398AHE
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?212+oth+SB1398F161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?212+oth+SB1398FS2161+PDF
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?212+oth+SB1398FER161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+S05C0109+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0288SB1398+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0304SB1398+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SC0309SB1398+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+H1002V0003+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+H10V0008+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+HV1761+SB1398
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?212+vot+SV0235SB1398+SB1398