VA SB355 | 2010 | Regular Session

Status

Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 8 2010 - 100% progression
Action: 2010-04-08 - Governor: Acts of Assembly Chapter text (CHAP0255)
Text: Latest bill text (Chaptered) [HTML]

Summary

Local taxation of short-term rental property. Classifies short-term rental property as a separate classification of merchants' capital, and would authorize the governing body of any locality to tax short-term rental property under the merchants' capital tax or under the short-term rental property tax, but not both. The bill also declares that short-term rental property does not constitute tangible personal property for purposes of local taxation. The bill is effective for tax years beginning on and after January 1, 2010.

Tracking Information

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Title

Short-term rental property; shall classify as a separate classification of merchants' capital.

Sponsors


Roll Calls

2010-03-03 - House - House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (Y: 101 N: 0 NV: 1 Abs: 0) [PASS]
2010-03-01 - House - House: Reported from Finance (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2010-02-24 - House - House: Subcommittee recommends reporting (10-Y 0-N) (Y: 10 N: 0 NV: 1 Abs: 0) [PASS]
2010-02-09 - Senate - Senate: Read third time and passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2010-02-04 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2010-02-03 - Senate - Senate: Reported from Finance with substitute (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2010-04-08 Governor: Acts of Assembly Chapter text (CHAP0255)
2010-04-08 Governor: Approved by Governor-Chapter 255 (effective 1/1/10)
2010-03-13 Senate: Signed by President
2010-03-11 House: Signed by Speaker
2010-03-11 Senate: Bill text as passed Senate and House (SB355ER)
2010-03-11 Senate: Enrolled
2010-03-03 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
2010-03-03 House: Passed House BLOCK VOTE (99-Y 0-N)
2010-03-03 House: Read third time
2010-03-02 House: Read second time
2010-03-01 House: Reported from Finance (22-Y 0-N)
2010-02-24 House: Subcommittee recommends reporting (10-Y 0-N)
2010-02-17 House: Assigned Finance sub: #1
2010-02-16 House: Referred to Committee on Finance
2010-02-16 House: Read first time
2010-02-16 House: Placed on Calendar
2010-02-09 Senate: Read third time and passed Senate (40-Y 0-N)
2010-02-08 Senate: Engrossed by Senate - committee substitute SB355S1
2010-02-08 Senate: Committee substitute agreed to 10105019D-S1
2010-02-08 Senate: Reading of substitute waived
2010-02-08 Senate: Read second time
2010-02-04 Senate: Constitutional reading dispensed (40-Y 0-N)
2010-02-03 Senate: Reported from Finance with substitute (15-Y 0-N)
2010-02-03 Senate: Committee substitute printed 10105019D-S1
2010-01-12 Senate: Referred to Committee on Finance
2010-01-12 Senate: Prefiled and ordered printed; offered 01/13/10 10103844D

Code Citations

ChapterArticleSectionCitation TypeStatute Text
5813500(n/a)See Bill Text
5813510.4(n/a)See Bill Text
5813510.6(n/a)See Bill Text
5813704(n/a)See Bill Text
5813706(n/a)See Bill Text

Virginia State Sources

TypeSource
Summaryhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+sum+SB355
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?101+ful+SB355+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?101+ful+SB355S1+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?101+ful+SB355ER+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?101+ful+CHAP0255+hil
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+vot+S05V0069+SB0355
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+vot+SV0192SB0355+SB0355
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+vot+SV0225SB0355+SB0355
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+vot+H1001V0057+SB0355
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+vot+H10V0152+SB0355
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?101+vot+HV1161+SB0355

Bill Comments

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