VA SB651 | 2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Passed on April 11 2022 - 100% progression
Action: 2022-04-11 - Governor: Acts of Assembly Chapter text (CHAP0640)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Passed on April 11 2022 - 100% progression
Action: 2022-04-11 - Governor: Acts of Assembly Chapter text (CHAP0640)
Text: Latest bill text (Chaptered) [HTML]
Summary
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. 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.
Title
Sales and transient occupancy taxes; accommodations intermediaries, report.
Sponsors
Roll Calls
2022-02-28 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-23 - House - House: Reported from Finance (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-10 - Senate - Senate: Read third time and passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-10 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-09 - Senate - Senate: Constitutional reading dispensed (38-Y 0-N) (Y: 38 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-08 - Senate - Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-23 - House - House: Reported from Finance (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-10 - Senate - Senate: Read third time and passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-10 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-09 - Senate - Senate: Constitutional reading dispensed (38-Y 0-N) (Y: 38 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-08 - 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 |
---|---|---|
2022-04-11 | Governor: Acts of Assembly Chapter text (CHAP0640) | |
2022-04-11 | Governor: Approved by Governor-Chapter 640 (effective - 10/1/22) | |
2022-03-11 | Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022 | |
2022-03-11 | Senate | Enrolled Bill Communicated to Governor on March 11, 2022 |
2022-03-03 | Senate | Signed by President |
2022-03-02 | House | Signed by Speaker |
2022-03-02 | Senate | Bill text as passed Senate and House (SB651ER) |
2022-03-02 | Senate | Enrolled |
2022-02-28 | House | VOTE: Block Vote Passage (99-Y 0-N) |
2022-02-28 | House | Passed House BLOCK VOTE (99-Y 0-N) |
2022-02-28 | House | Read third time |
2022-02-25 | House | Read second time |
2022-02-23 | House | Reported from Finance (21-Y 0-N) |
2022-02-18 | House | Referred to Committee on Finance |
2022-02-18 | House | Read first time |
2022-02-18 | House | Placed on Calendar |
2022-02-10 | Senate | Passed Senate (40-Y 0-N) |
2022-02-10 | Senate | Constitutional reading dispensed (40-Y 0-N) |
2022-02-10 | Senate | Printed as engrossed 22106132D-ES1 |
2022-02-10 | Senate | Engrossed by Senate - committee substitute with amendments SB651ES1 |
2022-02-10 | Senate | Amendments by Senator Vogel agreed to |
2022-02-10 | Senate | Reading of amendments waived |
2022-02-10 | Senate | Committee substitute agreed to 22106132D-S1 |
2022-02-10 | Senate | Reading of substitute waived |
2022-02-10 | Senate | Read second time |
2022-02-09 | Senate | Constitutional reading dispensed (38-Y 0-N) |
2022-02-08 | Senate | Incorporates SB634 (Deeds) |
2022-02-08 | Senate | Committee substitute printed 22106132D-S1 |
2022-02-08 | Senate | Reported from Finance and Appropriations with substitute (16-Y 0-N) |
2022-01-18 | Senate | Referred to Committee on Finance and Appropriations |
2022-01-18 | Senate | Presented and ordered printed 22103709D |
Subjects
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
58 | 1 | 3826 | (n/a) | See Bill Text |
58 | 1 | 3843 | (n/a) | See Bill Text |
58 | 1 | 602 | (n/a) | See Bill Text |
58 | 1 | 612.2 | (n/a) | See Bill Text |