Bill Text: VA HB1356 | 2018 | Regular Session | Introduced
Bill Title: Transient occupancy tax; expands tax in Northern Virginia statewide.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2018-02-08 - Stricken from docket by Rules (16-Y 0-N) [HB1356 Detail]
Download: Virginia-2018-HB1356-Introduced.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-1742 of the Code of Virginia is amended and reenacted as follows:
§58.1-1742. (Contingent expiration date) State transient occupancy tax.
In addition to all other fees and taxes imposed under law, there is
hereby imposed an additional transient occupancy tax at the rate of two percent
of the amount of the charge for the occupancy of any room or space occupied in
any county or city located
in a Planning District established pursuant to Chapter 42 (§15.2-4200 et seq.)
of Title 15.2 that (i) as of January 1, 2013, has a population of two million
or more, as shown by the most recent United States Census, has not less than
1.7 million motor vehicles registered therein, and has a total transit
ridership of not less than 50 million riders per year across all transit
systems within the Planning District or (ii) as shown by the most recent United
States Census meets the population criteria set forth in clause (i) and also
meets the vehicle registration and ridership criteria set forth in clause (i).
In any case in which the tax is imposed pursuant to clause (ii) such tax shall
be effective beginning on the July 1 immediately following the calendar year in
which all of the criteria have been met.
The tax imposed under this section shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
The tax imposed under this section shall be administered by
the locality in which the room or space is located in the same manner as it
administers the tax authorized by §58.1-3819 or 58.1-3840, mutatis mutandis,
except as herein provided. The revenue generated and collected from the tax
shall be deposited by the local treasurer into the state treasury pursuant to §
2.2-806. In the case of Planning
District 8, the revenue generated and collected therein shall be deposited into
the fund established in §33.2-2509. For additional Planning Districts that may
become subject to this section, funds shall be established by appropriate
legislation The
Commonwealth Transportation Board shall use thirty-five percent of the
revenue generated and collected from the tax to fund the
Washington Metropolitan Area Transit Authority, and use the
remaining amount to fund transit and transportation
projects throughout the Commonwealth.