Bill Text: VA SB1438 | 2021 | Regular Session | Introduced
Bill Title: Combined transient occupancy and food and beverage tax; technical amendments.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2021-02-08 - Continued to Special Session 1 in Finance by voice vote [SB1438 Detail]
Download: Virginia-2021-SB1438-Introduced.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-3842 of the Code of Virginia is amended and reenacted as follows:
§58.1-3842. Combined transient occupancy and food and beverage tax.
A. Rappahannock County and Madison County, by duly adopted
ordinance, are hereby authorized to levy a tax on occupancy in a bed and
breakfast establishment on which the county is authorized to levy a transient
occupancy tax under §58.1-3819 and on food and beverages sold for human
consumption within such establishment on which the county is authorized to levy
a food and beverage tax under §58.1-3833, when the charges for the occupancy
of the room or space and for the sale of food and beverages are assessed in the
aggregate and not separately stated. Such The combined tax rate shall not exceed four percent of the total amount charged for the
occupancy of the room or space occupied and for the food and beverages the sum of the rates authorized and
enacted by ordinance pursuant to the provisions of §§
58.1-3819 and 58.1-3833. Such tax shall be in such amount
and on such terms as the governing body may, by ordinance, prescribe. The tax
shall be in addition to the sales tax currently imposed by the county pursuant
to the authority of Chapter 6 (§58.1-600 et seq.). Collection of such tax
shall be in a manner prescribed by the governing body. All taxes collected
under the authority of this article shall be deemed to be held in trust for the
county imposing the tax.
B. If a bed and breakfast establishment separately states charges for the occupancy of the room or space and for the sale of food and beverages, a transient occupancy tax levied under §58.1-3819 and a food and beverage tax levied under §58.1-3833 shall apply to such separately stated charges, as applicable.
C. Any tax imposed pursuant to this article shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town meals tax or a town transient occupancy tax on the same subject. If the governing body of any town within a county, however, provides that a county tax authorized by this article shall apply within the limits of such town, then such tax may be imposed within such towns.
D. This tax shall be
levied only if a food and beverage tax has been approved in a referendum within
the county as provided by subsection A of §58.1-3833. No county in which the
levy of a food and beverage tax has been approved in a referendum pursuant to
subsection A of §58.1-3833 shall be required to submit an amendment to its
meals tax ordinance or a further question to the voters in a referendum prior
to adopting an ordinance adopting or amending the tax authorized by this
article.
E.
Nothing herein contained shall affect any authority heretofore granted to any
county to levy a food and beverage tax or a transient occupancy tax.
