VirginiaTransient occupancy tax; administration.
What it does
Transient occupancy tax; administration. Provides that an accommodations provider shall not be required to transmit a transient occupancy tax return to a locality if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and annual attestations shall be due thereafter on a date set by the locality.
More detail
However, such accommodations provider shall be required to transmit returns for the retail sale of any accommodations not facilitated by an accommodations intermediary.The bill also requires that information provided by an accommodations intermediary to a local commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town for transient occupancy tax purposes shall be confidential and shall not be divulged to any other department or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations. This bill is identical to HB 2383.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Mar 24Acts of Assembly Chapter text (CHAP0473)Latest
- Mar 24Approved by Governor Glenn Youngkin-Chapter 473 (Effective 07/01/25)Became Law
- Mar 3Governor's Action Deadline 11:59 p.m., March 24, 2025To Governor
- Mar 3Enrolled Bill Communicated to Governor on March 3, 2025Minor
- Feb 22Signed by PresidentMajor
- Feb 20Impact statement from TAX (SB1402)
- Feb 19Signed by SpeakerMajor
- Feb 19Bill text as passed Senate and House (SB1402ER)Major
- Feb 19EnrolledMinor
- Feb 17Passed House (87-Y 7-N)Passed House
- Vote recorded Passed House (87-Y 7-N). Result: pass.Lower
- Feb 17Read third timeMinor
- Feb 14Read second timeMinor
- Feb 12Reported from Finance (20-Y 2-N)Minor
- Vote recorded Reported from Finance (20-Y 2-N). Result: pass.Lower
- Feb 5Referred to Committee on FinanceMinor
- Feb 5Read first timeMinor
- Feb 5Placed on Calendar
- Jan 29Read third time and passed Senate (36-Y 2-N)Passed Senate
- Vote recorded Read third time and passed Senate (36-Y 2-N). Result: pass.Upper
- Jan 28Engrossed by Senate
- Jan 28Read second timeMinor
- Jan 27Passed by for the day
- Vote recorded Constitutional reading dispensed (on 1st reading) (36-Y 0-N). Result: pass.Upper
- Jan 27Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
- Jan 27Rules suspended
- Jan 23Reported from Finance and Appropriations (12-Y 0-N 2-A)Minor
- Vote recorded Reported from Finance and Appropriations (12-Y 0-N 2-A). Result: pass.Upper
- Jan 16Impact statement from TAX (SB1402)
- Jan 14Referred to Committee on Finance and AppropriationsMinor
- Jan 14Presented and ordered printed 25104136DIntroduced