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 SB 1402.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Mar 24Acts of Assembly Chapter text (CHAP0458)Latest
- Mar 24Approved by Governor Glenn Youngkin-Chapter 458 (Effective 07/01/25)Became Law
- Feb 18Governor's Action Deadline 11:59 p.m., March 24, 2025To Governor
- Feb 18Enrolled Bill communicated to Governor on February 18, 2025Minor
- Feb 15Impact statement from TAX (HB2383)
- Feb 13Signed by PresidentMajor
- Feb 10Signed by SpeakerMajor
- Feb 10Bill text as passed House and Senate (HB2383ER)Major
- Feb 10EnrolledMinor
- Feb 7Passed Senate (39-Y 0-N)Passed Senate
- Vote recorded Passed Senate (39-Y 0-N). Result: pass.Upper
- Feb 7Read third timeMinor
- Feb 6Passed by for the day
- Vote recorded Constitutional reading dispensed (on 2nd reading) (40-Y 0-N). Result: pass.Upper
- Feb 6Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
- Feb 6Rules suspended
- Feb 5Reported from Finance and Appropriations (13-Y 0-N)Minor
- Vote recorded Reported from Finance and Appropriations (13-Y 0-N). Result: pass.Upper
- Jan 29Referred to Committee on Finance and AppropriationsMinor
- Jan 29Constitutional reading dispensed (on 1st reading)
- Jan 28Read third time and passed House (94-Y 5-N)Passed House
- Vote recorded Read third time and passed House (94-Y 5-N). Result: pass.Lower
- Jan 27Read second time and engrossedMinor
- Jan 24Read first timeMinor
- Jan 22Reported from Finance (20-Y 2-N)Minor
- Vote recorded Reported from Finance (20-Y 2-N). Result: pass.Lower
- Jan 20Subcommittee recommends reporting (7-Y 1-N)
- Vote recorded Subcommittee recommends reporting (7-Y 1-N). Result: pass.Lower
- Jan 17Impact statement from TAX (HB2383)
- Jan 17Assigned Finance sub: Subcommittee #1Minor
- Jan 8Referred to Committee on FinanceMinor
- Jan 8Prefiled and ordered printed; Offered 01-08-2025 25104160DIntroduced