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2005 SESSION

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059233460
HOUSE BILL NO. 2817 Offered January 18, 2005 A BILL to amend the Code of Virginia by adding in Title 58.1 a chapter numbered 6.2, consisting of sections numbered 58.1-645 and 58.1-646, relating to a state transient occupancy tax in certain localities with the revenue dedicated to the Virginia Coalfield Regional Tourism Development Authority. ---------- Patron-- Phillips ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1.  That the Code of Virginia is amended by adding in Title 58.1 a chapter numbered 6.2, consisting of sections numbered 58.1-645 and 58.1-646, as follows:

CHAPTER 6.2. STATE TRANSIENT OCCUPANCY TAX; COALFIELD REGION.

§ 58.1-645. Imposition of transient occupancy tax.

A. There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a transient occupancy tax at the rate of three percent of the amount charged for the occupancy for every room or space furnished to a transient for less than 30 continuous days by any hotel, motel, boarding house, travel campground, or other facility in the region comprised of Buchanan County, Dickenson County, Lee County, Russell County, Scott County, Tazewell County, Wise County, and the City of Norton.

B. The transient occupancy tax levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.).

C. All revenues generated by the tax imposed by this chapter shall be paid quarterly by the Comptroller to the Virginia Coalfield Regional Tourism Development Authority and used solely for the purpose of promoting tourism and travel in the region comprised of the localities set forth in subsection B.

§ 58.1-646. Provisions of Chapter 6 (§ 58.1-600 et seq.) to apply, mutatis mutandis.

Except as provided in this chapter, and except for the vendor discount under § 58.1-622, the provisions of Chapter 6 (§ 58.1-600 et seq.) shall apply to this chapter, mutatis mutandis.

2.  That the Commissioner of the Department of Taxation shall develop guidelines for purposes of implementing the provisions of this act. The development of such guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.) of the Code of Virginia.