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2009 SESSION

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092226568
SENATE BILL NO. 1421 Offered January 14, 2009 A BILL to amend the Code of Virginia by adding in Chapter 17 of Title 58.1 an article numbered 8, consisting of sections numbered 58.1-1731 through 58.1-1733, relating to fee charged for in-room purchase or rental of digital media. ---------- Patrons-- Lucas, Deeds, Locke and McEachin ---------- 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 Chapter 17 of Title 58.1 an article numbered 8, consisting of sections numbered 58.1-1731 through 58.1-1733 as follows:

Article 8 Digital Media Fee

§ 58.1-1731. Fee for digital media purchase or rental.

There is hereby imposed a fee equal to 10 percent of the price of all in-room purchases or rentals of digital media in hotels, motels, bed and breakfast establishments, inns, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days.

§ 58.1-1732. Collection.

The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (§ 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.

§ 58.1-1733. Disposition of proceeds.

After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:

1. Fifty percent shall be deposited into the state's general fund; and

2. Fifty percent shall be deposited into a special fund created hereby and known as the Film Incentive Programs Fund (the Fund). All revenues in the fund shall be used for film incentive programs established by the Virginia Film Office.