SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2010 SESSION

  • | print version

HB 1301 Short-term rental property; local government may tax or may impose tax.

Introduced by: Matthew Lohr-Resigned 4/30 | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Local taxation of short-term rental property.  Classifies short-term rental property as a separate classification of merchants’ capital, and would authorize the governing body of any locality to tax short-term rental property under the merchants’ capital tax or under the short-term rental property tax, but not both. The bill also declares that short-term rental property does not constitute tangible personal property for purposes of local taxation.


FULL TEXT

HISTORY