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2015 SESSION

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SB 759 Transient occupancy tax; Isle of Wight County authorized to impose a tax of up to two percent.

Introduced by: L. Louise Lucas | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Transient occupancy tax. Adds the County of Isle of Wight to the list of counties authorized to impose a transient occupancy tax of up to five percent, with any excess over two percent to be designated and spent solely for tourism purposes. 

SUMMARY AS INTRODUCED:

Transient occupancy tax. Authorizes all counties to impose a transient occupancy tax of up to five percent. Current law limits the general transient occupancy tax to two percent. The bill also eliminates the requirement that certain localities currently authorized to impose a five percent transient occupancy tax dedicate any excess over two percent to tourism purposes.