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2020 SESSION
SB 588 Localities; authority to levy taxes.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)
Local tax authority. Modifies or eliminates several restrictions that apply to taxes imposed by counties, and establishes a new restriction on cigarette taxes imposed by any locality. The bill authorizes most counties to impose an admissions tax, not to exceed a 10 percent rate. Under current law, only certain counties may impose an admissions tax. The bill eliminates the limit on the rate of transient occupancy tax that a county may impose. The bill requires that any revenue attributable to a rate over two percent but not exceeding five percent must be dedicated to tourism marketing. The provisions related to the transient occupancy tax have a delayed effective date of May 1, 2021. Under current law, all counties may impose a transient occupancy tax of up to two percent, and certain counties may impose it up to a higher maximum rate. The bill authorizes any county to impose a cigarette tax up to a maximum rate of 40 cents per pack. It also provides that any locality that imposes such tax at a rate higher than 40 cents per pack may not increase such rate. The provisions related to the cigarette tax have a delayed effective date of July 1, 2021. Under current law, only certain counties may impose a cigarette tax, and cities and towns may impose such tax with no limit on the rate. The bill authorizes any county to impose a food and beverage tax of up to six percent and eliminates the requirement that a county hold a referendum before imposing such tax. Under current law, all counties may impose the tax after a referendum but the rate may not exceed four percent. This bill incorporates SB 484, SB 682, SB 799, and SB 921 and is identical to HB 785.
FULL TEXT
- 01/07/20 Senate: Prefiled and ordered printed; offered 01/08/20 20101393D pdf | impact statements
- 02/05/20 Senate: Committee substitute printed 20106708D-S1 pdf
- 02/10/20 Senate: Printed as engrossed 20106708D-ES1 pdf | impact statement
- 02/19/20 House: Committee substitute printed 20108310D-H1 pdf
- 03/07/20 Senate: First Conference substitute printed 20109878D-S2 pdf
- 03/07/20 Senate: Second Conference substitute printed 20109967D-S3 pdf
- 03/18/20 Senate: Bill text as passed Senate and House (SB588ER) pdf | impact statement
- 04/22/20 Senate: Reenrolled bill text (SB588ER2) pdf
- 04/22/20 Governor: Acts of Assembly Chapter text (CHAP1263) pdf
AMENDMENTS
- House subcommittee amendments and substitutes adopted
- House committee, floor amendments and substitutes offered
- Senate amendments
- Conference amendments
- Governor's recommendation
HISTORY
- 01/07/20 Senate: Prefiled and ordered printed; offered 01/08/20 20101393D
- 01/07/20 Senate: Referred to Committee on Local Government
- 01/13/20 Senate: Reported from Local Government (11-Y 0-N 1-A)
- 01/13/20 Senate: Rereferred to Finance and Appropriations
- 02/05/20 Senate: Reported from Finance and Appropriations with substitute (14-Y 2-N)
- 02/05/20 Senate: Incorporates SB484 (Favola)
- 02/05/20 Senate: Incorporates SB682 (Mason)
- 02/05/20 Senate: Incorporates SB799 (Lewis)
- 02/05/20 Senate: Incorporates SB921 (Locke)
- 02/05/20 Senate: Committee substitute printed 20106708D-S1
- 02/06/20 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/07/20 Senate: Read second time
- 02/07/20 Senate: Reading of substitute waived
- 02/07/20 Senate: Committee substitute agreed to 20106708D-S1
- 02/07/20 Senate: Engrossed by Senate - committee substitute SB588S1
- 02/10/20 Senate: Passed by temporarily
- 02/10/20 Senate: Engrossment reconsidered by Senate (38-Y 0-N)
- 02/10/20 Senate: Reading of amendment waived
- 02/10/20 Senate: Amendment by Senator Norment agreed to
- 02/10/20 Senate: Engrossed by Senate - committee substitute with amendment SB588ES1
- 02/10/20 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/10/20 Senate: Passed Senate (24-Y 15-N)
- 02/10/20 Senate: Printed as engrossed 20106708D-ES1
- 02/13/20 House: Placed on Calendar
- 02/13/20 House: Read first time
- 02/13/20 House: Referred to Committee on Finance
- 02/13/20 House: Assigned Finance sub: Subcommittee #2
- 02/17/20 House: Subcommittee recommends reporting with substitute (6-Y 4-N)
- 02/19/20 House: Committee substitute printed 20108310D-H1
- 02/19/20 House: Reported from Finance with substitute (13-Y 9-N)
- 02/21/20 House: Read second time
- 02/24/20 House: Read third time
- 02/24/20 House: Committee substitute agreed to 20108310D-H1
- 02/24/20 House: Engrossed by House - committee substitute SB588H1
- 02/24/20 House: Passed House with substitute (58-Y 40-N 1-A)
- 02/24/20 House: VOTE: Passage (58-Y 40-N 1-A)
- 02/26/20 Senate: House substitute rejected by Senate (0-Y 40-N)
- 02/27/20 House: House insisted on substitute
- 02/27/20 House: House requested conference committee
- 03/02/20 Senate: Senate acceded to request (31-Y 9-N)
- 03/02/20 Senate: Conferees appointed by Senate
- 03/02/20 Senate: Senators: Hanger, Favola, McClellan
- 03/03/20 House: Conferees appointed by House
- 03/03/20 House: Delegates: Watts, Hudson, Kilgore
- 03/07/20 Conference: Amended by conference committee
- 03/07/20 Senate: First Conference substitute printed 20109878D-S2
- 03/07/20 Senate: Conference report rejected by Senate (0-Y 39-N)
- 03/07/20 House: House requested second conference committee
- 03/07/20 Senate: Senate acceded to request for second conference committee (26-Y 12-N)
- 03/07/20 House: Second conferees appointed by House
- 03/07/20 House: Delegates: Watts, Hudson, Kilgore
- 03/07/20 Senate: Second Conference substitute printed 20109967D-S3
- 03/08/20 Senate: Second conferees appointed by Senate
- 03/08/20 Senate: Senators: Hanger, Favola, McClellan
- 03/08/20 House: Conference report agreed to by House (57-Y 38-N 1-A)
- 03/08/20 House: VOTE: Adoption (57-Y 38-N 1-A)
- 03/08/20 Senate: Conference report agreed to by Senate (26-Y 12-N)
- 03/18/20 Senate: Bill text as passed Senate and House (SB588ER)
- 03/18/20 Senate: Enrolled
- 03/18/20 Senate: Signed by President
- 03/19/20 House: Signed by Speaker
- 03/20/20 Senate: Enrolled Bill Communicated to Governor on March 20, 2020
- 03/20/20 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2020
- 04/11/20 Senate: Governor's recommendation received by Senate
- 04/22/20 Senate: Senate concurred in Governor's recommendation (27-Y 12-N 1-A)
- 04/22/20 House: House concurred in Governor's recommendation (56-Y 35-N 1-A)
- 04/22/20 House: VOTE: (56-Y 35-N 1-A)
- 04/22/20 Governor: Governor's recommendation adopted
- 04/22/20 House: Reenrolled
- 04/22/20 Senate: Reenrolled bill text (SB588ER2)
- 04/22/20 Senate: Signed by President as reenrolled
- 04/22/20 House: Signed by Speaker as reenrolled
- 04/22/20 House: Enacted, Chapter 1263 (effective - see bill)
- 04/22/20 Governor: Acts of Assembly Chapter text (CHAP1263)