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2021 SPECIAL SESSION I

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SB 1438 Combined transient occupancy and food and beverage tax; technical amendments.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Combined transient occupancy and food and beverage tax; technical amendments. Provides that, for purposes of the combined transient occupancy and food and beverage tax that is currently authorized for Rappahannock and Madison Counties, the rate limit for such tax shall be the same as if the two taxes were imposed separately. The bill also eliminates the referendum requirement for the food and beverage component of the combined tax, consistent with Chapters 1214 and 1263 of the Acts of Assembly of 2020, which eliminated the referendum requirement for the food and beverage tax generally.


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