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1999 SESSION
SB 1050 Transient occupancy tax.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Transient occupancy tax. Adds Rockbridge County, defined by population brackets, to the list of counties authorized to levy a transient occupancy tax at a rate not exceeding five percent. Currently, it is subject to the general rate limitation of two percent. The revenue generated by the portion of rate in excess of two percent is required to be used for tourism, marketing of tourism or initiatives that, as determined in consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality.
SUMMARY AS INTRODUCED:
Transient occupancy tax. Adds Rockbridge County, defined by population brackets, to the list of counties authorized to levy a transient occupancy tax at a rate not exceeding five percent. Currently, it is subject to the general rate limitation of two percent. The revenue generated by the portion of rate in excess of two percent is required to be used for tourism, marketing of tourism or initiatives that, as determined in consultation with the local tourism industry organizations, attract travelers to the locality and generate tourism revenues in the locality.