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1999 SESSION

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SB 778 Combined transient occupancy and food and beverage tax.

Introduced by: Kevin G. Miller | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Combined transient occupancy and food and beverage tax. Authorizes Rappahannock County, defined by population brackets, to levy a combined transient occupancy and food and beverage tax on the aggregate charges for rooms and meals when such charges are not separately stated. This measure only applies to bed and breakfast establishments. The maximum rate of the combined tax is four percent of the combined charges. The tax may be levied only if the county has approved a food and beverage tax by referendum.

SUMMARY AS PASSED SENATE:

Combined transient occupancy and food and beverage tax. Authorizes Rappahannock County, defined by population brackets, to levy a combined transient occupancy and food and beverage tax on the aggregate charges for rooms and meals when such charges are not separately stated. This measure only applies to overnight facilities with 8 or fewer bedrooms. The maximum rate of the combined tax is four percent of the combined charges. The tax may be levied only if the county has approved a food and beverage tax by referendum.

SUMMARY AS INTRODUCED:

Combined transient occupancy and food and beverage tax. Authorizes Rappahannock County, defined by population brackets, to levy a combined transient occupancy and food and beverage tax on the aggregate charges for rooms and meals when such charges are not separately stated. The maximum rate of the combined tax is four percent of the combined charges. The tax may be levied only if the county has approved a food and beverage tax by referendum.