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2020 SESSION
HB 785 Localities; authority to levy taxes.
Introduced by: Vivian E. Watts | 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 is identical to SB 588.
FULL TEXT
- 01/07/20 House: Prefiled and ordered printed; offered 01/08/20 20104813D pdf | impact statement
- 02/05/20 House: Committee substitute printed 20107846D-H1 pdf | impact statement
- 02/19/20 Senate: Committee substitute printed 20108384D-S1 pdf
- 03/07/20 House: First Conference substitute printed 20109832D-H2 pdf
- 03/07/20 House: Second Conference substitute printed 20109968D-H3 pdf
- 03/18/20 House: Bill text as passed House and Senate (HB785ER) pdf | impact statement
- 04/22/20 House: Reenrolled bill text (HB785ER2) pdf
- 04/22/20 Governor: Acts of Assembly Chapter text (CHAP1214) pdf
AMENDMENTS
- House subcommittee amendments and substitutes adopted
- House committee, floor amendments and substitutes offered
- Conference amendments
- Governor's recommendation
HISTORY
- 01/07/20 House: Prefiled and ordered printed; offered 01/08/20 20104813D
- 01/07/20 House: Referred to Committee on Finance
- 01/29/20 House: Assigned Finance sub: Subcommittee #2
- 02/03/20 House: Subcommittee recommends reporting with amendment (6-Y 4-N)
- 02/05/20 House: Committee substitute printed 20107846D-H1
- 02/05/20 House: Incorporates HB977 (Krizek)
- 02/05/20 House: Reported from Finance with substitute (13-Y 9-N)
- 02/06/20 House: Read first time
- 02/07/20 House: Passed by for the day
- 02/10/20 House: Read second time
- 02/10/20 House: Committee substitute agreed to 20107846D-H1
- 02/10/20 House: Engrossed by House - committee substitute HB785H1
- 02/11/20 House: Read third time and passed House (60-Y 38-N 1-A)
- 02/11/20 House: VOTE: Passage (60-Y 38-N 1-A)
- 02/12/20 Senate: Constitutional reading dispensed
- 02/12/20 Senate: Referred to Committee on Finance and Appropriations
- 02/19/20 Senate: Reported from Finance and Appropriations with substitute (15-Y 1-N)
- 02/19/20 Senate: Committee substitute printed 20108384D-S1
- 02/20/20 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/21/20 Senate: Read third time
- 02/21/20 Senate: Reading of substitute waived
- 02/21/20 Senate: Committee substitute agreed to 20108384D-S1
- 02/21/20 Senate: Engrossed by Senate - committee substitute HB785S1
- 02/21/20 Senate: Passed Senate with substitute (23-Y 12-N)
- 02/25/20 House: Placed on Calendar
- 02/25/20 House: Senate substitute rejected by House 20108384D-S1 (0-Y 98-N 1-A)
- 02/25/20 House: VOTE: REJECTED (0-Y 98-N 1-A)
- 02/27/20 Senate: Senate insisted on substitute (37-Y 1-N)
- 02/27/20 Senate: Senate requested conference committee
- 02/28/20 House: House acceded to request
- 02/28/20 House: Conferees appointed by House
- 02/28/20 House: Delegates: Watts, Hudson, Kilgore
- 03/02/20 Senate: Conferees appointed by Senate
- 03/02/20 Senate: Senators: Hanger, Favola, McClellan
- 03/07/20 Conference: Amended by conference committee
- 03/07/20 House: First Conference substitute printed 20109832D-H2
- 03/07/20 House: Conference report agreed to by House (60-Y 36-N 1-A)
- 03/07/20 House: VOTE: Adoption (60-Y 36-N 1-A)
- 03/07/20 House: Reconsideration of conference report agreed to by House
- 03/07/20 House: House requested second conference committee
- 03/07/20 Senate: Senate acceded to request for second conference committee (26-Y 13-N)
- 03/07/20 Senate: Second conferees appointed by Senate
- 03/07/20 Senate: Senators: Hanger, Favola, McClellan
- 03/07/20 House: Second conferees appointed by House
- 03/07/20 House: Delegates: Watts, Hudson, Kilgore
- 03/07/20 House: Second Conference substitute printed 20109968D-H3
- 03/08/20 House: Conference report agreed to by House (56-Y 38-N 1-A)
- 03/08/20 House: VOTE: Adoption (56-Y 38-N 1-A)
- 03/08/20 Senate: Conference report agreed to by Senate (26-Y 13-N)
- 03/18/20 House: Enrolled
- 03/18/20 House: Bill text as passed House and Senate (HB785ER)
- 03/18/20 Senate: Signed by President
- 03/19/20 House: Signed by Speaker
- 03/20/20 House: 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 House: Governor's recommendation received by House
- 04/22/20 House: Placed on Calendar
- 04/22/20 House: House concurred in Governor's recommendation (55-Y 36-N 1-A)
- 04/22/20 House: VOTE: (55-Y 36-N 1-A)
- 04/22/20 Senate: Senate concurred in Governor's recommendation (28-Y 12-N)
- 04/22/20 Governor: Governor's recommendation adopted
- 04/22/20 House: Reenrolled
- 04/22/20 House: Reenrolled bill text (HB785ER2)
- 04/22/20 House: Signed by Speaker as reenrolled
- 04/22/20 Senate: Signed by President as reenrolled
- 04/22/20 House: Enacted, Chapter 1214 (effective - see bill)
- 04/22/20 Governor: Acts of Assembly Chapter text (CHAP1214)