SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2022 SESSION
SB 651 Sales and transient occupancy taxes; accommodations intermediaries, report.
Introduced by: Jill Holtzman Vogel | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary.
The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022.
FULL TEXT
- 01/18/22 Senate: Presented and ordered printed 22103709D pdf | impact statement
- 02/08/22 Senate: Committee substitute printed 22106132D-S1 pdf
- 02/10/22 Senate: Printed as engrossed 22106132D-ES1 pdf | impact statement
- 03/02/22 Senate: Bill text as passed Senate and House (SB651ER) pdf | impact statement
- 04/11/22 Governor: Acts of Assembly Chapter text (CHAP0640) pdf
AMENDMENTS
HISTORY
- 01/18/22 Senate: Presented and ordered printed 22103709D
- 01/18/22 Senate: Referred to Committee on Finance and Appropriations
- 02/08/22 Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N)
- 02/08/22 Senate: Committee substitute printed 22106132D-S1
- 02/08/22 Senate: Incorporates SB634 (Deeds)
- 02/09/22 Senate: Constitutional reading dispensed (38-Y 0-N)
- 02/10/22 Senate: Read second time
- 02/10/22 Senate: Reading of substitute waived
- 02/10/22 Senate: Committee substitute agreed to 22106132D-S1
- 02/10/22 Senate: Reading of amendments waived
- 02/10/22 Senate: Amendments by Senator Vogel agreed to
- 02/10/22 Senate: Engrossed by Senate - committee substitute with amendments SB651ES1
- 02/10/22 Senate: Printed as engrossed 22106132D-ES1
- 02/10/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/10/22 Senate: Passed Senate (40-Y 0-N)
- 02/18/22 House: Placed on Calendar
- 02/18/22 House: Read first time
- 02/18/22 House: Referred to Committee on Finance
- 02/23/22 House: Reported from Finance (21-Y 0-N)
- 02/25/22 House: Read second time
- 02/28/22 House: Read third time
- 02/28/22 House: Passed House BLOCK VOTE (99-Y 0-N)
- 02/28/22 House: VOTE: Block Vote Passage (99-Y 0-N)
- 03/02/22 Senate: Enrolled
- 03/02/22 Senate: Bill text as passed Senate and House (SB651ER)
- 03/02/22 House: Signed by Speaker
- 03/03/22 Senate: Signed by President
- 03/11/22 Senate: Enrolled Bill Communicated to Governor on March 11, 2022
- 03/11/22 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
- 04/11/22 Governor: Approved by Governor-Chapter 640 (effective - 10/1/22)
- 04/11/22 Governor: Acts of Assembly Chapter text (CHAP0640)