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2022 SESSION
HB 518 Sales and transient occupancy taxes; accommodations intermediaries.
Introduced by: Christopher T. Head | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (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
- 01/11/22 House: Prefiled and ordered printed; offered 01/12/22 22103938D pdf | impact statement
- 02/02/22 House: Committee substitute printed 22105919D-H1 pdf | impact statement
- 02/22/22 House: Bill text as passed House and Senate (HB518ER) pdf | impact statement
- 03/02/22 Governor: Acts of Assembly Chapter text (CHAP0007) pdf
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
- House committee, floor amendments and substitutes offered
- Senate amendments
- Senate amendments engrossed
HISTORY
- 01/11/22 House: Prefiled and ordered printed; offered 01/12/22 22103938D
- 01/11/22 House: Referred to Committee on Finance
- 01/27/22 House: Assigned Finance sub: Subcommittee #2
- 01/31/22 House: Subcommittee recommends reporting with substitute (7-Y 2-N)
- 02/02/22 House: Committee substitute printed 22105919D-H1
- 02/02/22 House: Reported from Finance with substitute (21-Y 0-N)
- 02/04/22 House: Read first time
- 02/07/22 House: Read second time
- 02/07/22 House: Committee substitute agreed to 22105919D-H1
- 02/07/22 House: Engrossed by House - committee substitute HB518H1
- 02/08/22 House: Read third time and passed House BLOCK VOTE (98-Y 0-N)
- 02/08/22 House: VOTE: Block Vote Passage (98-Y 0-N)
- 02/08/22 House: Reconsideration of passage agreed to by House
- 02/08/22 House: Passed House BLOCK VOTE (99-Y 0-N)
- 02/08/22 House: VOTE: Block Vote Passage #2 (99-Y 0-N)
- 02/09/22 Senate: Constitutional reading dispensed
- 02/09/22 Senate: Referred to Committee on Finance and Appropriations
- 02/15/22 Senate: Reported from Finance and Appropriations with amendments (16-Y 0-N)
- 02/16/22 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/17/22 Senate: Read third time
- 02/17/22 Senate: Read third time
- 02/17/22 Senate: Reading of amendments waived
- 02/17/22 Senate: Committee amendments agreed to
- 02/17/22 Senate: Engrossed by Senate as amended
- 02/17/22 Senate: Passed Senate with amendments (40-Y 0-N)
- 02/21/22 House: Senate amendments agreed to by House (98-Y 0-N)
- 02/21/22 House: VOTE: Adoption (98-Y 0-N)
- 02/22/22 House: Enrolled
- 02/22/22 House: Bill text as passed House and Senate (HB518ER)
- 02/22/22 House: Signed by Speaker
- 02/22/22 Senate: Signed by President
- 02/24/22 House: Enrolled Bill communicated to Governor on February 24, 2022
- 03/02/22 Governor: Approved by Governor-Chapter 7 (effective 10/1/22)
- 03/02/22 Governor: Acts of Assembly Chapter text (CHAP0007)