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2021 SESSION
SB 1398 Retail sales and transient occupancy taxes; room rentals.
Introduced by: Thomas K. Norment, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals shall be computed on the basis of the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill requires the intermediary to separately state the taxes on the bill or invoice provided to the customer and to collect the taxes based upon the total charges or the total price paid for the use or possession of the room. The bill provides that an estimated amount equivalent to the sales tax revenue attributable to the charge for the service provided by the intermediary shall be dedicated to the Virginia Tourism Authority to administer grants for tourism promotion.
FULL TEXT
- 01/13/21 Senate: Prefiled and ordered printed; offered 01/13/21 21100870D pdf | impact statement
- 02/02/21 Senate: Committee substitute printed 21103546D-S1 pdf
- 02/04/21 Senate: Floor substitute printed 21104395D-S2 (Norment) pdf | impact statement
AMENDMENTS
HISTORY
- 01/13/21 Senate: Prefiled and ordered printed; offered 01/13/21 21100870D
- 01/13/21 Senate: Referred to Committee on Finance and Appropriations
- 02/02/21 Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N)
- 02/02/21 Senate: Committee substitute printed 21103546D-S1
- 02/03/21 Senate: Constitutional reading dispensed (37-Y 0-N)
- 02/04/21 Senate: Floor substitute printed 21104395D-S2 (Norment)
- 02/04/21 Senate: Read second time
- 02/04/21 Senate: Reading of substitute waived
- 02/04/21 Senate: Committee substitute rejected 21103546D-S1
- 02/04/21 Senate: Reading of substitute waived
- 02/04/21 Senate: Substitute by Senator Norment agreed to 21104395D-S2
- 02/04/21 Senate: Engrossed by Senate - floor substitute SB1398S2
- 02/04/21 Senate: Constitutional reading dispensed (38-Y 0-N)
- 02/04/21 Senate: Passed Senate (34-Y 5-N)
- 02/07/21 House: Placed on Calendar
- 02/07/21 House: Read first time
- 02/07/21 House: Referred to Committee on Finance
- 02/08/21 House: Continued to Special Session 1 in Finance by voice vote