VirginiaHB23832025 Regular SessionHouse

Transient occupancy tax; administration.

Sponsored By: Candi Mundon King (Democratic)

To Governor

Summary

Transient occupancy tax; administration. Provides that an accommodations provider shall not be required to transmit a transient occupancy tax return to a locality if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and annual attestations shall be due thereafter on a date set by the locality. However, such accommodations provider shall be required to transmit returns for the retail sale of any accommodations not facilitated by an accommodations intermediary.The bill also requires that information provided by an accommodations intermediary to a local commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town for transient occupancy tax purposes shall be confidential and shall not be divulged to any other department or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations. This bill is identical to SB 1402.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Candi Mundon King

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 213 • No: 8

Senate vote • 2/7/2025

Passed Senate Block Vote

Yes: 39 • No: 0

Senate vote • 2/6/2025

Constitutional reading dispensed Block Vote (on 2nd reading)

Yes: 40 • No: 0

Senate vote • 2/5/2025

Reported from Finance and Appropriations

Yes: 13 • No: 0

House vote • 1/28/2025

Read third time and passed House

Yes: 94 • No: 5

House vote • 1/22/2025

Reported from Finance

Yes: 20 • No: 2

House vote • 1/20/2025

Subcommittee recommends reporting

Yes: 7 • No: 1 • Other: 1

Actions Timeline

  1. Acts of Assembly Chapter text (CHAP0458)

    3/24/2025Governor
  2. Approved by Governor-Chapter 458 (Effective 07/01/25)

    3/24/2025Governor
  3. Governor's Action Deadline 11:59 p.m., March 24, 2025

    2/18/2025Governor
  4. Enrolled Bill communicated to Governor on February 18, 2025

    2/18/2025House
  5. Impact statement from TAX (HB2383)

    2/15/2025House
  6. Signed by President

    2/13/2025Senate
  7. Bill text as passed House and Senate (HB2383ER)

    2/10/2025House
  8. Enrolled

    2/10/2025House
  9. Signed by Speaker

    2/10/2025House
  10. Passed Senate Block Vote (39-Y 0-N)

    2/7/2025Senate
  11. Read third time

    2/7/2025Senate
  12. Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N)

    2/6/2025Senate
  13. Passed by for the day

    2/6/2025Senate
  14. Rules suspended

    2/6/2025Senate
  15. Reported from Finance and Appropriations (13-Y 0-N)

    2/5/2025Senate
  16. Referred to Committee on Finance and Appropriations

    1/29/2025Senate
  17. Constitutional reading dispensed (on 1st reading)

    1/29/2025Senate
  18. Read third time and passed House (94-Y 5-N)

    1/28/2025House
  19. Read second time and engrossed

    1/27/2025House
  20. Read first time

    1/24/2025House
  21. Reported from Finance (20-Y 2-N)

    1/22/2025House
  22. Subcommittee recommends reporting (7-Y 1-N)

    1/20/2025House
  23. Impact statement from TAX (HB2383)

    1/17/2025House
  24. Assigned Finance sub: Subcommittee #1

    1/17/2025House
  25. Referred to Committee on Finance

    1/8/2025House

Bill Text

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