# Virginia HB2383: Transient occupancy tax; administration. Virginia HB2383, Transient occupancy tax; administration., is a 2025 Regular Session House bill sponsored by Candi Mundon King (Democratic); status to governor, last action 2025-03-24 (Acts of Assembly Chapter text (CHAP0458)) (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/VA-HB2383-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Virginia HB2383 - State: Virginia - Session: 2025 Regular Session - Title: Transient occupancy tax; administration. - Status: to governor - Chamber: House - Introduced: 2025-01-08 - Last action: 2025-03-24, Acts of Assembly Chapter text (CHAP0458) - Sponsor: Candi Mundon King (Democratic) - Cosponsors: 0 - Touches household money: no - Roll calls: 6 (213 yes, 8 no in all) - Economic provisions PRIA read: 0 ## 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. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Candi Mundon King (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-07 | Senate | Passed Senate Block Vote | pass | 39 | 0 | | | 2025-02-06 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 | | | 2025-02-05 | Senate | Reported from Finance and Appropriations | pass | 13 | 0 | | | 2025-01-28 | House | Read third time and passed House | pass | 94 | 5 | | | 2025-01-22 | House | Reported from Finance | pass | 20 | 2 | | | 2025-01-20 | House | Subcommittee recommends reporting | pass | 7 | 1 | 1 | ## Actions (26) - 2025-03-24: Acts of Assembly Chapter text (CHAP0458) (Governor) - 2025-03-24: Approved by Governor-Chapter 458 (Effective 07/01/25) (Governor) - 2025-02-18: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor) - 2025-02-18: Enrolled Bill communicated to Governor on February 18, 2025 (House) - 2025-02-15: Impact statement from TAX (HB2383) (House) - 2025-02-13: Signed by President (Senate) - 2025-02-10: Bill text as passed House and Senate (HB2383ER) (House) - 2025-02-10: Enrolled (House) - 2025-02-10: Signed by Speaker (House) - 2025-02-07: Passed Senate Block Vote (39-Y 0-N) (Senate) - 2025-02-07: Read third time (Senate) - 2025-02-06: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N) (Senate) - 2025-02-06: Passed by for the day (Senate) - 2025-02-06: Rules suspended (Senate) - 2025-02-05: Reported from Finance and Appropriations (13-Y 0-N) (Senate) - 2025-01-29: Referred to Committee on Finance and Appropriations (Senate) - 2025-01-29: Constitutional reading dispensed (on 1st reading) (Senate) - 2025-01-28: Read third time and passed House (94-Y 5-N) (House) - 2025-01-27: Read second time and engrossed (House) - 2025-01-24: Read first time (House) - 2025-01-22: Reported from Finance (20-Y 2-N) (House) - 2025-01-20: Subcommittee recommends reporting (7-Y 1-N) (House) - 2025-01-17: Impact statement from TAX (HB2383) (House) - 2025-01-17: Assigned Finance sub: Subcommittee #1 (House) - 2025-01-08: Referred to Committee on Finance (House) - 2025-01-08: Prefiled and ordered printed; Offered 01-08-2025 25104160D (House) ## Bill text - Chaptered, 2025-03-24: [HTML](https://lis.blob.core.windows.net/files/1077063.HTML), [PDF](https://lis.blob.core.windows.net/files/1077062.PDF) - Enrolled, 2025-02-10: [HTML](https://lis.blob.core.windows.net/files/1044294.HTML), [PDF](https://lis.blob.core.windows.net/files/1044293.PDF) - Introduced, 2025-01-08: [HTML](https://lis.blob.core.windows.net/files/1016148.HTML), [PDF](https://lis.blob.core.windows.net/files/1016147.PDF) ## Related bills - HR671: Commending JR's Auto Care. (adopted) - SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed) - HB1746: Public safety officer; definition. (failed) - HB1600: Budget Bill. (failed) - SB1449: Data centers; site assessment for high energy use facility. (failed) - HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor) ## Sources - [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1077063.HTML) - [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1077062.PDF) - [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1044294.HTML) - [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1044293.PDF) - [Introduced (HTML)](https://lis.blob.core.windows.net/files/1016148.HTML) - [Introduced (PDF)](https://lis.blob.core.windows.net/files/1016147.PDF) ## Related - [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025) - [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025) - [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025) - [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025) - [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025) - [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025) - [Virginia bills](https://policyrisk.com/states/virginia/bills) - [Virginia state hub](https://policyrisk.com/states/virginia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/VA-HB2383-2025 (as of 2026-10-17).