VirginiaSB14022025 Regular SessionSenate

Transient occupancy tax; administration.

Sponsored By: Scott A. Surovell (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 HB 2383.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Scott A. Surovell

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 191 • No: 11

House vote • 2/17/2025

Passed House

Yes: 87 • No: 7

House vote • 2/12/2025

Reported from Finance

Yes: 20 • No: 2

Senate vote • 1/29/2025

Read third time and passed Senate

Yes: 36 • No: 2

Senate vote • 1/27/2025

Constitutional reading dispensed Block Vote (on 1st reading)

Yes: 36 • No: 0

Senate vote • 1/23/2025

Reported from Finance and Appropriations

Yes: 12 • No: 0 • Other: 2

Actions Timeline

  1. Acts of Assembly Chapter text (CHAP0473)

    3/24/2025Governor
  2. Approved by Governor-Chapter 473 (Effective 07/01/25)

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

    3/3/2025Governor
  4. Enrolled Bill Communicated to Governor on March 3, 2025

    3/3/2025Senate
  5. Signed by President

    2/22/2025Senate
  6. Impact statement from TAX (SB1402)

    2/20/2025Senate
  7. Bill text as passed Senate and House (SB1402ER)

    2/19/2025Senate
  8. Enrolled

    2/19/2025Senate
  9. Signed by Speaker

    2/19/2025House
  10. Passed House (87-Y 7-N)

    2/17/2025House
  11. Read third time

    2/17/2025House
  12. Read second time

    2/14/2025House
  13. Reported from Finance (20-Y 2-N)

    2/12/2025House
  14. Referred to Committee on Finance

    2/5/2025House
  15. Read first time

    2/5/2025House
  16. Placed on Calendar

    2/5/2025House
  17. Read third time and passed Senate (36-Y 2-N)

    1/29/2025Senate
  18. Engrossed by Senate

    1/28/2025Senate
  19. Read second time

    1/28/2025Senate
  20. Constitutional reading dispensed Block Vote (on 1st reading) (36-Y 0-N)

    1/27/2025Senate
  21. Passed by for the day

    1/27/2025Senate
  22. Rules suspended

    1/27/2025Senate
  23. Reported from Finance and Appropriations (12-Y 0-N 2-A)

    1/23/2025Senate
  24. Impact statement from TAX (SB1402)

    1/16/2025Senate
  25. Referred to Committee on Finance and Appropriations

    1/14/2025Senate

Bill Text

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