# Virginia SB1402: Transient occupancy tax; administration. Virginia SB1402, Transient occupancy tax; administration., is a 2025 Regular Session Senate bill sponsored by Scott A. Surovell (Democratic); status to governor, last action 2025-03-24 (Acts of Assembly Chapter text (CHAP0473)) (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/VA-SB1402-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Virginia SB1402 - State: Virginia - Session: 2025 Regular Session - Title: Transient occupancy tax; administration. - Status: to governor - Chamber: Senate - Introduced: 2025-01-14 - Last action: 2025-03-24, Acts of Assembly Chapter text (CHAP0473) - Sponsor: Scott A. Surovell (Democratic) - Cosponsors: 0 - Touches household money: no - Roll calls: 5 (191 yes, 11 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 HB 2383. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Scott A. Surovell (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-17 | House | Passed House | pass | 87 | 7 | | | 2025-02-12 | House | Reported from Finance | pass | 20 | 2 | | | 2025-01-29 | Senate | Read third time and passed Senate | pass | 36 | 2 | | | 2025-01-27 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 36 | 0 | | | 2025-01-23 | Senate | Reported from Finance and Appropriations | pass | 12 | 0 | 2 | ## Actions (26) - 2025-03-24: Acts of Assembly Chapter text (CHAP0473) (Governor) - 2025-03-24: Approved by Governor-Chapter 473 (Effective 07/01/25) (Governor) - 2025-03-03: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor) - 2025-03-03: Enrolled Bill Communicated to Governor on March 3, 2025 (Senate) - 2025-02-22: Signed by President (Senate) - 2025-02-20: Impact statement from TAX (SB1402) (Senate) - 2025-02-19: Bill text as passed Senate and House (SB1402ER) (Senate) - 2025-02-19: Enrolled (Senate) - 2025-02-19: Signed by Speaker (House) - 2025-02-17: Passed House (87-Y 7-N) (House) - 2025-02-17: Read third time (House) - 2025-02-14: Read second time (House) - 2025-02-12: Reported from Finance (20-Y 2-N) (House) - 2025-02-05: Referred to Committee on Finance (House) - 2025-02-05: Read first time (House) - 2025-02-05: Placed on Calendar (House) - 2025-01-29: Read third time and passed Senate (36-Y 2-N) (Senate) - 2025-01-28: Engrossed by Senate (Senate) - 2025-01-28: Read second time (Senate) - 2025-01-27: Constitutional reading dispensed Block Vote (on 1st reading) (36-Y 0-N) (Senate) - 2025-01-27: Passed by for the day (Senate) - 2025-01-27: Rules suspended (Senate) - 2025-01-23: Reported from Finance and Appropriations (12-Y 0-N 2-A) (Senate) - 2025-01-16: Impact statement from TAX (SB1402) (Senate) - 2025-01-14: Referred to Committee on Finance and Appropriations (Senate) - 2025-01-14: Presented and ordered printed 25104136D (Senate) ## Bill text - Chaptered, 2025-03-24: [HTML](https://lis.blob.core.windows.net/files/1076828.HTML), [PDF](https://lis.blob.core.windows.net/files/1076827.PDF) - Enrolled, 2025-02-19: [HTML](https://lis.blob.core.windows.net/files/1055766.HTML), [PDF](https://lis.blob.core.windows.net/files/1055765.PDF) - Introduced, 2025-01-14: [HTML](https://lis.blob.core.windows.net/files/1020288.HTML), [PDF](https://lis.blob.core.windows.net/files/1020287.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/1076828.HTML) - [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1076827.PDF) - [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1055766.HTML) - [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1055765.PDF) - [Introduced (HTML)](https://lis.blob.core.windows.net/files/1020288.HTML) - [Introduced (PDF)](https://lis.blob.core.windows.net/files/1020287.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-SB1402-2025 (as of 2026-10-17).