# Virginia SB314: Tourism improvement districts; transient occupancy tax in Arlington County.

Virginia SB314, Tourism improvement districts; transient occupancy tax in Arlington County., is a 2026 Regular Session Senate bill sponsored by Adam P. Ebbin (Democratic); status signed, last action 2026-04-06 (Acts of Assembly Chapter text (CHAP0163)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-SB314-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB314
- State: Virginia
- Session: 2026 Regular Session
- Title: Tourism improvement districts; transient occupancy tax in Arlington County.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-13
- Last action: 2026-04-06, Acts of Assembly Chapter text (CHAP0163)
- Sponsor: Adam P. Ebbin (Democratic)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 11 (264 yes, 80 no in all)
- Economic provisions PRIA read: 2

## Summary

Tourism improvement districts; administering nonprofits; county manager plan; transient occupancy tax. Allows tourism entities, defined in the bill, to enter into written agreements for the provision of professional services to an administering nonprofit that is under contract with a locality to administer or implement activities specified in a tourism improvement district plan. Current law does not permit such public-private partnerships in tourism improvement districts. The bill also requires a newly formed administering nonprofit's board of directors to be wholly composed of business owners and an existing administering nonprofit to create a committee of business owners to oversee the activities prescribed in the tourism improvement district plan. Finally, the bill permits any locality with the county manager plan of government (Arlington County) to impose an additional transient occupancy tax of up to one percent. This bill is identical to HB 524.

## Bill overview: provisions PRIA read

- Arlington can add a lodging tax: cost, low. The law allows Arlington County to add a lodging tax of up to 1% of the total room price. Guests pay the added tax only if the county board adopts it. The county must use the money to promote tourism and business travel.
- Business owners gain tourism district oversight: mixed, low. The law gives business owners oversight roles in nonprofits that carry out tourism district plans. Nonprofits formed on or after July 1, 2026, must have boards made up entirely of business owners. Nonprofits that existed before that date must create business-owner committees to oversee district pla…

## Sponsors and cosponsors

- Sponsor: Adam P. Ebbin (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-25 | House | Passed House | pass | 67 | 30 |   |
| 2026-02-20 | House | Reported from Counties, Cities and Towns | pass | 16 | 5 |   |
| 2026-02-11 | Senate | Read third time and passed Senate | pass | 23 | 17 |   |
| 2026-02-11 | Senate | Read third time and defeated by Senate | pass | 20 | 18 |   |
| 2026-02-11 | Senate | Reconsideration of defeated action agreed to by Senate | pass | 39 | 0 |   |
| 2026-02-11 | Senate | Reconsideration of passage agreed to by Senate | pass | 40 | 0 |   |
| 2026-02-10 | Senate | Senator Ebbin Substitute agreed to | pass | 0 | 0 |   |
| 2026-02-04 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-04 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 40 | 0 |   |
| 2026-02-03 | Senate | Reported from Finance and Appropriations | pass | 10 | 5 |   |
| 2026-01-26 | Senate | Reported from Local Government and rereferred to Finance and Appropriations | pass | 9 | 5 |   |

## Actions (44)

- 2026-04-06: Acts of Assembly Chapter text (CHAP0163) (Governor)
- 2026-04-06: Approved by Governor-Chapter 163 (effective 7/1/2026) (Governor)
- 2026-03-11: Fiscal Impact statement From TAX (3/11/2026 3:20 pm) (Senate)
- 2026-03-10: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-10: Enrolled Bill communicated to Governor on March 10, 2026 (Senate)
- 2026-02-27: Bill text as passed Senate and House (SB314ER) (Senate)
- 2026-02-27: Enrolled (Senate)
- 2026-02-27: Signed by President (Senate)
- 2026-02-27: Signed by Speaker (House)
- 2026-02-25: Passed House (67-Y 30-N 0-A) (House)
- 2026-02-25: Read third time (House)
- 2026-02-24: Read second time (House)
- 2026-02-20: Reported from Counties, Cities and Towns (16-Y 5-N) (House)
- 2026-02-17: Fiscal Impact statement From TAX (2/17/2026 4:12 pm) (Senate)
- 2026-02-17: Read first time (House)
- 2026-02-17: Referred to Committee on Counties, Cities and Towns (House)
- 2026-02-17: Placed on Calendar (House)
- 2026-02-11: Reconsideration of passage agreed to by Senate (Senate)
- 2026-02-11: Read third time and passed Senate (23-Y 17-N 0-A) (Senate)
- 2026-02-11: Reconsideration of defeated action agreed to by Senate (Senate)
- 2026-02-11: Read third time and defeated by Senate (20-Y 18-N 0-A) (Senate)
- 2026-02-11: Passed Senate (21-Y 19-N 0-A) (Senate)
- 2026-02-10: Senator Ebbin Substitute agreed to (Senate)
- 2026-02-10: Floor Offered (Senate)
- 2026-02-10: Floor substitute printed 26107689D-S2 (Ebbin) (Senate)
- 2026-02-10: Read second time (Senate)
- 2026-02-10: Engrossed by Senate - floor substitute (Voice Vote) (Senate)
- 2026-02-10: Reading of substitute waived (Voice Vote) (Senate)
- 2026-02-10: Substitute #1 by Senator Ebbin withdrawn (Senate)
- 2026-02-10: Read second time (Senate)
- 2026-02-09: Passed by for the day (Senate)
- 2026-02-06: Passed by for the day (Senate)
- 2026-02-05: Floor substitute printed 26107288D-S1 (Ebbin) (Senate)
- 2026-02-05: Floor Offered (Senate)
- 2026-02-05: Passed by for the day (Senate)
- 2026-02-05: Read second time (Senate)
- 2026-02-04: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-02-04: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) (Senate)
- 2026-02-04: Rules suspended (Senate)
- 2026-02-03: Reported from Finance and Appropriations (10-Y 5-N) (Senate)
- 2026-01-26: Reported from Local Government and rereferred to Finance and Appropriations (9-Y 5-N) (Senate)
- 2026-01-20: Fiscal Impact statement From TAX (1/20/2026 12:09 pm) (Senate)
- 2026-01-13: Referred to Committee on Local Government (Senate)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26103075D (Senate)

## Bill text

- Chaptered, 2026-04-06: [HTML](https://lis.blob.core.windows.net/files/1216934.HTML), [PDF](https://lis.blob.core.windows.net/files/1216933.PDF)
- Enrolled, 2026-02-27: [HTML](https://lis.blob.core.windows.net/files/1181531.HTML), [PDF](https://lis.blob.core.windows.net/files/1181530.PDF)
- Substitute, 2026-02-10: [HTML](https://lis.blob.core.windows.net/files/1138372.HTML), [PDF](https://lis.blob.core.windows.net/files/1138371.PDF)
- Substitute, 2026-02-05: [HTML](https://lis.blob.core.windows.net/files/1128190.HTML), [PDF](https://lis.blob.core.windows.net/files/1128189.PDF)
- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1088862.HTML), [PDF](https://lis.blob.core.windows.net/files/1088861.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1216934.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1216933.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1181531.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1181530.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1138372.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1138371.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1128190.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1128189.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1088862.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1088861.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB314-2026 (as of 2026-10-12).