HB 1328

  • Virginia House Bill
  • 2024 Regular Session
  • Introduced in House Jan 11, 2024
  • House
  • Senate
  • Governor

Transient occupancy taxes; changes to administration of tax.

Abstract

Transient occupancy taxes; administration.Makes changes to the administration of transient occupancy taxesby requiring the Department of Taxation, instead of the locality,to collect such taxes. The bill directs accommodations intermediariesto file aggregated returns with the Department, which shall includethe gross receipts, applicable tax rates, amounts due to each locality,and other information. The bill provides that the Department shallthen distribute such tax revenues to the applicable locality. Thebill also directs the Department to contract with a third-party providerfor development of an electronic interface that enables accommodationsintermediaries, beginning on July 1, 2025, to provide a single filingand remittance system for transient occupancy taxes due for all localities.

Bill Sponsors (1)

Votes


Actions


Feb 13, 2024

House

Left in Finance

Feb 06, 2024

House

Subcommittee recommends laying on the table (8-Y 0-N)

Feb 05, 2024

House

Impact statement from TAX (HB1328)

Feb 02, 2024

House

Assigned Finance sub: Subcommittee #2

Jan 11, 2024

House

Presented and ordered printed 24104844D

House

Referred to Committee on Finance

Bill Text

Bill Text Versions Format
Presented and ordered printed 24104844D PDF HTML

Related Documents

Document Format
Fiscal Impact Statement: HB1328F161.PDF PDF

Sources

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