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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Localities; authority to levy taxes. Local tax authority. Modifies the restrictions that currently apply to county admission, cigarette, food and beverage, and transient occupancy taxes. The bill authorizes all counties to tax cigarettes at up to 40 cents per pack. The bill limits the cigarette tax rate of cities and towns to 40 cents per pack or the rate in effect on January 1, 2020, whichever is greater. Under current law, there is no limit on the cigarette tax rate that may be imposed by a city or town.The bill authorizes all counties, except the counties of James City and York, to impose an admissions tax at a rate of up to ten percent. Under current law, only certain counties may impose an admissions tax, and the rate generally is capped at 10 percent.The bill authorizes all counties to impose a food and beverage tax (commonly referred to as the meals tax) at a rate of up to six percent. Under current law, counties are limited to a four percent rate. The bill removes the requirement that a county hold a referendum before imposing a meals tax. However, if a county held a meals tax referendum that failed within the past two years, it would be prohibited from imposing a tax by ordinance until July 1, 2022.The bill authorizes all counties to impose a transient occupancy tax at a rate of up to five percent; however, if a county currently imposes the tax at a higher rate, it may continue to impose the tax at that rate. Under current law, counties generally are limited to a maximum rate of two percent, although certain counties may impose the tax at higher rates.The bill directs the Division of Legislative Services to convene a work group to develop recommendations as to any additional legislative changes that may be needed to effectuate the provisions of the bill. The bill also directs the Division to study the different legal authorities and requirements that apply to cities and counties that are not related to taxation. The bill directs the Department of Taxation to convene a workgroup to study modernizing the cigarette tax stamping process and unifying it so that it would be administered only at the state level. The bill has a delayed effective date of July 1, 2021, and incorporates SB484, SB921, SB682, and SB799. us/states/va Virginia General Assembly 2020 SB 588 Virginia SB 588 (2020)
bill
enacted
Emmett W. Hanger, Jr.
6 73 17 2020-01-07 2020-04-22 openstates ocd-bill/183d460c-011c-42df-b453-b04bc78b72ca https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB588 dc90cd505e56200fe68b080e020171d0a7bf675f8d57286d055d5ec2e610946b 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-va

Virginia SB 588 (2020) — Localities; authority to levy taxes.

Local tax authority. Modifies the restrictions that currently apply to county admission, cigarette, food and beverage, and transient occupancy taxes. The bill authorizes all counties to tax cigarettes at up to 40 cents per pack. The bill limits the cigarette tax rate of cities and towns to 40 cents per pack or the rate in effect on January 1, 2020, whichever is greater. Under current law, there is no limit on the cigarette tax rate that may be imposed by a city or town.The bill authorizes all counties, except the counties of James City and York, to impose an admissions tax at a rate of up to ten percent. Under current law, only certain counties may impose an admissions tax, and the rate generally is capped at 10 percent.The bill authorizes all counties to impose a food and beverage tax (commonly referred to as the meals tax) at a rate of up to six percent. Under current law, counties are limited to a four percent rate. The bill removes the requirement that a county hold a referendum before imposing a meals tax. However, if a county held a meals tax referendum that failed within the past two years, it would be prohibited from imposing a tax by ordinance until July 1, 2022.The bill authorizes all counties to impose a transient occupancy tax at a rate of up to five percent; however, if a county currently imposes the tax at a higher rate, it may continue to impose the tax at that rate. Under current law, counties generally are limited to a maximum rate of two percent, although certain counties may impose the tax at higher rates.The bill directs the Division of Legislative Services to convene a work group to develop recommendations as to any additional legislative changes that may be needed to effectuate the provisions of the bill. The bill also directs the Division to study the different legal authorities and requirements that apply to cities and counties that are not related to taxation. The bill directs the Department of Taxation to convene a workgroup to study modernizing the cigarette tax stamping process and unifying it so that it would be administered only at the state level. The bill has a delayed effective date of July 1, 2021, and incorporates SB484, SB921, SB682, and SB799.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Acts of Assembly Chapter text (CHAP1263) (committee substitute) — source
  2. Bill text as passed Senate and House (SB588ER) (committee substitute) — source
  3. Engrossed by House - committee substitute SB588H1 (committee substitute) — source
  4. Reenrolled bill text (SB588ER2) (committee substitute) — source
  5. SB588S2 (committee substitute) — source
  6. SB588S3 (committee substitute) — source

Votes

  • Subcommittee recommends reporting with substitute (6-Y 4-N) — 64 (pass) · lower
  • Reported from Finance and Appropriations with substitute (14-Y 2-N) — 142 (pass) · upper
  • Engrossment reconsidered by Senate (38-Y 0-N) — 380 (pass) · upper
  • VOTE: Adoption (57-Y 38-N 1-A) — 5638 (pass) · lower
  • Passed Senate (24-Y 15-N) — 2415 (pass) · upper
  • Reported from Finance with substitute (13-Y 9-N) — 139 (pass) · lower
  • Constitutional reading dispensed (40-Y 0-N) — 400 (pass) · upper
  • VOTE: (56-Y 35-N 1-A) — 5535 (pass) · lower
  • Conference report rejected by Senate (0-Y 39-N) — 039 (fail) · upper
  • VOTE: Passage (58-Y 40-N 1-A) — 5740 (pass) · lower
  • Senate acceded to request for second conference committee (26-Y 12-N) — 2612 (pass) · upper
  • Senate acceded to request (31-Y 9-N) — 319 (pass) · upper
  • Conference report agreed to by Senate (26-Y 12-N) — 2612 (pass) · upper
  • Constitutional reading dispensed (39-Y 0-N) — 390 (pass) · upper
  • House substitute rejected by Senate (0-Y 40-N) — 040 (fail) · upper
  • Reported from Local Government (11-Y 0-N 1-A) — 110 (pass) · upper
  • Senate concurred in Governor's recommendation (27-Y 12-N 1-A) — 2712 (pass) · upper

Sponsors

  • Emmett W. Hanger, Jr. — primary (person)
  • Barbara A. Favola — cosponsor (person)
  • Lynwood W. Lewis, Jr. — cosponsor (person)
  • Mamie E. Locke — cosponsor (person)
  • T. Montgomery "Monty" Mason — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2020-01-07 Prefiled and ordered printed; offered 01/08/20 20101393D introduction
  • 2020-01-07 Referred to Committee on Local Government referral-committee
  • 2020-01-12 Impact statement from TAX (SB588)
  • 2020-01-13 Reported from Local Government (11-Y 0-N 1-A) committee-passage
  • 2020-01-13 Rereferred to Finance and Appropriations referral-committee
  • 2020-02-04 Fiscal impact review from JLARC (SB588)
  • 2020-02-05 Reported from Finance and Appropriations with substitute (14-Y 2-N) committee-passage
  • 2020-02-05 Incorporates SB484 (Favola)
  • 2020-02-05 Incorporates SB682 (Mason)
  • 2020-02-05 Incorporates SB799 (Lewis)
  • 2020-02-05 Incorporates SB921 (Locke)
  • 2020-02-05 Committee substitute printed 20106708D-S1 substitution
  • 2020-02-06 Constitutional reading dispensed (40-Y 0-N)
  • 2020-02-07 Read second time reading-2
  • 2020-02-07 Reading of substitute waived
  • 2020-02-07 Committee substitute agreed to 20106708D-S1
  • 2020-02-07 Engrossed by Senate - committee substitute SB588S1
  • 2020-02-10 Passed by temporarily
  • 2020-02-10 Engrossment reconsidered by Senate (38-Y 0-N)
  • 2020-02-10 Reading of amendment waived
  • 2020-02-10 Amendment by Senator Norment agreed to amendment-passage
  • 2020-02-10 Engrossed by Senate - committee substitute with amendment SB588ES1
  • 2020-02-10 Constitutional reading dispensed (39-Y 0-N)
  • 2020-02-10 Passed Senate (24-Y 15-N) passage
  • 2020-02-10 Printed as engrossed 20106708D-ES1
  • 2020-02-13 Placed on Calendar
  • 2020-02-13 Read first time reading-1
  • 2020-02-13 Referred to Committee on Finance referral-committee
  • 2020-02-13 Assigned Finance sub: Subcommittee #2 referral-committee
  • 2020-02-14 Impact statement from TAX (SB588ES1)
  • 2020-02-17 House committee, floor amendments and substitutes offered
  • 2020-02-17 Subcommittee recommends reporting with substitute (6-Y 4-N)
  • 2020-02-19 Committee substitute printed 20108310D-H1 substitution
  • 2020-02-19 Reported from Finance with substitute (13-Y 9-N) committee-passage
  • 2020-02-21 Read second time reading-2
  • 2020-02-24 Read third time reading-3
  • 2020-02-24 Committee substitute agreed to 20108310D-H1
  • 2020-02-24 Engrossed by House - committee substitute SB588H1
  • 2020-02-24 Passed House with substitute (58-Y 40-N 1-A) passage
  • 2020-02-24 VOTE: Passage (58-Y 40-N 1-A)
  • 2020-02-26 House substitute rejected by Senate (0-Y 40-N)
  • 2020-02-27 House insisted on substitute
  • 2020-02-27 House requested conference committee
  • 2020-03-02 Senate acceded to request (31-Y 9-N)
  • 2020-03-02 Conferees appointed by Senate
  • 2020-03-03 Conferees appointed by House
  • 2020-03-07 Amended by conference committee
  • 2020-03-07 First Conference substitute printed 20109878D-S2
  • 2020-03-07 Conference report rejected by Senate (0-Y 39-N)
  • 2020-03-07 House requested second conference committee
  • 2020-03-07 Senate acceded to request for second conference committee (26-Y 12-N)
  • 2020-03-07 Second conferees appointed by House
  • 2020-03-07 Second Conference substitute printed 20109967D-S3
  • 2020-03-08 Second conferees appointed by Senate
  • 2020-03-08 Conference report agreed to by House (57-Y 38-N 1-A)
  • 2020-03-08 VOTE: Adoption (57-Y 38-N 1-A)
  • 2020-03-08 Conference report agreed to by Senate (26-Y 12-N)
  • 2020-03-18 Enrolled
  • 2020-03-18 Signed by President
  • 2020-03-19 Signed by Speaker
  • 2020-03-20 Enrolled Bill Communicated to Governor on March 20, 2020
  • 2020-03-20 Governor's Action Deadline 11:59 p.m., April 11, 2020
  • 2020-03-24 Impact statement from TAX (SB588ER)
  • 2020-04-11 Governor's recommendation received by Senate
  • 2020-04-22 Senate concurred in Governor's recommendation (27-Y 12-N 1-A)
  • 2020-04-22 House concurred in Governor's recommendation (56-Y 35-N 1-A)
  • 2020-04-22 VOTE: (56-Y 35-N 1-A)
  • 2020-04-22 Governor's recommendation adopted
  • 2020-04-22 Reenrolled
  • 2020-04-22 Reenrolled bill text (SB588ER2)
  • 2020-04-22 Signed by President as reenrolled
  • 2020-04-22 Signed by Speaker as reenrolled
  • 2020-04-22 Enacted, Chapter 1263 (effective - see bill) became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/183d460c-011c-42df-b453-b04bc78b72ca. Confidence: reported (aggregated from official Virginia legislature records).