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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 Retail sales and transient occupancy taxes; room rentals. Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals shall be computed on the basis of the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill requires the intermediary to separately state the taxes on the bill or invoice provided to the customer and to collect the taxes based upon the total charges or the total price paid for the use or possession of the room. The bill provides that an estimated amount equivalent to the sales tax revenue attributable to the charge for the service provided by the intermediary shall be dedicated to the Virginia Tourism Authority to administer grants for tourism promotion. us/states/va Virginia General Assembly 2021 SB 1398 Virginia SB 1398 (2021)
bill
enacted
Thomas K. Norment, Jr.
5 41 9 2021-01-13 2021-03-25 openstates ocd-bill/da7b9843-2a1c-4c69-a7e8-2961cb139f55 https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1398 faef84fe963de92d053fa1b169ac15c9da33b6ce2732c844c9d8ac6e86b81aa4 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-va

Virginia SB 1398 (2021) — Retail sales and transient occupancy taxes; room rentals.

Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals shall be computed on the basis of the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill requires the intermediary to separately state the taxes on the bill or invoice provided to the customer and to collect the taxes based upon the total charges or the total price paid for the use or possession of the room. The bill provides that an estimated amount equivalent to the sales tax revenue attributable to the charge for the service provided by the intermediary shall be dedicated to the Virginia Tourism Authority to administer grants for tourism promotion.

Version chain

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

  1. CHAP0383 (committee substitute) — source
  2. Committee substitute printed 21103546D-S1 (committee substitute) — source
  3. Prefiled and ordered printed; offered 01/13/21 21100870D (committee substitute) — source
  4. SB1398ER (committee substitute) — source
  5. SB1398S2 (committee substitute) — source

Votes

  • Continued to Special Session 1 in Finance — 00 (fail) · lower
  • VOTE: Passage (66-Y 34-N) — 6534 (pass) · lower
  • Reported from Finance with amendment(s) (15-Y 7-N) — 157 (pass) · lower
  • Constitutional reading dispensed (38-Y 0-N) — 380 (pass) · upper
  • Passed Senate (34-Y 5-N) — 345 (pass) · upper
  • House amendments agreed to by Senate (31-Y 6-N) — 316 (pass) · upper
  • Constitutional reading dispensed (37-Y 0-N) — 370 (pass) · upper
  • Subcommittee recommends reporting with amendments (8-Y 2-N) — 82 (pass) · lower
  • Reported from Finance and Appropriations with substitute (16-Y 0-N) — 160 (pass) · upper

Sponsors

  • Thomas K. Norment, Jr. — primary (person)
  • Adam P. Ebbin — cosponsor (person)
  • T. Montgomery "Monty" Mason — cosponsor (person)

Timeline

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

  • 2021-01-13 Prefiled and ordered printed; offered 01/13/21 21100870D introduction
  • 2021-01-13 Referred to Committee on Finance and Appropriations referral-committee
  • 2021-02-01 Impact statement from TAX (SB1398)
  • 2021-02-02 Senate committee, floor amendments and substitutes offered
  • 2021-02-02 Reported from Finance and Appropriations with substitute (16-Y 0-N) committee-passage
  • 2021-02-02 Committee substitute printed 21103546D-S1 substitution
  • 2021-02-03 Constitutional reading dispensed (37-Y 0-N)
  • 2021-02-04 Senate committee, floor amendments and substitutes offered
  • 2021-02-04 Floor substitute printed 21104395D-S2 (Norment)
  • 2021-02-04 Read second time reading-2
  • 2021-02-04 Reading of substitute waived
  • 2021-02-04 Committee substitute rejected 21103546D-S1
  • 2021-02-04 Reading of substitute waived
  • 2021-02-04 Substitute by Senator Norment agreed to 21104395D-S2
  • 2021-02-04 Engrossed by Senate - floor substitute SB1398S2
  • 2021-02-04 Constitutional reading dispensed (38-Y 0-N)
  • 2021-02-04 Passed Senate (34-Y 5-N) passage
  • 2021-02-07 Placed on Calendar
  • 2021-02-07 Read first time reading-1
  • 2021-02-07 Referred to Committee on Finance referral-committee
  • 2021-02-08 Continued to Special Session 1 in Finance
  • 2021-02-08 Impact statement from TAX (SB1398S2)
  • 2021-02-09 Assigned Finance sub: Subcommittee #2 referral-committee
  • 2021-02-11 House subcommittee amendments and substitutes offered
  • 2021-02-11 Subcommittee recommends reporting with amendments (8-Y 2-N)
  • 2021-02-15 Reported from Finance with amendment(s) (15-Y 7-N) committee-passage
  • 2021-02-17 Read second time reading-2
  • 2021-02-18 Passed by for the day
  • 2021-02-19 Read third time reading-3
  • 2021-02-19 Committee amendments agreed to
  • 2021-02-19 Engrossed by House as amended
  • 2021-02-19 Passed House with amendments (66-Y 34-N) passage
  • 2021-02-19 VOTE: Passage (66-Y 34-N)
  • 2021-02-19 House amendments agreed to by Senate (31-Y 6-N)
  • 2021-02-24 Enrolled
  • 2021-02-24 Signed by President
  • 2021-02-25 Impact statement from TAX (SB1398ER)
  • 2021-02-25 Signed by Speaker
  • 2021-02-26 Enrolled Bill Communicated to Governor on February 26, 2021
  • 2021-02-26 Governor's Action Deadline 11:59 p.m., March 31, 2021
  • 2021-03-25 Approved by Governor-Chapter 383 (effective - see bill) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/da7b9843-2a1c-4c69-a7e8-2961cb139f55. Confidence: reported (aggregated from official Virginia legislature records).