republic-os/legislation/us/states/va/2022/hb-518.md

---
type: "Bill"
title: "Sales and transient occupancy taxes; accommodations intermediaries."
description: "Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary. The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 518"
citation: "Virginia HB 518 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Christopher T. Head"]
version_count: 4
action_count: 37
vote_count: 8
first_action: "2022-01-11"
last_action: "2022-03-02"
source: "openstates"
source_identifier: "ocd-bill/6a1d7316-c283-4877-b2c2-db7347a5239c"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB518"
source_hash: "f0c2ff5068f3c50b2bfa1b5278e525f7778ec8d57d6113faf85d25fb4df81519"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia HB 518 (2022) — Sales and transient occupancy taxes; accommodations intermediaries.

Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary. The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022.

## Version chain

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

1. **CHAP0007** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0007)
2. **Committee substitute printed 22105919D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB518H1)
3. **HB518ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB518ER)
4. **Prefiled and ordered printed; offered 01/12/22 22103938D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB518)

## Votes

- VOTE: Block Vote Passage #2 (99-Y 0-N) — **98–0** (pass) · lower
- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower
- VOTE: Block Vote Passage (98-Y 0-N) — **97–0** (pass) · lower
- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
- Passed Senate with amendments (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations with amendments (16-Y 0-N) — **16–0** (pass) · upper
- Subcommittee recommends reporting with substitute (7-Y 2-N) — **7–2** (pass) · lower
- VOTE: Adoption (98-Y 0-N) — **97–0** (pass) · lower

## Sponsors

- Christopher T. Head — primary (person)
- Joseph P. McNamara — cosponsor (person)

## Timeline

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

- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22103938D `introduction`
- **2022-01-11** Referred to Committee on Finance `referral-committee`
- **2022-01-23** Impact statement from TAX (HB518)
- **2022-01-27** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2022-01-31** House subcommittee amendments and substitutes offered
- **2022-01-31** Subcommittee recommends reporting with substitute (7-Y 2-N)
- **2022-02-02** House committee, floor amendments and substitutes offered
- **2022-02-02** Committee substitute printed 22105919D-H1 `substitution`
- **2022-02-02** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2022-02-04** Read first time `reading-1`
- **2022-02-07** Read second time `reading-2`
- **2022-02-07** Committee substitute agreed to 22105919D-H1
- **2022-02-07** Engrossed by House - committee substitute HB518H1
- **2022-02-08** Read third time and passed House BLOCK VOTE (98-Y 0-N) `passage, reading-3`
- **2022-02-08** VOTE: Block Vote Passage (98-Y 0-N)
- **2022-02-08** Reconsideration of passage agreed to by House
- **2022-02-08** Passed House BLOCK VOTE (99-Y 0-N) `passage`
- **2022-02-08** VOTE: Block Vote Passage #2 (99-Y 0-N)
- **2022-02-09** Constitutional reading dispensed
- **2022-02-09** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-14** Impact statement from TAX (HB518H1)
- **2022-02-15** Reported from Finance and Appropriations with amendments (16-Y 0-N) `committee-passage`
- **2022-02-16** Constitutional reading dispensed (39-Y 0-N)
- **2022-02-17** Read third time `reading-3`
- **2022-02-17** Read third time `reading-3`
- **2022-02-17** Reading of amendments waived
- **2022-02-17** Committee amendments agreed to
- **2022-02-17** Engrossed by Senate as amended
- **2022-02-17** Passed Senate with amendments (40-Y 0-N) `passage`
- **2022-02-21** Senate amendments agreed to by House (98-Y 0-N)
- **2022-02-21** VOTE: Adoption (98-Y 0-N)
- **2022-02-22** Enrolled
- **2022-02-22** Signed by Speaker
- **2022-02-22** Signed by President
- **2022-02-24** Enrolled Bill communicated to Governor on February 24, 2022
- **2022-02-25** Impact statement from TAX (HB518ER)
- **2022-03-02** Approved by Governor-Chapter 7 (effective 10/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6a1d7316-c283-4877-b2c2-db7347a5239c`. Confidence: reported (aggregated from official Virginia legislature records).