Fabio
101 lines
7.3 KiB
Markdown
101 lines
7.3 KiB
Markdown
---
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type: "Bill"
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title: "Sales and transient occupancy taxes; accommodations intermediaries, report."
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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."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2022"
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identifier: "SB 651"
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citation: "Virginia SB 651 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Jill Holtzman Vogel"]
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version_count: 5
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action_count: 33
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vote_count: 6
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first_action: "2022-01-18"
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last_action: "2022-04-11"
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source: "openstates"
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source_identifier: "ocd-bill/5065db22-856d-42a9-b1a9-aa2e232dc7e0"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB651"
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source_hash: "7d588a540a7ac20c4c7021f45ee2a37ab443e7274b98139fa5bc8a7ad25cbb30"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia SB 651 (2022) — Sales and transient occupancy taxes; accommodations intermediaries, report.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **CHAP0640** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0640)
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2. **Committee substitute printed 22106132D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB651S1)
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3. **Presented and ordered printed 22103709D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB651)
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4. **SB651ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB651ER)
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5. **SB651ES1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB651ES1)
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## Votes
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- Reported from Finance (21-Y 0-N) — **21–0** (pass) · lower
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- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
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- Constitutional reading dispensed (38-Y 0-N) — **38–0** (pass) · upper
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
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- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **16–0** (pass) · upper
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## Sponsors
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- Jill Holtzman Vogel — primary (person)
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- David W. Marsden — cosponsor (person)
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- R. Creigh Deeds — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-18** Presented and ordered printed 22103709D `introduction`
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- **2022-01-18** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-01-22** Impact statement from TAX (SB651)
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- **2022-02-08** Senate committee, floor amendments and substitutes offered
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- **2022-02-08** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
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- **2022-02-08** Committee substitute printed 22106132D-S1 `substitution`
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- **2022-02-08** Incorporates SB634 (Deeds)
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- **2022-02-09** Constitutional reading dispensed (38-Y 0-N)
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- **2022-02-10** Read second time `reading-2`
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- **2022-02-10** Reading of substitute waived
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- **2022-02-10** Committee substitute agreed to 22106132D-S1
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- **2022-02-10** Reading of amendments waived
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- **2022-02-10** Amendments by Senator Vogel agreed to `amendment-passage`
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- **2022-02-10** Engrossed by Senate - committee substitute with amendments SB651ES1
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- **2022-02-10** Printed as engrossed 22106132D-ES1
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- **2022-02-10** Constitutional reading dispensed (40-Y 0-N)
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- **2022-02-10** Passed Senate (40-Y 0-N) `passage`
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- **2022-02-18** Placed on Calendar
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- **2022-02-18** Read first time `reading-1`
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- **2022-02-18** Referred to Committee on Finance `referral-committee`
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- **2022-02-20** Impact statement from TAX (SB651ES1)
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- **2022-02-23** Reported from Finance (21-Y 0-N) `committee-passage`
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- **2022-02-25** Read second time `reading-2`
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- **2022-02-28** Read third time `reading-3`
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- **2022-02-28** Passed House BLOCK VOTE (99-Y 0-N) `passage`
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- **2022-02-28** VOTE: Block Vote Passage (99-Y 0-N)
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- **2022-03-02** Enrolled
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- **2022-03-02** Signed by Speaker
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- **2022-03-03** Signed by President
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- **2022-03-06** Impact statement from TAX (SB651ER)
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- **2022-03-11** Enrolled Bill Communicated to Governor on March 11, 2022
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- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
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- **2022-04-11** Approved by Governor-Chapter 640 (effective - 10/1/22) `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5065db22-856d-42a9-b1a9-aa2e232dc7e0`. Confidence: reported (aggregated from official Virginia legislature records).
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