Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
6.8 KiB
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
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| Bill | Transient occupancy tax; administration. | Transient occupancy tax; administration. Provides that an accommodations provider shall not be required to transmit a transient occupancy tax return to a locality if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and annual attestations shall be due thereafter on a date set by the locality. However, such accommodations provider shall be required to transmit returns for the retail sale of any accommodations not facilitated by an accommodations intermediary.The bill also requires that information provided by an accommodations intermediary to a local commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town for transient occupancy tax purposes shall be confidential and shall not be divulged to any other department or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations. This bill is identical to SB 1402. | us/states/va | Virginia General Assembly | 2025 | HB 2383 | Virginia HB 2383 (2025) |
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enacted |
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3 | 26 | 6 | 2025-01-08 | 2025-03-24 | openstates | ocd-bill/3ad41a53-d1ee-4285-8f5f-e3af897e3a25 | https://lis.virginia.gov/bill-details/20251/HB2383 | ea718e59150b78f0515e679e77fad4f7c808a6ea0aa5e44fee95b803c360540e | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Virginia HB 2383 (2025) — Transient occupancy tax; administration.
Transient occupancy tax; administration. Provides that an accommodations provider shall not be required to transmit a transient occupancy tax return to a locality if (i) all retail sales of accommodations owned by the accommodations provider are facilitated by an accommodations intermediary and (ii) the accommodations provider attests to the locality that all such sales were facilitated by an accommodations intermediary. Such attestation shall be effective for 12 months beginning with the month in which the attestation is made, and annual attestations shall be due thereafter on a date set by the locality. However, such accommodations provider shall be required to transmit returns for the retail sale of any accommodations not facilitated by an accommodations intermediary.The bill also requires that information provided by an accommodations intermediary to a local commissioner of the revenue, treasurer, or any other local tax or revenue officer or employee of a county, city, or town for transient occupancy tax purposes shall be confidential and shall not be divulged to any other department or official of the locality or any other political subdivision of the Commonwealth. Such information shall be used by such officials only for the purpose of levying and collecting retail sales and use tax, transient occupancy tax, and any other taxes imposed on the sale of accommodations. This bill is identical to SB 1402.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Constitutional reading dispensed (on 2nd reading) (40-Y 0-N) — 40–0 (pass) · upper
- Subcommittee recommends reporting (7-Y 1-N) — 7–1 (pass) · lower
- Reported from Finance (20-Y 2-N) — 20–2 (pass) · lower
- Passed Senate (39-Y 0-N) — 39–0 (pass) · upper
- Read third time and passed House (94-Y 5-N) — 94–5 (pass) · lower
- Reported from Finance and Appropriations (13-Y 0-N) — 13–0 (pass) · upper
Sponsors
- Candi Mundon King — primary (person)
- Joshua G. Cole — cosponsor (person)
- Marty Martinez — cosponsor (person)
- Nadarius E. Clark — cosponsor (person)
- Patrick A. Hope — cosponsor (person)
- Rozia A. Henson, Jr. — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2025-01-08 Prefiled and ordered printed; Offered 01-08-2025 25104160D
filing, introduction - 2025-01-08 Referred to Committee on Finance
referral-committee - 2025-01-17 Assigned Finance sub: Subcommittee #1
referral-committee - 2025-01-17 Impact statement from TAX (HB2383)
- 2025-01-20 Subcommittee recommends reporting (7-Y 1-N)
- 2025-01-22 Reported from Finance (20-Y 2-N)
committee-passage - 2025-01-24 Read first time
reading-1 - 2025-01-27 Read second time and engrossed
reading-2 - 2025-01-28 Read third time and passed House (94-Y 5-N)
passage, reading-3 - 2025-01-29 Constitutional reading dispensed (on 1st reading)
- 2025-01-29 Referred to Committee on Finance and Appropriations
referral-committee - 2025-02-05 Reported from Finance and Appropriations (13-Y 0-N)
committee-passage - 2025-02-06 Rules suspended
- 2025-02-06 Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
- 2025-02-06 Passed by for the day
- 2025-02-07 Read third time
reading-3 - 2025-02-07 Passed Senate (39-Y 0-N)
passage - 2025-02-10 Enrolled
enrolled - 2025-02-10 Bill text as passed House and Senate (HB2383ER)
passage - 2025-02-10 Signed by Speaker
passage - 2025-02-13 Signed by President
passage - 2025-02-15 Impact statement from TAX (HB2383)
- 2025-02-18 Enrolled Bill communicated to Governor on February 18, 2025
enrolled, executive-receipt - 2025-02-18 Governor's Action Deadline 11:59 p.m., March 24, 2025
executive-receipt - 2025-03-24 Approved by Governor-Chapter 458 (Effective 07/01/25)
executive-signature - 2025-03-24 Acts of Assembly Chapter text (CHAP0458)
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3ad41a53-d1ee-4285-8f5f-e3af897e3a25. Confidence: reported (aggregated from official Virginia legislature records).