Fabio
89 lines
6.4 KiB
Markdown
89 lines
6.4 KiB
Markdown
---
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type: "Bill"
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title: "Transient occupancy tax; administration."
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description: "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 HB 2383."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2025"
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identifier: "SB 1402"
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citation: "Virginia SB 1402 (2025)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Scott A. Surovell"]
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version_count: 3
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action_count: 26
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vote_count: 5
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first_action: "2025-01-14"
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last_action: "2025-03-24"
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source: "openstates"
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source_identifier: "ocd-bill/308ca97e-b161-4773-8b61-7b7b68da532e"
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source_url: "https://lis.virginia.gov/bill-details/20251/SB1402"
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source_hash: "cd3a0b91d34a27d53861beb77cfdea3c407038c22c464136e8955998db70204f"
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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 1402 (2025) — Transient occupancy tax; administration.
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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 HB 2383.
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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. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1020287.PDF)
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2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1076827.PDF)
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3. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1055765.PDF)
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## Votes
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- Constitutional reading dispensed (on 1st reading) (36-Y 0-N) — **36–0** (pass) · upper
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- Reported from Finance and Appropriations (12-Y 0-N 2-A) — **12–0** (pass) · upper
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- Passed House (87-Y 7-N) — **87–7** (pass) · lower
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- Read third time and passed Senate (36-Y 2-N) — **36–2** (pass) · upper
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- Reported from Finance (20-Y 2-N) — **20–2** (pass) · lower
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## Sponsors
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- Scott A. Surovell — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-14** Presented and ordered printed 25104136D `introduction`
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- **2025-01-14** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2025-01-16** Impact statement from TAX (SB1402)
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- **2025-01-23** Reported from Finance and Appropriations (12-Y 0-N 2-A) `committee-passage`
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- **2025-01-27** Rules suspended
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- **2025-01-27** Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
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- **2025-01-27** Passed by for the day
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- **2025-01-28** Read second time `reading-2`
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- **2025-01-28** Engrossed by Senate
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- **2025-01-29** Read third time and passed Senate (36-Y 2-N) `passage, reading-3`
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- **2025-02-05** Placed on Calendar
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- **2025-02-05** Read first time `reading-1`
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- **2025-02-05** Referred to Committee on Finance `referral-committee`
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- **2025-02-12** Reported from Finance (20-Y 2-N) `committee-passage`
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- **2025-02-14** Read second time `reading-2`
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- **2025-02-17** Read third time `reading-3`
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- **2025-02-17** Passed House (87-Y 7-N) `passage`
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- **2025-02-19** Enrolled `enrolled`
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- **2025-02-19** Bill text as passed Senate and House (SB1402ER) `passage`
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- **2025-02-19** Signed by Speaker `passage`
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- **2025-02-20** Impact statement from TAX (SB1402)
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- **2025-02-22** Signed by President `passage`
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- **2025-03-03** Enrolled Bill Communicated to Governor on March 3, 2025 `enrolled`
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- **2025-03-03** Governor's Action Deadline 11:59 p.m., March 24, 2025 `executive-receipt`
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- **2025-03-24** Approved by Governor-Chapter 473 (Effective 07/01/25) `executive-signature`
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- **2025-03-24** Acts of Assembly Chapter text (CHAP0473)
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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/308ca97e-b161-4773-8b61-7b7b68da532e`. Confidence: reported (aggregated from official Virginia legislature records).
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