HB2383
Transient occupancy tax; administration.
Status:
Enacted
Latest Action:
March 24, 2025
Acts of Assembly Chapter text (CHAP0458)
Chief Patron:
Candi King (D)
Session:
2025 Regular Session
Summary
As Introduced. 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 ... (More) 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. (Less)-
Bill History
- 01/08/2025 - House: Prefiled and ordered printed; Offered 01-08-2025 25104160D
- 01/08/2025 - House: Referred to Committee on Finance
- 01/17/2025 - House: Assigned Finance sub: Subcommittee #1
- 01/17/2025 - House: Placed on Finance Agenda
- 01/17/2025 - House: Impact statement from TAX (HB2383)
- 01/20/2025 - House: Subcommittee recommends reporting (7-Y 1-N)
- 01/21/2025 - House: Placed on Finance Agenda
- 01/22/2025 - House: Reported from Finance (20-Y 2-N)
- 01/24/2025 - House: Read first time
- 01/27/2025 - House: Read second time and engrossed
- 01/28/2025 - House: Read third time and passed House (94-Y 5-N)
- 01/29/2025 - Senate: Constitutional reading dispensed (on 1st reading)
- 01/29/2025 - Senate: Referred to Committee on Finance and Appropriations
- 02/05/2025 - Senate: Reported from Finance and Appropriations (13-Y 0-N)
- 02/06/2025 - Senate: Rules suspended
- 02/06/2025 - Senate: Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
- 02/06/2025 - Senate: Passed by for the day
- 02/07/2025 - Senate: Read third time
- 02/07/2025 - Senate: Passed Senate (39-Y 0-N)
- 02/10/2025 - House: Enrolled
- 02/10/2025 - House: Bill text as passed House and Senate (HB2383ER)
- 02/10/2025 - House: Signed by Speaker
- 02/13/2025 - Senate: Signed by President
- 02/15/2025 - House: Impact statement from TAX (HB2383)
- 02/18/2025 - House: Enrolled Bill communicated to Governor on February 18, 2025
- 02/18/2025 - Governor's Action Deadline 11:59 p.m., March 24, 2025
- 03/24/2025 - Approved by Governor-Chapter 458 (Effective 07/01/25)
- 03/24/2025 - Acts of Assembly Chapter text (CHAP0458)
