SB1402
Transient occupancy tax; administration.
Status:
Enacted
Latest Action:
March 24, 2025
Acts of Assembly Chapter text (CHAP0473)
Chief Patron:
Scott Surovell (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
- 01/14/2025 - Senate: Presented and ordered printed 25104136D
- 01/14/2025 - Senate: Referred to Committee on Finance and Appropriations
- 01/16/2025 - Senate: Impact statement from TAX (SB1402)
- 01/23/2025 - Senate: Reported from Finance and Appropriations (12-Y 0-N 2-A)
- 01/27/2025 - Senate: Rules suspended
- 01/27/2025 - Senate: Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
- 01/27/2025 - Senate: Passed by for the day
- 01/28/2025 - Senate: Read second time
- 01/28/2025 - Senate: Engrossed by Senate
- 01/29/2025 - Senate: Read third time and passed Senate (36-Y 2-N)
- 02/05/2025 - House: Placed on Calendar
- 02/05/2025 - House: Read first time
- 02/05/2025 - House: Referred to Committee on Finance
- 02/06/2025 - House: Placed on Finance Agenda
- 02/12/2025 - House: Placed on Finance Agenda
- 02/12/2025 - House: Reported from Finance (20-Y 2-N)
- 02/14/2025 - House: Read second time
- 02/17/2025 - House: Read third time
- 02/17/2025 - House: Passed House (87-Y 7-N)
- 02/19/2025 - Senate: Enrolled
- 02/19/2025 - Senate: Bill text as passed Senate and House (SB1402ER)
- 02/19/2025 - House: Signed by Speaker
- 02/20/2025 - Senate: Impact statement from TAX (SB1402)
- 02/22/2025 - Senate: Signed by President
- 03/03/2025 - Senate: Enrolled Bill Communicated to Governor on March 3, 2025
- 03/03/2025 - Governor's Action Deadline 11:59 p.m., March 24, 2025
- 03/24/2025 - Approved by Governor-Chapter 473 (Effective 07/01/25)
- 03/24/2025 - Acts of Assembly Chapter text (CHAP0473)
