Virginia 2022 Regular Session

Virginia Senate Bill SB438

Introduced
1/11/22  
Refer
1/11/22  
Report Pass
1/26/22  
Engrossed
1/28/22  
Refer
2/22/22  
Report Pass
2/28/22  
Enrolled
3/7/22  
Chaptered
4/11/22  

Caption

Sales tax; Historic Triangle regional tax, dedication of funds.

Impact

The bill mandates that the revenue generated from this tax be divided equally; 50% will be allocated to the Historic Triangle Marketing Fund, created to promote tourism in the area, and the remaining 50% will be distributed to the localities where the taxes were collected. It is emphasized that these funds must not be used to reduce existing appropriations for tourism promotion by the localities, thus safeguarding the ongoing financial commitments to regional development. This measure aims to invigorate local economies by supporting tourism-related initiatives and enhancing local attractions.

Summary

Senate Bill 438, titled 'Sales tax; Historic Triangle regional tax, dedication of funds,' is designed to amend various sections of the Virginia Code to impose an additional one percent retail sales and use tax in the Historic Triangle, specifically within the City of Williamsburg and the Counties of James City and York. This tax will not apply to food purchased for human consumption and essential personal hygiene products. The primary intent of the bill is to generate revenue to promote tourism and support recreational facilities in the region, creating a dedicated funding stream aimed at enhancing marketing efforts for the Historic Triangle, which is a renowned historical area.

Sentiment

The sentiment around SB 438 is largely positive among stakeholders in the tourism sector, who view the additional funding as a vital resource for boosting the region's appeal as a destination. However, there are reservations voiced by some local government officials concerned about the tax burden on residents and potential backlash from constituents. Overall, the response appears to reflect a commitment to regional economic development through strategic funding of tourism marketing efforts.

Contention

Notable points of contention include discussions on the equity and efficacy of imposing an additional tax in an already tourist-heavy area, with critics questioning whether this measure will achieve its intended effects without overburdening local consumers or businesses. Additionally, the governance structure established for managing the Historic Triangle Marketing Fund has raised concerns regarding transparency and the equitable use of the generated funds. These factors have led to a critical debate about the best approaches to manage local resources and promote tourism effectively.

Companion Bills

No companion bills found.

Previously Filed As

VA HB2196

Sales and use tax, local; exemption for essential personal hygiene products and infant formula.

VA SB110

Sales tax; exemption for food purchased for human consumption and essential personal hygiene.

VA HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

VA HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

VA SB380

Sales tax; exemption for food purchased for human consumption, etc., definitions.

VA SB451

Retail Sales and Use Tax; exemption for essential personal hygiene products, etc., effective date.

VA HB90

Sales tax; exemption for food purchased for human consumption & essential personal hygiene products.

VA HB696

Retail Sales and Use Tax; exemption for essential personal hygiene products.

VA HB1755

Sales and use tax on services and digital personal property.

VA HB889

Retail Sales and Use Tax; levies tax on following services: admissions, charges for recreation, etc.

Similar Bills

VA SB1172

RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

VA HB2006

RS and UT; food purchased for human consumption and essential personal hygiene products.

VA HB2196

Sales and use tax, local; exemption for essential personal hygiene products and infant formula.

VA SB850

RS & UT; exemption for food purchased for human consumption, essential personal hygiene products.

VA HB1484

RS & UT; exemption for food purchased for human consumption, essential personal hygiene products.

VA HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

VA SB110

Sales tax; exemption for food purchased for human consumption and essential personal hygiene.

VA HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.