Virginia 2022 Regular Session

Virginia Senate Bill SB553

Introduced
1/12/22  

Caption

Sales and transient occupancy taxes; broadens definition of accommodations intermediaries.

Impact

The proposed changes are expected to have a significant effect on state laws regarding sales tax collection in the accommodations sector. By narrowing the criteria under which accommodations intermediaries operate, the bill could lead to greater compliance with tax responsibilities. This could generate additional revenue for local and state governments, which rely heavily on these taxes for funding public services.

Summary

SB553 aims to amend the definition of accommodations intermediaries in the context of sales and transient occupancy taxes. It seeks to broaden the definition to include any person that facilitates the sale of accommodations, adjusting how room charges and accommodations fees are calculated. This adjustment could potentially streamline the tax process for companies operating in the hospitality sector, and ensure that accommodations intermediaries may legally collect taxes for these transactions, ensuring proper revenue generation for the state.

Contention

While SB553 addresses important tax collection issues, there are concerns about the impact it may have on smaller businesses in the hospitality industry. Some opponents argue that the new definitions and requirements could impose higher administrative burdens on smaller accommodations providers. The potential for increased costs related to compliance and tax collection might concern operators who are already struggling to compete with larger industry players.

Companion Bills

No companion bills found.

Similar Bills

VA SB432

Sales tax; clarifies definition of "accommodations," effective dates.

VA SB651

Sales and transient occupancy taxes; accommodations intermediaries, report.

VA HB518

Sales and transient occupancy taxes; accommodations intermediaries.

VA HB274

Sales and transient occupancy taxes; broadens definition of accommodations intermediaries.

VA HB1560

Sales and use tax; accommodations for transients.

VA HB616

Sales tax, local; add'l local tax in City of Newport News for construction or renovation of schools.

VA HB1437

Sales tax; school construction.

VA HB263

Retail Sales and Use Tax; accommodations for transients.