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Virginia · 2025 Regular Session · Bill

HB 2383: Transient occupancy tax; administration.

Enacted Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 2383 is a bill introduced in the Virginia House on January 8, 2025. According to its official title, it concerns: Transient occupancy tax; administration. Primary sponsor: Candi Mundon King. It lists 5 additional sponsors. Most recent recorded action (March 24, 2025): Acts of Assembly Chapter text (CHAP0458).

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

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 SB 1402.

Sponsors

Sponsors by party (alphabetical): Democratic 5

NameRolePartyChamberDistrict
Candi Mundon KingPrimary sponsorNot applicable (committee)——
Nadarius ClarkCo-sponsorDemocraticHouse84
Josh ColeCo-sponsorDemocraticHouse65
J.R. HensonCo-sponsorDemocraticHouse19
Patrick HopeCo-sponsorDemocraticHouse1
Marty MartinezCo-sponsorDemocraticHouse29

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Acts of Assembly Chapter text (CHAP0458)
  2. Approved by Governor-Chapter 458 (Effective 07/01/25)
  3. Governor's Action Deadline 11:59 p.m., March 24, 2025
  4. Enrolled Bill communicated to Governor on February 18, 2025
  5. Impact statement from TAX (HB2383)
  6. Signed by President
  7. Signed by Speaker
  8. Bill text as passed House and Senate (HB2383ER)
  9. Enrolled
  10. Passed Senate (39-Y 0-N)
  11. Read third time
  12. Passed by for the day

Showing 12 most recent of 26 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source