SB 1402: Transient occupancy tax; administration.

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 HB 2383.

Sponsors

Sponsors by party (alphabetical): Democratic 1

“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. March 24, 2025Acts of Assembly Chapter text (CHAP0473)
2. March 24, 2025Approved by Governor-Chapter 473 (Effective 07/01/25)
3. March 3, 2025Governor's Action Deadline 11:59 p.m., March 24, 2025
4. March 3, 2025Enrolled Bill Communicated to Governor on March 3, 2025
5. February 22, 2025Signed by President
6. February 20, 2025Impact statement from TAX (SB1402)
7. February 19, 2025Signed by Speaker
8. February 19, 2025Bill text as passed Senate and House (SB1402ER)
9. February 19, 2025Enrolled
10. February 17, 2025Passed House (87-Y 7-N)
11. February 17, 2025Read third time
12. February 14, 2025Read second time

Showing 12 most recent of 26 actions. Full history