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SB 588 - Authorizes Counties to Levy Certain Taxes - Virginia Key Vote

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Title: Authorizes Counties to Levy Certain Taxes

Vote Smart's Synopsis:

Vote to concur with the governor's recommendation and pass a bill that authorizes counties to levy taxes on meals, cigarettes, admissions, hotel rooms, and travel campgrounds.

Highlights:

 

  • Authorizes any county to levy a tax on admissions charged for attendance at any event (Sec. 1).

  • Prohibits this admissions tax from being authorized in any county in which a state sales and use tax is imposed at a rate of at least 1 percent (Sec. 1).

  • Requires any county that imposes a transient occupancy tax at a rate greater than 2 percent, to provide by ordinance that any excess from a rate over 2 percent will be designated and spent solely for such purpose as was authorized under this article before January 1, 2020, or if this is inapplicable, any excess from a rate over 2 percent and no greater than 5 percent will be designated and spent only for tourism and travel (Sec. 1).

  • Authorizes any county, city, or town to levy taxes on the sale or use of cigarettes, pursuant to the following provisions (Sec. 1):

    • If such locality is a city or town that, on January 1, 2020, had in effect a rate not exceeding $0.02 per cigarette sold or a county, then the maximum rate will be $0.02 per cigarette sold; or

    • If such locality is a city or town that, on January 1, 2020, had in effect a rate exceeding two $0.02 per cigarette sold, then the maximum rate will be the rate in effect on January 1, 2020.

  • Authorizes any county to levy a tax on food and beverages sold by a restaurant, not to exceed 6 percent of the amount charged for such food and beverages, without a referendum (Sec. 1).

  • Specifies that grocery and convenience stores selling prepared foods ready for human consumption at a delicatessen counter will be subject to the tax, for that portion of the grocery or convenience store selling such items (Sec. 1).

  • Prohibits any county that held a referendum concerning these taxes before July 1, 2020, that was defeated, from imposing a tax until 6 years after the date of such referendum (Sec. 1).

  • Requires the Division of Legislative Services to convene a work group of stakeholders to identify and make recommendations as to other amendments necessary to the Code of Virginia to effectuate the provisions of this act (Sec. 1).

See How Your Politicians Voted

Title: Authorizes Counties to Levy Certain Taxes

Vote Smart's Synopsis:

Vote to concur with the governor's recommendation and pass a bill that authorizes counties to levy taxes on meals, cigarettes, admissions, hotel rooms, and travel campgrounds.

Highlights:

 

  • Authorizes any county to levy a tax on admissions charged for attendance at any event (Sec. 1).

  • Prohibits this admissions tax from being authorized in any county in which a state sales and use tax is imposed at a rate of at least 1 percent (Sec. 1).

  • Requires any county that imposes a transient occupancy tax at a rate greater than 2 percent, to provide by ordinance that any excess from a rate over 2 percent will be designated and spent solely for such purpose as was authorized under this article before January 1, 2020, or if this is inapplicable, any excess from a rate over 2 percent and no greater than 5 percent will be designated and spent only for tourism and travel (Sec. 1).

  • Authorizes any county, city, or town to levy taxes on the sale or use of cigarettes, pursuant to the following provisions (Sec. 1):

    • If such locality is a city or town that, on January 1, 2020, had in effect a rate not exceeding $0.02 per cigarette sold or a county, then the maximum rate will be $0.02 per cigarette sold; or

    • If such locality is a city or town that, on January 1, 2020, had in effect a rate exceeding two $0.02 per cigarette sold, then the maximum rate will be the rate in effect on January 1, 2020.

  • Authorizes any county to levy a tax on food and beverages sold by a restaurant, not to exceed 6 percent of the amount charged for such food and beverages, without a referendum (Sec. 1).

  • Specifies that grocery and convenience stores selling prepared foods ready for human consumption at a delicatessen counter will be subject to the tax, for that portion of the grocery or convenience store selling such items (Sec. 1).

  • Prohibits any county that held a referendum concerning these taxes before July 1, 2020, that was defeated, from imposing a tax until 6 years after the date of such referendum (Sec. 1).

  • Requires the Division of Legislative Services to convene a work group of stakeholders to identify and make recommendations as to other amendments necessary to the Code of Virginia to effectuate the provisions of this act (Sec. 1).

Title: Authorizes Counties to Levy Certain Taxes

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