Authorizes a transient guest tax for tourism purposes in Richmond

HB 1277 would allow certain cities and counties meeting specific population and valuation thresholds to impose a transient guest tax (commonly called a hotel tax) for tourism funding. The bill specifies over 20 different jurisdiction types that could qualify, based on factors like city size, county classification, and population numbers (e.g., a fourth-class city with 2,800-3,100 residents in a specific county). This tax would be collected from visitors staying in hotels, motels, or short-term rentals within qualifying areas. The bill does not set the tax rate or fund allocation - it only authorizes local governments to implement such taxes if they meet the listed criteria.