Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary. The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022.
Sponsored bills
Service of process; investigator employed byan attorney for the Commonwealth or Indigent Defense Commission. Provides that all investigators employed by an attorney for the Commonwealthor by the Indigent Defense Commission while engaged in the performanceof their official duties shall not be considered a party or otherwiseinterested in the subject matter in controversy and, thus, are authorizedto serve process. The bill eliminates the requirement that the sheriffin the jurisdiction where process is to be served agrees that such investigators may serve process.
Commercial driver's license examinations. Authorizes governmental entities, including comprehensive community colleges in the Virginia Community College System, certified as third party testers to test and train drivers employed by another governmental entity or enrolled in a commercial driver training course offered by a community college. The bill repeals the prohibition on applicants 18 years of age and older retaking skills tests within 15 days. Current law authorizes such reexamination upon payment of a $2 fee.
Food manufacturers operating in historic buildings.Authorizes the Commissioner of the Department of Agricultureand Consumer Services to exempt food manufacturers operating in historicbuildings from certain laws and regulations related to the structureof a building if the food manufacturer is deemed to be producingfood products that are low risk of being adulterated.
Elections; voting systems; reporting absentee results by precinct. Includes in the definition of "voting system" on-demand ballot printing systems and ballot marking devices used to manufacture or mark ballots to be cast by voters on electronic voting and counting machines. The bill also requires general registrars to report to the Department of Elections the number and results of absentee ballots cast by voters assigned to each precinct in the registrar's locality. The Department is directed by the bill to establish standards for ascertaining and reporting such information. This bill incorporates SB 306 and is identical to HB 927.
Department of General Services; conveyance of easement and appurtenances thereto to telecommunications companies. Adds telecommunications companies to the list of entities to which a state department, agency, or institution may grant an easement. This bill is identical to HB 1019.
Nominating a person to be elected to a circuit court judgeship.
Celebrating the life of the Honorable JohnWilliam Warner III.
Commending Harry Wason.
Celebrating the life of the Honorable FloraLonette Davis Crittenden.