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
Girl Scout Week. Designates the week ofMarch 12, in 2022 and in each succeeding year, as Girl Scout Weekin Virginia.
Rate of tax on gasoline and diesel fuel. Lowers the rate of tax on gasoline and diesel fuel on July 1, 2022, from 26.2 cents per gallon to 21.2 cents per gallon on gasoline and from 27 cents per gallon to 20.2 cents per gallon on diesel fuel, the rates that were in effect before July 1, 2021. The bill provides that the rate of tax on gasoline and diesel fuel will return to 26.2 and 27 cents per gallon, respectively, on July 1, 2023, and will be indexed based on the change in the United States Average Consumer Price Index for both 2021 and 2022; thereafter, the rate will be indexed annually.
Attorney General; instituting or conductingcriminal prosecutions for certain acts of violence. Authorizesthe Attorney General to institute or conduct criminal prosecutionsin cases involving a violation of the criminal laws for certain actsof violence when such prosecution is requested by the sheriff orchief of police investigating the violation. The bill also providesthat prior to instituting or conducting a criminal prosecution forsuch cases, the Attorney General shall give notice to the local attorneyfor the Commonwealth where such violation occurred of his intentto institute or conduct such criminal prosecution.
Firearms; removal from persons posing substantialrisk; penalties. Repeals the procedure by which any attorney for the Commonwealth or law-enforcement officer may apply to a generaldistrict court, circuit court, or juvenile and domestic relationsdistrict court judge or magistrate for an emergency substantial riskorder to prohibit a person who poses a substantial risk of injuryto himself or others from purchasing, possessing, or transportinga firearm. The bill also removes the substantial risk order registryfor the entry of orders issued.
Admission to bail; rebuttable presumptions againstbail. Creates a rebuttable presumption against bail for certaincriminal offenses enumerated in the bill and for persons identifiedas being illegally present in the United States by U.S. Immigrationand Customs Enforcement who are charged with certain offenses. Thebill also requires the court to consider specified factors when determiningwhether the presumption against bail has been rebutted and whetherthere are appropriate conditions of release.
Commending Michael C. Maxey.
Department of Education; policy on sexually explicit content in instructional material. Requires the Department of Education to develop and each local school board to adopt model policies for ensuring parental notification of any instructional material that includes sexually explicit content and include information, guidance, procedures, and standards relating to (i) ensuring parental notification; (ii) directly identifying the specific instructional material and sexually explicit subjects; and (iii) permitting the parent of any student to review instructional material that includes sexually explicit content and provide, as an alternative, nonexplicit instructional material and related academic activities to any student whose parent so requests. The bill provides that the local school board model policies may be more comprehensive than the model policies developed by the Department. The bill requires the Department to develop such model policies no later than July 31, 2022, and requires each local school board to adopt policies consistent with this act no later than January 1, 2023. The bill states that the provisions of the bill shall not be construed as requiring or providing for the censoring of books in public elementary and secondary schools.
Renaming Director of Diversity, Equity, and Inclusion as Director of Diversity, Opportunity, and Inclusion. Renames the Director of Diversity, Equity, and Inclusion to the Director of Diversity, Opportunity, and Inclusion. The Director shall (i) develop a sustainable framework to promote inclusive practices across state government; (ii) implement a measurable, strategic plan to increase opportunities for all Virginians; (iii) facilitate methods to turn feedback and suggestions from state employees, external stakeholders, and community leaders into actionable opportunities; (iv) promote ideas, policies, and practices in coordination with the Secretary of Commerce and Trade to expand entrepreneurship and economic opportunities for disadvantaged Virginians, including Virginians living with disabilities; (v) facilitate bringing Virginians of different faiths together in service to their communities and the Commonwealth; (vi) promote free speech and civil discourse in civic life, including viewpoint diversity in higher education in coordination with the Secretary of Education; (vii) promote ideas, policies, and practices to eliminate disparities in prenatal care and to be an ambassador for unborn children; (viii) coordinate with the Secretary of Education to ensure the history of the United States is taught in Virginia honestly, objectively, and completely and to respond to the rights of parents in educational and curricular decision making; and (ix) perform any other responsibilities as assigned by the Governor. The bill makes similar renaming changes for the Office of Diversity, Equity, and Inclusion and the Diversity, Equity, and Inclusion Officer.
Absentee voting; deadline for returning absenteeballot. Requires that an absentee ballot be received before the closing of the polls on election day in order to be counted. Currently,an absentee ballot that is received after the closing of the pollsbut before noon on the third day after the election is counted ifit is postmarked on or before the date of the election.