2008 Regular Session


File Code: Taxes - Miscellaneous Prior Year Introduction As: HB 518/07 - W&M Crossfiled with: SENATE BILL 131
Sponsored By:
Delegates Barve, Riley, Gilchrist, and Simmons
Municipal Corporations - Hotel Rental Tax


Authorizing a municipal corporation to impose a tax on charges for sleeping accommodations paid to hotels in the municipal corporation, subject to specified limitations; authorizing a municipal corporation to set the tax rate, not to exceed 2%; authorizing a municipal corporation to provide for the administration and collection of the tax, to provide for additional exemptions from the tax, and to impose penalties for failure to collect, report, or pay the tax; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occuring in the Chambers otherwise Calendar date is used.
House Action
First Reading Ways and Means
Hearing 2/28 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Kumar P. Barve, District 17
Delegate Jim Gilchrist, District 17
Delegate B. Daniel Riley, District 34A
Delegate Luiz R. S. Simmons, District 17

Bill indexed under the following Subjects:

Counties -see also- Chartered Counties; Code Counties
Hotels and Motels
Municipal Corporations -see also- Annap; Balt; Hager; OC
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax

Bill affects the following Statute:

Article - 24 Political Subdivisions - Miscellaneous Provisions
( 9-608 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered