Virginia HB 2158: Retail sales and transient occupancy taxes; tax on room rentals, Destination Marketing Fund created.

Bill Text

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2021 SESSION

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21101408D

HOUSE BILL NO. 2158 

Offered January 13, 2021 

Prefiled January 12, 2021 

A BILL to amend and reenact �� 58.1-602, 58.1-603, as it is currently effective and as it may become effective, 
 58.1-3819, as it shall become effective, 58.1-3819.1, 58.1-3823, as it shall become effective, 58.1-3824, 58.1-3825, 
 58.1-3825.2, 58.1-3825.3, as it shall become effective, 58.1-3826, 58.1-3842, 
 and 58.1-3843 of the Code of Virginia and to amend the Code of Virginia by 
 adding sections numbered 2.2-2320.2 and 58.1-612.2 and by adding in Article 6 
 of Chapter 38 of Title 58.1 a section numbered 58.1-3818.8, relating to retail 
 sales and transient occupancy taxes on room rentals; 
 Destination Marketing Fund created. 
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Patron-- Watts 

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Referred to Committee on Finance 

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Be it enacted by the General Assembly of Virginia:

1. That �� 58.1-602, 58.1-603, as it is 
 currently effective and as it may become effective, 58.1-3819, as it 
 shall become effective, 58.1-3819.1, 58.1-3823, as it shall 
 become effective, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3825.3, as it 
 shall become effective, 58.1-3826, 58.1-3842, and 58.1-3843 of the Code of 
 Virginia are amended and reenacted and that the Code of Virginia is amended by 
 adding sections numbered 2.2-2320.2 and 58.1-612.2 and by adding in Article 6 
 of Chapter 38 of Title 58.1 a section numbered 58.1-3818.8 as follows:

� 2.2-2320.2. Destination 
 Marketing Fund.

A. As used in this 
 section:

"Destination 
 marketing" means marketing intended to attract out-of-state 
 visitors to locations in Virginia and 
 includes expenses for advertising, developing strategies for 
 attracting tourism, promotions, publications, 
 and any other expenses intended to promote awareness of a location in Virginia 
 as a travel destination and increase the number 
 of tourists to such location. 

"Fund" 
 means the Destination Marketing 
 Fund established under this section.

"Local 
 tourism authority" 
 means the Tourism Development Authority established 
 pursuant to Chapter 55 (� 15.2-5500 et seq.) of Title 15.2, the 
 Southside Virginia Tourism Development Authority established pursuant to 
 Chapter 55.1 (� 15.2-5509 et seq.) of Title 15.2, or any tourism 
 financing development authority created pursuant to Chapter 55.2 (� 15.2-5516 
 et seq.) of Title 15.2.

B. 
 There is hereby created in the state treasury a special nonreverting fund to be 
 known as the Destination Marketing 
 Fund. The Fund shall be 
 established on the books of the Comptroller. All funds appropriated for such 
 purpose, all revenues accruing to the Fund pursuant to � 
 58.1-612.2, and any gifts, donations, grants, bequests, and 
 other funds received on its behalf shall be paid into the state trea