Summary as introduced:
Local meals and lodging taxes limitations. Prohibits any city or town from imposing a meals tax or increasing such a tax unless the tax or its rate increase is approved by voter referendum. No city or town may impose a lodging tax at a rate in excess of 2 percent unless used for tourism promotion when the rate is limited to 5 percent. The limitations apply only to those cities and towns that do not have a meals or lodging tax as of January 1, 2003.
01/08/03 Senate: Presented & ordered printed, prefiled 01/08/03 034303536 pdf | impact statement
01/08/03 Senate: Presented & ordered printed, prefiled 01/08/03 034303536
01/08/03 Senate: Referred to Committee on Finance
02/04/03 Senate: Left in Finance
02/18/03 Senate: Letter sent to Jt. Sub. on VA Tax Code