SB 1073 Local meals and lodging taxes limitations.
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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.

Full text:
01/08/03  Senate: Presented & ordered printed, prefiled 01/08/03 034303536  pdf | impact statement

Status:
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