Sales tax; Historic Triangle regional tax, dedication of funds.
Do you support it?
Want to know if it passes?
We'll email you when SB 438 moves — a committee vote, a floor vote, or a signature. Nothing else.
Free forever · unsubscribe in one click.
Your answer was recorded either way.
Which district are you in?
Your ZIP is all we need to match you to your own representatives — so we can tell you how they voted on SB 438.
You're tracking SB 438
We'll email you the moment it moves.
SB 438 — Sales tax; Historic Triangle regional tax, dedication of funds.
Last action — Approved by Governor-Chapter 652 (effective 7/1/22)
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
✓In Committee
-
✓Passed Senate
-
✓Passed House of Delegates
-
✓To Executive
-
6Enacted
This bill has been enacted into law. Introduced January 11, 2022. Enacted.
Signed by Governor Glenn Youngkin (Republican) on April 11, 2022.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
-
Enacted
Current position in the legislative process.
-
2 sponsors
1 primary, 1 co-sponsors signed on.
-
Cleared a recorded vote
Passed 6 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Sales tax; Historic Triangle regional tax; dedication of funds. Requires the City of Williamsburg, James City County, and York County to appropriate annual amounts to entities promoting tourism and recreation in the Historic Triangle. Under current law, such localities receive state funds from the imposition of an extra one percent sales tax in the Historic Triangle. The bill establishes the Williamsburg Tourism Council (the Council) as an advisory board in the legislative branch of state government and replaces the Chief Executive Officer of the Virginia Tourism Alliance on the Council with the Chair of the Greater Williamsburg Chamber of Commerce.
Bill Text
What changed in the latest version
339 added · 325 removedPlain-language change summary
The amendment defines "Historic Triangle" specifically as all of the City of Williamsburg and the Counties of James City and York. It removes the reference to the "Historic Triangle Recreational Facilities Authority," which was previously described as a government entity responsible for developing and managing recreational facilities in the area. This change clarifies the terminology used in the legislation, focusing solely on the cities and counties involved, and may impact how the collected sales tax is directed for local use.
SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY ––-- 2022 SESSION CHAPTER E652 An Act to amend and reenact §§ 58.1-603.2, 58.1-638, and 58.1-3823 of the Code of Virginia, relating to sales tax;
R O [S 438] Approved LApril L11, 2022 Be it enacted by the General Assembly of Virginia:
That §§ 58.1-603.2, 58.1-638, and 58.1-3823 of the Code of Virginia are amended and reenacteEreenacted as follows:
D§ use58.1-603.2. tax in certain counties and cities of historic significance;
Historic(For Trianglecontingent Marketingexpiration Fund.ddate, A.see Acts 2018, c.
850) Additional state sales and use tax in certain counties and cities of historic significance;
Historic Triangle Marketing Fund.
A.
"Historic Triangle Recreational Facilities Authority" means a regional government entity created by the City of Williamsburg and the Counties of James City and York for the purpose of developing andandd by managing recreational facilities for the benefit of such localities' residents and visitors.
In addition to the sales tax imposed pursuant to §§ 58.1-603 and 58.1-603.1, there is herBbyhereby levied and imposed in the Historic Triangle a retail sales tax at the rate of one percent.
Such tax sh3llshall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1.
Such tax shall be added to the rate of the state sales tax iEposedimposed pursuant to §§ 58.1-603 and 58.1-603.1 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto.
Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1.
pursuant1. to subsection E F and used for the purposes set forth therein;
andiangleFifty percent of the revenues shall be deposited into the Historic Triangle Marketing Fund created 2.pursuant to subsection E F and used for the purposes set forth therein;
and 2.
locality'sE. funding dedicated to regional tourism promotion and product development.
In1. meeting thesuch requirements of this subsection, each locality shall annually allocate the following minimum amounts, to be distributed as provided in subdivision 2:
The revenues received by a locality pursuant to subsection D shall not be used to reduce such locality's funding dedicated to regional tourism promotion and product development.
In meeting the requirements of this subsection, each locality shall annually allocate the following minimum amounts, to be distributed as provided in subdivision 2:
As determined by agreement among the City of Williamsburg and the Counties of James City and York, the amounts allocated under subdivision 1 shall be appropriated so that each of the recipients idea.identified in this subdivision receive the following minimum amounts:
a.
and of 6 c.
There is hereby created in the state treasury a special nonreverting fund to be known as the of 6 Historic Triangle Marketing Fund, referred to in this section as "the Fund," to be managed and administered by the Williamsburg Tourism Council of the Greater Williamsburg Chamber and Tourism Alliance.
The distribution of the localities' share of 6 of such net revenue shall be computed with respect to the net revenue received into the state treasury during each month, and such distribution shall be made as soon as practicable after the close oEof each such month.
The net revenue so distributable among the counties and cities shall be apportioned and N distributed upon the basis of the latest yearly estimate of the population of cities and countiRscounties ages five of 6 to 19, provided by the Weldon Cooper Center for Public Service of the University of Virginia.
Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons who are domiciled in orphanages or charitable institutions or who are dependents living on any federal military or naval reservation or other federal property within the school division in which the institutions or federal military or naval reservation or other federal property is located.
Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for members of the military services who are under 20 yearEyears of age within the school division in which the parents or guardians of such persons legally reside.
Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for individuals receiving services in state hospitals, state training centers, or mental health facilities, persons who are confined in state or federal correctional institutions, or persons who attend the Virginia School for the Deaf and the Blind within the school division in which the parents or guardians of such persons legally reside.
To such estimate, the Department of Education shall add the population of studeStsstudents with disabilities, ages two through four and 20 through 21, as provided to the Department of Educati4nEducation by school divisions.
The revenue so apportionable and distributable is hereby appropriated to the 8everalseveral counties and cities for maintenance, operation, capital outlays, debt and interest payments, orRotheror other expenses incurred in the operation of the public schools, which shall be considered as funds raised from local resources.
In any county, however, wherein is situated any incorporated town constituting a school division, the county treasurer shall pay into the town treasury for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, the proper proportionate amount received by him in the ratio that the school population of such town bears to theperthe school population of the entire county.
Beginning July 1, 2000, of the remaining sales and use tax revenue, the revenue generated by a two percent sales and use tax, up to an annual amount of $13 million, collected from the sales of hunting equipment, auxiliary hunting equipment, fishing equipment, auxiliary fishing equipment, wildlife-watching equipment, and auxiliary wildlife-watching equipment in Virginia, as estimated by the most recent U.S.
At any time that the balance in the Capital Improvement Fund, established under § 29.1-101.01, is equal to or in excess of $35 million, any portion of sales and use tax revenues that would have been transferred to the Game Protection Fund, established under § 29.1-101, in excess of the net operating expenses of the Board, after deduction of other amounts which accrue to the Board and are set aside for the Game Protection Fund, shall remain in the general fund until such time as the balance in the Capital Improvement Fund is less than $35 million.
The transfers to the Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund under this subdivision shall be for one-half of the net revenue generated (and collected in the succeeding month) from such one-half percent increase for the2.the month of August 2004 and for each month thereafter.
Beginning2. July 1, 2013, of the remaining sales and use tax revenue, an amount equal to the revenue generated by a 0.125 percent sales and use tax shall be distributed to the Public Education of 6 Standards of Quality/Local Real Estate Property Tax Relief Fund established under § 58.1-638.1, and be used for the state's share of Standards of Quality basic aid payments.
Beginning July 1, 2013, of the remaining sales and use tax revenue, an amount equal to the revenue generated by a 0.125 percent sales and use tax shall be distributed to the Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established under § 58.1-638.1, and be used for the state's share of Standards of Quality basic aid payments.
(Contingent expiration date) Beginning July 1, 2020, of the remaining sales and use tax revenue, of 6 an amount equal to 20 percent of the revenue generated by a one-half percent sales and use tax, such as that paid to the Commonwealth Transportation Fund as provided in subsection A, shall be paid to the Commonwealth Transportation Fund established pursuant to § 33.2-1524.
The additional revenue generated by increases in the state sales and use tax from Planning District 23 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-2600.
The revenues collected from the additional tax shall of 6 be designated and spent for expanding the Richmond Centre, a convention and exhibition facility in the City of Richmond.
Show all 56 changed lines (16 more)
E 3.
The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same indivRdualindividual or group of individuals for 30 or more days.
The revenues collected from the additional tax shall be designated and spent for the development and improvement of the Virginia Performing Arts Foundation's facilities in Richmond, for promoting the use of the Richmond Centre and for promoting tourism, travel or business that generates tourism and travel in the Richmond metropolitan area.
L B.
Any county with the county manager plan of government may impose an additional transient occupancy tax not to exceed two percent of the total price paid by the customer for the use or Lof 6 possession of any room or space occupied in a retail sale, provided that the county's governingEbodygoverning body approves the construction of a county conference center.
additionalC. transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night.
(For expiration date, see Acts 2018, c.
850) The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an amount not to exceed $2 per room per night.
Of the revenues generated by the tax authorized Syby this subsection, one-half of the revenues generated from each night of occupancy of an overnight gue4tguest room shall be deposited into the Historic Triangle Marketing Fund, created pursuant to subdivision E81E 1 subsection F of § 58.1-603.2, and one-half of the revenues shall be retained by the locality inRwhichin which the tax is imposed.
The Counties of James City and York may impose an additional transient occupancy tax for the use or possession of any overnight guest room in an designatedamount andnot expendedto solelyexceed for$2 advertisingper theroom Historicper Trianglenight. area, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber and Tourism Alliance of Commerce.
The revenues collected from the additional tax shall be designated and expended solely for advertising the Historic Triangle area, which includes all of the City of Williamsburg and the Counties of James City and York, as an overnight tourism destination by the members of the Williamsburg Area Destination Marketing Committee of the Greater Williamsburg Chamber and Tourism Alliance of Commerce.
The governing bodies of the City of Williamsburg, the County of James City, and the County of York shall each designate one of their members to serve as members of the Williamsburg apiece.Area Destination Marketing Committee.
These three members of the Committee shall have two votes apiece.
and one member of the Committee shall be the President and Chief Executive Officer of the Virginia Tourism Authority who shall serve ex officio.
If at any time a person who has been selected to the Committee by other than a local governing body becomes or is (a) a member of the local governing body of the City of Williamsburg, the County of James City, or the County of York, or (b) an employee of one of such local governments, the person shall be ineligible to serve as a member of the Committee while a member of the local governing body of 6 or an employee of one of such local governments.
of 6 For purposes of this subsection, "advertising the Historic Triangle area" as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.
Show all 56 changed rows (16 more)
View plain text versions (4)
- CHAP0652 View text Current pdf April 11, 2022
- SB438ER View text pdf March 07, 2022
- Engrossed Printed as engrossed 22103724D-E pdf January 28, 2022
- Prefiled Prefiled and ordered printed; offered 01/12/22 22103724D pdf January 11, 2022
Action History
-
Approved by Governor-Chapter 652 (effective 7/1/22)
-
Governor's Action Deadline 11:59 p.m., April 11, 2022
-
Enrolled Bill Communicated to Governor on March 22, 2022
-
Signed by Speaker
-
Signed by President
-
Impact statement from TAX (SB438ER)
-
Enrolled
-
VOTE: Passage (80-Y 16-N)
-
Passed House (80-Y 16-N)
-
Read third time
-
Read second time
-
Reported from Finance (18-Y 4-N)
-
Subcommittee recommends reporting (7-Y 1-N)
-
Referred to Committee on Finance
-
Read first time
-
Placed on Calendar
-
Impact statement from TAX (SB438E)
-
Read third time and passed Senate (39-Y 1-N)
-
Printed as engrossed 22103724D-E
-
Engrossed by Senate as amended SB438E
-
Committee amendment agreed to
-
Reading of amendment waived
-
Read second time
-
Constitutional reading dispensed (39-Y 0-N)
-
Reported from Finance and Appropriations with amendment (15-Y 0-N)
-
Senate committee, floor amendments and substitutes offered
-
Impact statement from TAX (SB438)
-
Referred to Committee on Finance and Appropriations
-
Prefiled and ordered printed; offered 01/12/22 22103724D
Sponsors
- T. Montgomery "Monty" Mason · Cosponsor
- Norment, Thomas K., Jr. · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 146 not signed on · 16 voted No
Sponsors (1)
Co-sponsors (1)
Not signed on (146)
146 members have not signed on to this bill.
Show all 146 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 80 | 15 | 0 | 4 |
| Total | 80 | 15 | 0 | 4 |
| % of votes cast | 81% | 15% | 0% | 4% |
How each member voted (99)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 18 | 4 | 0 | 0 |
| Total | 18 | 4 | 0 | 0 |
| % of votes cast | 82% | 18% | 0% | 0% |
How each member voted (22)
| Member | Party | Vote |
|---|---|---|
| Bill Wiley | — | Yea |
| Byron, Kathy J. | — | Yea |
| Campbell, Ronnie R. | — | Yea |
| Chris S. Runion | — | Yea |
| Don Scott | — | Yea |
| Elizabeth B. Bennett-Parker | — | Yea |
| Fowler, Hyland F."Buddy," Jr. | — | Yea |
| Freitas, Nicholas J. | — | Nay |
| Hudson, Sally L. | — | Yea |
| Joseph P. McNamara | — | Nay |
| Keam, Mark L. | — | Yea |
| Marcus B. Simon | — | Yea |
| Mundon King, Candi | — | Yea |
| Murphy, Kathleen | — | Yea |
| Orrock, Robert D., Sr. | — | Nay |
| R. Lee Ware | — | Yea |
| Richard C. "Rip" Sullivan, Jr. | — | Yea |
| Robinson, Roxann L. | — | Nay |
| Rodney T. Willett | — | Yea |
| Tara A. Durant | — | Yea |
| Vivian E. Watts | — | Yea |
| Wendell S. Walker | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 1 | 0 | 1 |
| Total | 7 | 1 | 0 | 1 |
| % of votes cast | 78% | 11% | 0% | 11% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Bill Wiley | — | Yea |
| Campbell, Ronnie R. | — | Yea |
| Chris S. Runion | — | Yea |
| Elizabeth B. Bennett-Parker | — | Yea |
| Fowler, Hyland F."Buddy," Jr. | — | Yea |
| Keam, Mark L. | — | Yea |
| Orrock, Robert D., Sr. | — | Nay |
| Robinson, Roxann L. | — | Not Voting |
| Rodney T. Willett | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 1 | 0 | 0 |
| Total | 39 | 1 | 0 | 0 |
| % of votes cast | 98% | 3% | 0% | 0% |
How each member voted (40)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 0 | 0 | 1 |
| Total | 39 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 3% |
How each member voted (40)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 15 | 0 | 0 | 0 |
| Total | 15 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (15)
| Member | Party | Vote |
|---|---|---|
| McClellan, Jennifer L. | — | Yea |
| Barker, George L. | — | Yea |
| David W. Marsden | — | Yea |
| Ebbin, Adam P. | — | Yea |
| Edwards, John S. | — | Yea |
| Hanger, Emmett W., Jr. | — | Yea |
| L. Louise Lucas | — | Yea |
| Mamie E. Locke | — | Yea |
| Newman, Stephen D. | — | Yea |
| Norment, Thomas K., Jr. | — | Yea |
| Petersen, J. Chapman | — | Yea |
| R. Creigh Deeds | — | Yea |
| Ruff, Frank M., Jr. | — | Yea |
| Saslaw, Richard L. | — | Yea |
| Vogel, Jill Holtzman | — | Yea |
Subjects
Frequently asked questions
- What does SB 438 do?
- Sales tax; Historic Triangle regional tax; dedication of funds. Requires the City of Williamsburg, James City County, and York County to appropriate annual amounts to entities promoting tourism and recreation in the Historic Triangle. Under current law, such localities receive state funds from the imposition of an extra one percent sales tax in the Historic Triangle. The bill establishes the Williamsburg Tourism Council (the Council) as an advisory board in the legislative branch of state government and replaces the Chief Executive Officer of the Virginia Tourism Alliance on the Council with the Chair of the Greater Williamsburg Chamber of Commerce.
- Who sponsors SB 438?
- SB 438 is sponsored by Mason, T. Montgomery "Monty" and Norment, Thomas K., Jr..
- What is the current status of SB 438?
- This bill has been enacted into law. Introduced January 11, 2022. Enacted.
- Where can I track SB 438?
- Track SB 438 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on SB 438
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of SB 438
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →