Bill Text: VA HB2333 | 2013 | Regular Session | Introduced
Bill Title: Transportation; funding and administration.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-01-23 - Tabled in Finance by voice vote [HB2333 Detail]
Download: Virginia-2013-HB2333-Introduced.html
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13103840D Be it enacted by the General Assembly of Virginia: 1. That §§15.2-4217.2, 15.2-4838.1, 33.1-23.03:2, 33.1-23.03:10, 33.1-23.1, 58.1-300, 33.1-221.1:1.3, 58.1-520, as it is currently effective and as it may become effective, 58.1-604.1, 58.1-608.3, 58.1-611.1, 58.1-614, 58.1-811, 58.1-2217, 58.1-2249, 58.1-2261, 58.1-2289, as it may become effective, 58.1-2701, as it is currently effective and as it may become effective, of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding sections numbered 15.2-4838.01, 58.1-.604.7, and 58.1-2259.1; by adding in Title 58.1 a chapter numbered 8.1, consisting of a section numbered 58.1-818; and by adding in Title 58.1 a chapter numbered 22.2, consisting of sections numbered 58.1-2299.21 through 58.1-2299.27, as follows: §15.2-4217.2. Transportation Fund for planning district commissions authorized. A. A planning district commission may create a transportation fund to be used to fund transportation projects located within the boundaries of the planning district, with such projects to be chosen based upon the criteria set forth in this section. The fund shall be created in the state treasury and shall be a special nonreverting fund to be known as the "Transportation Fund of the [fill in the name] Planning District Commission" ("the Fund"). Such Fund shall be established on the books of the Comptroller. All revenues authorized by the General Assembly shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of transportation projects that improve mobility and safety within the boundaries of the planning district for which the Fund is established. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the director or chief executive of the planning district commission. B. A planning district commission shall be entitled to revenues generated in the localities located within the planning district pursuant to §58.1-604.7 and Chapter 8.1 (§ 58.1-818) of Title 58.1, and such funds shall be distributed to the Fund established by a planning district commission pursuant to this section, but only if the General Assembly, in the regular session immediately following the satisfaction of the requirements set forth in this section, specifically authorizes the imposition of the taxes set forth in §58.1-604.7 and in Chapter 8.1 (§58.1-818) of Title 58.1 in the localities located within the planning district. C. In order to be eligible to receive the revenues set forth in subsection B, a planning district commission, or a transportation planning entity of the planning district commission, shall compile a list, in order of priority, of the top 10 transportation-related projects within the planning district for which the transportation fund may be used. Criteria and methodology similar to that set forth in §33.1-13.03:1 shall be utilized in compiling and prioritizing such list. The list shall be updated at least once every four years for as long as the Fund receives the revenues set forth in subsection B. D. In order to be eligible to receive the revenues set forth in subsection B, the governing bodies of localities located within the planning district that represent at least 60 percent of the population residing within the planning district shall adopt a resolution supporting the funding of the transportation projects determined pursuant to subsection C through the imposition of the sales and use tax set forth in §58.1-604.7 and the recordation tax set forth in Chapter 8.1 (§58.1-818) of Title 58.1. Such resolution shall only be voted upon by the governing body of a locality after the locality holds at least one public hearing concerning the imposition of the taxes within the locality. E. No expenditures from or other use of moneys in a fund created pursuant to this section shall be considered in allocating highway maintenance and construction funds under §33.1-23.1 or apportioning Transportation Trust Fund funds under § 58.1-638, but shall be in addition thereto. §15.2-4838.01. Northern Virginia Transportation Authority Sales and Use Tax Fund established. There is hereby created in the state treasury a special nonreverting fund to be known as the Northern Virginia Transportation Authority Sales and Use Tax Fund, hereafter referred to as "the Fund." The Fund shall be established on the books of the Comptroller. All revenues dedicated to the Fund pursuant to §§58.1-603.1, 58.1-604.01, and 58.1-802.2, and as may be appropriated by the General Assembly shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used by the Authority as provided in this chapter. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the chairman of the Authority or his designee. No expenditures from or other use of moneys in a fund created pursuant to this section shall be considered in allocating highway maintenance and construction funds under § 33.1-23.1 or apportioning Transportation Trust Fund funds under §58.1-638, but shall be in addition thereto. §15.2-4838.1. Use of certain revenues by the Authority. A. 1. All moneys received by the Authority from the taxes and fees imposed pursuant to §§58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-802.2 and the proceeds of bonds issued pursuant to §15.2-4839 shall be used by the Authority solely for transportation purposes benefiting those counties and cities that are imposing the real property tax pursuant to §58.1-3221.3 at a rate of $0.125 per $100 of assessed value. All revenue and proceeds of bonds under this subdivision shall be allocated pursuant to the provisions of subsections B and C. 2. All other moneys received by the Authority and the proceeds of bonds issued pursuant to §15.2-4839 supported by such moneys shall be used by the Authority solely for transportation purposes benefiting those counties and cities that are embraced by the Authority. The transportation projects undertaken pursuant to this subdivision shall be as determined by the Authority and not be constrained by the provisions of subsections B and C. B. Forty percent of the revenues under
subdivision A 1 shall be distributed on a pro rata basis to each locality that is imposing the real
property tax pursuant to §58.1-3221.3 at a rate of $0.125 per $100 of assessed
value, with each such locality's
share being the total of such C. The remaining 60% of the revenues
§33.1-23.1. Allocation of funds among highway systems. A. The Commonwealth Transportation Board shall allocate each year from all funds made available for highway purposes such amount as it deems reasonable and necessary for the maintenance of roads within the interstate system of highways, the primary system of state highways, the secondary system of state highways and for city and town street maintenance payments made pursuant to §33.1-41.1 and payments made to counties which have withdrawn or elect to withdraw from the secondary system of state highways pursuant to § 33.1-23.5:1. B. After funds are set aside for administrative and general
expenses and pursuant to other provisions in this title that provide for the
disposition of funds prior to allocation for highway purposes, and after
allocation is made pursuant to subsection A, 1. Forty percent of the remaining funds exclusive of federal-aid matching funds for the interstate system shall be allocated to the primary system of state highways, including the arterial network, and in addition, an amount shall be allocated to the primary system as interstate matching funds as provided in subsection B of §33.1-23.2. 2. Thirty percent of the remaining funds exclusive of federal-aid matching funds for the interstate system shall be allocated to urban highways for state aid pursuant to §33.1-44. 3. Thirty percent of the remaining funds exclusive of federal-aid matching funds for the interstate system shall be allocated to the secondary system of state highways. C. In addition, the Commonwealth Transportation Board, from funds appropriated for such purpose in the general appropriation act, shall allocate additional funds to the Cities of Newport News, Norfolk, and Portsmouth and the County of Warren in such manner and apportion such funds among such localities as the Board may determine, unless otherwise provided in the general appropriation act. The localities shall use such funds to address highway maintenance and repair needs created by or associated with port operations in those localities. D. Notwithstanding the foregoing provisions of this section, the General Assembly may, through the general appropriations act, permit the Governor to increase the amounts to be allocated to highway maintenance, highway construction, either or both. E. As used in this section: "Bridge reconstruction and rehabilitation" means reconstruction and rehabilitation of those bridges identified by the Department of Transportation as being functionally obsolete or structurally deficient. "High priority projects" means those projects of regional or statewide significance identified by the Board that reduce congestion, increase safety, create jobs, or increase economic development. "Smart roadway technology" means those projects or programs identified by the Board that reduce congestion, improve mobility, improve safety, provide up-to-date travel data, or improve emergency response. §33.1-221.1:1.3. Intercity Passenger Rail Operating and Capital Fund. A. The General Assembly declares it to be in the public interest that developing and continuing intercity passenger rail operations and the development of rail infrastructure, rolling stock, and support facilities to support intercity passenger rail service are important elements of a balanced transportation system in the Commonwealth and further declares it to be in the public interest that the retention, maintenance, improvement, and development of intercity passenger rail-related infrastructure improvements and operations are essential to the Commonwealth's continued economic growth, vitality, and competitiveness in national and world markets. B. There is hereby created in the state treasury a special nonreverting fund to be known as the Intercity Passenger Rail Operating and Capital Fund, which shall be considered a special fund within the Transportation Trust Fund. The Intercity Passenger Rail Operating and Capital Fund shall be established on the books of the Comptroller and shall consist of funds as may be set forth in the appropriation act, revenues generated by subsection B of § 58.1-2249 and designated for the Intercity Passenger Rail Operating and Capital Fund pursuant to §58.1-2289, and by allocation of funds for operations and projects pursuant to this section by the Commonwealth Transportation Board in accordance with §33.1-23.1. Interest earned on moneys in the Intercity Passenger Rail Operating and Capital Fund shall remain in the Intercity Passenger Rail Operating and Capital Fund and be credited to it. Any moneys remaining in the Intercity Passenger Rail Operating and Capital Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Intercity Passenger Rail Operating and Capital Fund. Moneys in the Intercity Passenger Rail Operating and Capital Fund shall be used solely as provided in this section. Expenditures and disbursements from the Intercity Passenger Rail Operating and Capital Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Director of the Virginia Department of Rail and Public Transportation or his designee. C. The Director of the Virginia Department of Rail and Public Transportation or his designee shall administer and expend or commit, subject to the approval of the Commonwealth Transportation Board, the Intercity Passenger Rail Operating and Capital Fund to support the cost of operating intercity passenger rail service; acquiring, leasing, and/or improving railways or railroad equipment, rolling stock, rights-of-way, or facilities; or assisting other appropriate entities to acquire, lease, or improve railways or railroad equipment, rolling stock, rights-of-way, or facilities for intercity passenger rail transportation purposes whenever the Board shall have determined that such acquisition, lease, and/or improvement is for the common good of a region of the Commonwealth or the Commonwealth as a whole. Funds provided in this section may also be used as matching funds for federal grants to support intercity passenger rail projects. D. Capital projects including tracks and facilities constructed and property, equipment, and rolling stock purchased with funds under this section shall be the property of the Commonwealth for the useful life of the project, as determined by the Director of the Department of Rail and Public Transportation, and shall be made available for use by all intercity passenger rail operations and common carriers using the railway system to which they connect under the trackage rights or operating agreements between the parties. Projects undertaken pursuant to this section shall be limited to those of a region of the Commonwealth or the Commonwealth as a whole. Such projects undertaken pursuant to this section shall not require a matching contribution; however, projects proposed with matching funds may receive more favorable consideration. Matching funds may be provided from any source except Commonwealth Transportation Fund revenues. §33.1-23.03:10. Tolls for use of Interstate Highway System components. A. Notwithstanding any contrary provision of this title and in
accordance with all applicable federal and state statutes and requirements, the
Commonwealth Transportation Board may impose and collect tolls from all classes
of vehicles in amounts established by the Board for the use of any component of
the Interstate Highway System within the Commonwealth. However, prior approval
of the General Assembly shall be required prior to the imposition and
collection of any toll for use of B. The toll facilities authorized by this section shall be subject to the provisions of federal law for the purpose of tolling motor vehicles to finance interstate construction and reconstruction, promote efficiency in the use of highways, reduce traffic congestion, improve air quality and for such other purposes as may be permitted by federal law. C. In order to mitigate traffic congestion in the vicinity of the toll facilities, no toll facility shall be operated without high-speed automated toll collection technology designed to allow motorists to travel through the toll facilities without stopping to make payments. Nothing in this subsection shall be construed to prohibit a toll facility from retaining means of non-automated toll collection in some lanes of the facility. The Board shall also consider traffic congestion and mitigation thereof and the impact on local traffic movement as factors in determining the location of the toll facilities authorized pursuant to this section. D. The revenues collected from each toll facility established pursuant to this section shall be deposited into segregated subaccounts in the Transportation Trust Fund and may be allocated by the Commonwealth Transportation Board as the Board deems appropriate to: 1. Pay or finance all or part of the costs of programs or projects, including without limitation the costs of planning, operation, maintenance and improvements incurred in connection with the toll facility provided that such allocations shall be limited to programs and projects that are reasonably related to or benefit the users of the toll facility. The priorities of metropolitan planning organizations, planning district commissions, local governments, and transportation corridors shall be considered by the Board in making project allocations from such revenues deposited into the Transportation Trust Fund. 2. Repay funds from the Toll Facilities Revolving Account or the Transportation Partnership Opportunity Fund. 3. Pay the Board's reasonable costs and expenses incurred in the administration and management of the Toll Facility. §58.1-300. Incomes not subject to local taxation.
§58.1-520. (Contingent expiration) Definitions. As used in this article: "Claimant agency" means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit or district court and the Internal Revenue Service. All state agencies and institutions shall participate in the setoff program. "Debtor" means any individual having a delinquent debt or account with any claimant agency which obligation has not been satisfied by court order, set aside by court order, or discharged in bankruptcy. "Delinquent debt" means any liquidated sum due and owing any claimant agency, or any restitution ordered paid to a clerk of the court pursuant to Title 19.2, including any amount of court costs or fines which have accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made. "Mailing date of notice" means the date of notice appearing thereon. "Refund" means any individual's Virginia state §58.1-520. (Contingent effective date) Definitions. As used in this article: "Claimant agency" means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit or district court and the Internal Revenue Service. All state agencies and institutions shall participate in the setoff program. "Debtor" means any individual having a delinquent debt or account with any claimant agency which obligation has not been satisfied by court order, set aside by court order, or discharged in bankruptcy. "Delinquent debt" means any liquidated sum due and owing any claimant agency, or any restitution ordered paid to a clerk of the court pursuant to Title 19.2, including any amount of court costs or fines which have accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum which is legally collectible and for which a collection effort has been or is being made. "Mailing date of notice" means the date of notice appearing thereon. "Refund" means any individual's (i) Virginia state §58.1-604.1. Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts. In addition to the use tax levied pursuant to §58.1-604 and notwithstanding the provisions of §58.1-611, a use tax is levied upon the storage or use of all motor vehicles, machines, machinery, tools or other equipment brought, imported or caused to be brought into this Commonwealth for use in constructing, building or repairing any building, highway, street, sidewalk, bridge, culvert, sewer or water system, drainage or dredging system, railway system, reservoir or dam, hydraulic or power plant, transmission line, tower, dock, wharf, excavation, grading, or other improvement or structure, or any part thereof. The rate of tax is three and one-half percent through midnight on July 31, 2004, and four percent beginning on and after August 1, 2004, on all tangible personal property except motor vehicles, which shall be taxed at the rate of three percent; aircraft, which shall be taxed at the rate of two percent; and watercraft, which shall be taxed at the rate of two percent with a maximum tax of $1,000. However, the total rate of the state use tax in any county or city for which the tax under §58.1-604.01 is imposed shall be 4.5 percent on all tangible personal property except motor vehicles, which shall be taxed at the rate of three percent; aircraft, which shall be taxed at the rate of two percent; and watercraft, which shall be taxed at the rate of two percent with a maximum tax of $1,000. For purposes of this section the words "motor vehicle" means any vehicle which is self-propelled and designed primarily for use upon the highways, any vehicle which is propelled by electric power obtained from trolley wires but not operated upon rails, and any vehicle designed to run upon the highways which is pulled by a self-propelled vehicle, but shall not include any implement of husbandry, farm tractor, road construction or maintenance machinery or equipment, special mobile equipment or any vehicle designed primarily for use in work off the highway. The tax shall be computed on the basis of such proportion of the original purchase price of such property as the duration of time of use in this Commonwealth bears to the total useful life thereof. For purposes of this section, the word "use" means use, storage, consumption and "stand-by" time occasioned by weather conditions, controversies or other causes. The tax shall be computed upon the basis of the relative time each item of equipment is in this Commonwealth rather than upon the basis of actual use. In the absence of satisfactory evidence as to the period of use intended in this Commonwealth, it will be presumed that such property will remain in this Commonwealth for the remainder of its useful life, which shall be determined in accordance with the experiences and practices of the building and construction trades. A transaction taxed under §58.1-604, 58.1-605, 58.1-1402, 58.1-1502, 58.1-1736 or 58.1-2402 shall not also be taxed under this section, nor shall the same transaction be taxed more than once under any section. §58.1-604.7. One-half percent sales and use tax in certain planning districts. A. In addition to the sales tax imposed pursuant to §58.1-603, a tax of one-half of one percent is hereby levied and imposed on the property, activities, and services described in §58.1-603 in the localities located within a planning district that has met the requirements of §15.2-4217.2, and that have been specifically authorized by the General Assembly to have the revenues generated by such tax collected and deposited into the transportation fund established by the planning district commission pursuant to §15.2-4217.2 Such tax shall not be levied upon food purchased for human consumption pursuant to § 58.1-611.1. B. In addition to the use tax imposed pursuant to §58.1-604, a tax of one-half of one percent is hereby levied and imposed on the property, activities, and services described in §58.1-604 in the localities located within a planning district that has met the requirements of §15.2-4217.2, and that have been specifically authorized by the General Assembly to have the revenues generated by such tax collected and deposited into the transportation fund established by the planning district commission pursuant to §15.2-4217.2. Such tax shall not be levied upon food purchased for human consumption pursuant to §58.1-611.1. C. The taxes under this section shall be effective in the localities located in the planning district for the tax year beginning on January 1 immediately following the session of the General Assembly in which approval was explicitly provided for the collection of the tax for the planning district. No tax shall be imposed or collected pursuant to this section unless, during the same session, the General Assembly also authorizes the collection of the tax set forth in Chapter 8.1 (§58.1-818) in the localities located within the planning district. D. The taxes under this section shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under §58.1-622 shall be allowed on any tax provided under this section. E. Notwithstanding the provisions of §58.1-638, all taxes paid to the Commissioner pursuant to this section, less the applicable portion of any refunds to the taxpayers, shall be deposited in the special fund titled the "Transportation Fund of the [fill in the name] Planning District Commission." The moneys deposited in the special fund shall be distributed monthly to the applicable planning district commission to be used in accordance with the provisions of §15.2-4217.2. No expenditures from or other use of moneys in the special fund shall be considered in allocating highway maintenance and construction funds under §33.1-23.1 or apportioning Transportation Trust Fund funds under §58.1-638, but shall be in addition thereto.
§58.1-608.3. Entitlement to certain sales tax revenues. A. As used in this section, the following words and terms have the following meanings, unless some other meaning is plainly intended: "Bonds" means any obligations of a municipality for the payment of money. "Cost," as applied to any public facility or to extensions or additions to any public facility, includes: (i) the purchase price of any public facility acquired by the municipality or the cost of acquiring all of the capital stock of the corporation owning the public facility and the amount to be paid to discharge any obligations in order to vest title to the public facility or any part of it in the municipality; (ii) expenses incident to determining the feasibility or practicability of the public facility; (iii) the cost of plans and specifications, surveys and estimates of costs and of revenues; (iv) the cost of all land, property, rights, easements and franchises acquired; (v) the cost of improvements, property or equipment; (vi) the cost of engineering, legal and other professional services; (vii) the cost of construction or reconstruction; (viii) the cost of all labor, materials, machinery and equipment; (ix) financing charges; (x) interest before and during construction and for up to one year after completion of construction; (xi) start-up costs and operating capital; (xii) payments by a municipality of its share of the cost of any multijurisdictional public facility; (xiii) administrative expense; (xiv) any amounts to be deposited to reserve or replacement funds; and (xv) other expenses as may be necessary or incident to the financing of the public facility. Any obligation or expense incurred by the public facility in connection with any of the foregoing items of cost may be regarded as a part of the cost. "Municipality" means any county, city, town, authority, commission, or other public entity. "Public facility" means (i) any auditorium, coliseum, convention center, sports facility that is designed for use primarily as a baseball stadium for a minor league professional baseball affiliated team or structures attached thereto, or conference center, which is owned by a Virginia county, city, town, authority, or other public entity and where exhibits, meetings, conferences, conventions, seminars, or similar public events may be conducted; (ii) any hotel which is owned by a foundation whose sole purpose is to benefit a state-supported university and which is attached to and is an integral part of such facility, together with any lands reasonably necessary for the conduct of the operation of such events; (iii) any hotel which is attached to and is an integral part of such facility; or (iv) any hotel that is adjacent to a convention center owned by a public entity and where the hotel owner enters into a public-private partnership whereby the locality contributes infrastructure, real property, or conference space. However, such public facility must be located in the City of Hampton, City of Lynchburg, City of Newport News, City of Norfolk, City of Portsmouth, City of Richmond, City of Roanoke, City of Salem, City of Staunton, City of Suffolk, City of Virginia Beach, or City of Winchester. Any property, real, personal, or mixed, which is necessary or desirable in connection with any such auditorium, coliseum, convention center, baseball stadium or conference center, including, without limitation, facilities for food preparation and serving, parking facilities, and administration offices, is encompassed within this definition. However, structures commonly referred to as "shopping centers" or "malls" shall not constitute a public facility hereunder. A public facility shall not include residential condominiums, townhomes, or other residential units. In addition, only a new public facility, or a public facility which will undergo a substantial and significant renovation or expansion, shall be eligible under subsection C of this section. A new public facility is one whose construction began after December 31, 1991. A substantial and significant renovation entails a project whose cost is at least 50 percent of the original cost of the facility being renovated and shall have begun after December 31, 1991. A substantial and significant expansion entails an increase in floor space of at least 50 percent over that existing in the preexisting facility and shall have begun after December 31, 1991; or an increase in floor space of at least 10 percent over that existing in a public facility that qualified as such under this section and was constructed after December 31, 1991. "Sales tax revenues" means such tax collections
realized under the Virginia Retail Sales and Use Tax Act (§58.1-600 et seq.) of
this title, as limited herein. "Sales tax revenues" does not include
the revenue generated by (i) the
one-half percent sales and use tax increase enacted by the 1986 Special Session
of the General Assembly which shall be paid to the Transportation Trust Fund as
defined in §33.1-23.03:1, B. Notwithstanding the definition of "public facility" in subsection A, a development project that meets the requirements for a "development of regional impact" set forth herein shall be deemed to be a public facility under the provisions of this section. The locality in which the public facility is located shall be entitled to all sales tax revenues generated by transactions taking place at such public facility solely to pay the cost of any bonds issued to pay the cost, or portion thereof, of such public facility pursuant to subsection C. For purposes of this subsection, the development of regional impact must be located in the City of Bristol. For purposes of this subsection, a "development of regional impact" means a development project (i) towards which the locality contributes infrastructure or real property as part of a public-private partnership with the developer that is equal to at least 20 percent of the aggregate cost of development, (ii) that is reasonably expected to require a capital investment of at least $50 million, (iii) that is reasonably expected to generate at least $5 million annually in state sales and use tax revenue from sales within the development, (iv) that is reasonably expected to attract at least one million visitors annually, (v) that is reasonably expected to create at least 2,000 permanent jobs, (vi) that is located in a locality that had a rate of unemployment at least three percentage points higher than the statewide average in November 2011, and (vii) that is located in a locality that is adjacent to a state that has adopted a Border Region Retail Tourism Development District Act. Within 30 days from the date of notification by a locality that it intends to contribute infrastructure or real property as part of a public-private partnership with the developer of a development of regional impact, the Department of Taxation shall review the findings of the locality with respect to clauses (i) through (vi) and shall file a written report with the Chairmen of the House Committee on Finance, the House Committee on Appropriations, and the Senate Committee on Finance. C. Any municipality which has issued bonds (i) after December 31, 1991, but before January 1, 1996, (ii) on or after January 1, 1998, but before July 1, 1999, (iii) on or after January 1, 1999, but before July 1, 2001, (iv) on or after July 1, 2000, but before July 1, 2003, (v) on or after July 1, 2001, but before July 1, 2005, (vi) on or after July 1, 2004, but before July 1, 2007, (vii) on or after July 1, 2009, but before July 1, 2012, or (viii) on or after January 1, 2011, but prior to July 1, 2015, to pay the cost, or portion thereof, of any public facility shall be entitled to all sales tax revenues generated by transactions taking place in such public facility. Such entitlement shall continue for the lifetime of such bonds, which entitlement shall not exceed 35 years, and all such sales tax revenues shall be applied to repayment of the bonds. The State Comptroller shall remit such sales tax revenues to the municipality on a quarterly basis, subject to such reasonable processing delays as may be required by the Department of Taxation to calculate the actual net sales tax revenues derived from the public facility. The State Comptroller shall make such remittances to eligible municipalities, as provided herein, notwithstanding any provisions to the contrary in the Virginia Retail Sales and Use Tax Act (§58.1-600 et seq.). No such remittances shall be made until construction is completed and, in the case of a renovation or expansion, until the governing body of the municipality has certified that the renovation or expansion is completed. D. Nothing in this section shall be construed as authorizing the pledging of the faith and credit of the Commonwealth of Virginia, or any of its revenues, for the payment of any bonds. Any appropriation made pursuant to this section shall be made only from sales tax revenues derived from the public facility for which bonds may have been issued to pay the cost, in whole or in part, of such public facility. §58.1-611.1. Rate of tax on sales of food purchased for human consumption. A. The tax imposed by §§58.1-603 and 58.1-604 on food purchased for human consumption shall be levied and distributed as follows: 1. From January 1, 2000, 2. 3. On and after July 1, 2013, the tax rate on such food shall be one percent of the gross sales price. The revenue from the tax shall be distributed as provided in subsections B, C, and D of §58.1-638. B. The provisions of this section shall not affect the imposition of tax on food purchased for human consumption pursuant to §§58.1-605 and 58.1-606. C. As used in this section, "food purchased for human consumption" has the same meaning as "food" defined in the Food Stamp Act of 1977, 7 U.S.C. §2012, as amended, and federal regulations adopted pursuant to that Act, except it shall not include seeds and plants which produce food for human consumption. For the purpose of this section, "food purchased for human consumption" shall not include food sold by any retail establishment where the gross receipts derived from the sale of food prepared by such retail establishment for immediate consumption on or off the premises of the retail establishment constitutes more than 80 percent of the total gross receipts of that retail establishment, including but not limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premises of that retail establishment. For purposes of this section, "retail establishment" means each place of business for which any "dealer," as defined in §58.1-612, is required to apply for and receive a certificate of registration pursuant to §58.1-613. §58.1-614. Vending machine sales. A. Notwithstanding the provisions of §§58.1-603 and 58.1-604,
whenever a dealer makes sales of tangible personal property through vending
machines, or in any other manner making collection of the tax impractical, as
determined by the Tax Commissioner, such dealer shall be required to report his
wholesale purchases for sale at retail from vending machines and shall be
required to remit an amount based on B. Notwithstanding the provisions of §§58.1-605 and 58.1-606, dealers making sales of tangible personal property through vending machines shall report and remit the one percent local sales and use tax computed as provided in subsection A of this section. C. The provisions of subsections A and B of this section shall not be applicable to vending machine operators all of whose machines are under contract to nonprofit organizations. Such operators shall report only the gross receipts from machines selling items for more than 10 cents and shall be required to remit an amount based on a percentage of their remaining gross sales established by the Tax Commissioner to take into account the inclusion of sales tax. D. Notwithstanding any other provisions in this section, when the Tax Commissioner determines that it is impractical to collect the tax in the manner provided by those sections, such dealer shall be required to remit an amount based on a percentage of gross receipts which takes into account the inclusion of the sales tax. E. The provisions of this section shall not be applicable to any dealer who fails to maintain records satisfactory to the Tax Commissioner. A dealer making sales of tangible personal property through vending machines shall obtain a certificate of registration under §58.1-613 in relevant form for each county or city in which he has machines. §58.1-811. Exemptions. A. The taxes imposed by §§58.1-801 and 58.1-807 shall not apply to any deed conveying real estate or lease of real estate: 1. To an incorporated college or other incorporated institution of learning not conducted for profit, where such real estate is intended to be used for educational purposes and not as a source of revenue or profit; 2. To an incorporated church or religious body or to the trustee or trustees of any church or religious body, or a corporation mentioned in §57-16.1, where such real estate is intended to be used exclusively for religious purposes, or for the residence of the minister of any such church or religious body; 3. To the United States, the Commonwealth, or to any county, city, town, district or other political subdivision of the Commonwealth; 4. To the Virginia Division of the United Daughters of the Confederacy; 5. To any nonstock corporation organized exclusively for the purpose of owning or operating a hospital or hospitals not for pecuniary profit; 6. To a corporation upon its organization by persons in control of the corporation in a transaction which qualifies for nonrecognition of gain or loss pursuant to §351 of the Internal Revenue Code as it exists at the time of the conveyance; 7. From a corporation to its stockholders upon complete or partial liquidation of the corporation in a transaction which qualifies for income tax treatment pursuant to §331, 332, 333 or 337 of the Internal Revenue Code as it exists at the time of liquidation; 8. To the surviving or new corporation, partnership, limited partnership, business trust, or limited liability company upon a merger or consolidation to which two or more such entities are parties, or in a reorganization within the meaning of §368(a)(1)(C) and (F) of the Internal Revenue Code as amended; 9. To a subsidiary corporation from its parent corporation, or from a subsidiary corporation to a parent corporation, if the transaction qualifies for nonrecognition of gain or loss under the Internal Revenue Code as amended; 10. To a partnership or limited liability company, when the grantors are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company; provided that the transfer to a limited liability company is not a precursor to a transfer of control of the assets of the company to avoid recordation taxes; 11. From a partnership or limited liability company, when the grantees are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company; provided that the transfer from a limited liability company is not subsequent to a transfer of control of the assets of the company to avoid recordation taxes; 12. To trustees of a revocable inter vivos trust, when the grantors in the deed and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, when no consideration has passed between the grantor and the beneficiaries; and to the original beneficiaries of a trust from the trustees holding title under a deed in trust; 13. When the grantor is the personal representative of a decedent's estate or trustee under a will or inter vivos trust of which the decedent was the settlor, other than a security trust defined in §55-58.1, and the sole purpose of such transfer is to comply with a devise or bequest in the decedent's will or to transfer title to one or more beneficiaries after the death of the settlor in accordance with a dispositive provision in the trust instrument; or 14. When the grantor is an organization exempt from taxation under §501(c)(3) of the Internal Revenue Code that is organized and operated primarily to acquire land and purchase materials to erect or rehabilitate low-cost homes on such land, which homes are sold at cost to persons who otherwise would be unable to afford to buy a home through conventional means. B. The taxes imposed by §§58.1-803 and 58.1-804 shall not apply to any deed of trust or mortgage: 1. Given by an incorporated college or other incorporated institution of learning not conducted for profit; 2. Given by the trustee or trustees of a church or religious body or given by an incorporated church or religious body, or given by a corporation mentioned in §57-16.1; 3. Given by any nonstock corporation organized exclusively for the purpose of owning and/or operating a hospital or hospitals not for pecuniary profit; 4. Given by any local governmental entity or political subdivision of the Commonwealth to secure a debt payable to any other local governmental entity or political subdivision; or 5. Securing a loan made by an organization described in subdivision 14 of subsection A of this section. C. The tax imposed by §58.1-802 and the fee imposed by §58.1-818 shall not apply to any: 1. Transaction described in subdivisions 6 through 13 of subsection A of this section; 2. Instrument or writing given to secure a debt; 3. Deed conveying real estate from an incorporated college or other incorporated institution of learning not conducted for profit; 4. Deed conveying real estate from the United States, the Commonwealth or any county, city, town, district or other political subdivision thereof; 5. Conveyance of real estate to the Commonwealth or any county, city, town, district or other political subdivision thereof, if such political unit is required by law to reimburse the parties taxable pursuant to §58.1-802 or subject to the fee under §58.1-818; or 6. Deed conveying real estate from the trustee or trustees of a church or religious body or from an incorporated church or religious body, or from a corporation mentioned in §57-16.1. D. No recordation tax shall be required for the recordation of any deed of gift between a grantor or grantors and a grantee or grantees when no consideration has passed between the parties. Such deed shall state therein that it is a deed of gift. E. The tax imposed by §58.1-807 shall not apply to any lease to the United States, the Commonwealth, or any county, city, town, district or other political subdivision of the Commonwealth. F. The taxes and fees imposed by §§58.1-801, 58.1-802, 58.1-818, 58.1-807, 58.1-808, and 58.1-814 shall not apply to (i) any deed of gift conveying real estate or any interest therein to The Nature Conservancy or (ii) any lease of real property or any interest therein to The Nature Conservancy, where such deed of gift or lease of real estate is intended to be used exclusively for the purpose of preserving wilderness, natural or open space areas. G. The words "trustee" or "trustees," as used in subdivision 2 of subsection A, subdivision 2 of subsection B, and subdivision 6 of subsection C, include the trustees mentioned in §57-8 and the ecclesiastical officers mentioned in §57-16. H. No recordation tax levied pursuant to this chapter shall be levied on the release of a contractual right, if the release is contained within a single deed that performs more than one function, and at least one of the other functions performed by the deed is subject to the recordation tax. I. No recordation tax levied pursuant to this chapter shall be levied on a deed, lease, easement, release, or other document recorded in connection with a concession pursuant to the Public-Private Transportation Act of 1995 (§56-556 et seq.) or similar federal law. §58.1-818. Additional recordation tax. A. In addition to the state recordation tax imposed by Chapter 8 (§58.1-800 et seq.), there is hereby imposed an additional recordation tax, at a rate of 40 cents ($0.40) on every $100 or fraction thereof, upon the first recordation of each taxable instrument in the localities located within a planning district that has met the requirements of §15.2-4217.2. B. All taxes paid to the Commissioner pursuant to this section shall be deposited in the special fund titled the "Transportation Fund of the [fill in the name] Planning District Commission." The moneys deposited in the special fund shall be distributed monthly to the applicable planning district commission to be used in accordance with §15.2-4217.2. No expenditures from or other uses of the moneys in the special fund shall be considered in allocating highway maintenance and construction funds under §33.1-23.1 or apportioning Transportation Trust Fund funds under §58.1-638, but shall be in addition thereto. C. Except as otherwise provided in this section, the provisions of Chapter 8 (§58.1-800 et seq.) shall apply to this chapter, mutatis mutandis. §58.1-2201. Definitions. As used in this chapter, unless the context requires otherwise: "Alternative fuel" means a combustible gas, liquid or other energy source that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor electricity used to recharge an electric motor vehicle. "Assessment" means a written determination by the Department of the amount of taxes owed by a taxpayer. Assessments made by the Department shall be deemed to be made when a written notice of assessment is delivered to the taxpayer by the Department or is mailed to the taxpayer at the last known address appearing in the Commissioner's files. "Aviation consumer" means any person who uses in excess of 100,000 gallons of aviation jet fuel in any fiscal year and is licensed pursuant to Article 2 (§58.1-2204 et seq.) of this chapter. "Aviation fuel" means aviation gasoline or aviation jet fuel. "Aviation gasoline" means fuel designed for use in the operation of aircraft other than jet aircraft, and sold or used for that purpose. "Aviation jet fuel" means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. "Blended fuel" means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. "Blender" means a person who produces blended fuel outside the terminal transfer system. "Bonded aviation jet fuel" means aviation jet fuel held in bonded storage under United States Customs Law and delivered into a fuel tank of aircraft operated by certificated air carriers on international flights. "Bonded importer" means a person, other than a supplier, who imports, by transport truck or another means of transfer outside the terminal transfer system, motor fuel removed from a terminal located in another state in which (i) the state from which the fuel is imported does not require the seller of the fuel to collect motor fuel tax on the removal either at that state's rate or the rate of the destination state; (ii) the supplier of the fuel is not an elective supplier; or (iii) the supplier of the fuel is not a permissive supplier. "Bulk plant" means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. "Bulk user" means a person who maintains storage facilities for motor fuel and uses part or all of the stored fuel to operate a highway vehicle, watercraft, or aircraft. "Bulk user of alternative fuel" means a person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle. "Commercial watercraft" means a watercraft employed in the business of commercial fishing, transporting persons or property for compensation or hire, or any other trade or business unless the watercraft is used in an activity of a type generally considered entertainment, amusement, or recreation. The definition shall include a watercraft owned by a private business and used in the conduct of its own business or operations, including but not limited to the transport of persons or property. "Commissioner" means the Commissioner of the Department of Motor Vehicles. "Corporate or partnership officer" means an officer or director of a corporation, partner of a partnership, or member of a limited liability company, who as such officer, director, partner or member is under a duty to perform on behalf of the corporation, partnership, or limited liability company the tax collection, accounting, or remitting obligations. "Department" means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. "Designated inspection site" means any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Commissioner or his designee to be used as a fuel inspection site. "Destination state" means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. The term shall not include a tribal reservation of any recognized Native American tribe. "Diesel fuel" means any liquid that is suitable for use as a fuel in a diesel-powered highway vehicle or watercraft. The term shall include undyed #1 fuel oil and undyed #2 fuel oil, but shall not include gasoline or aviation jet fuel. "Distributor" means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale. "Dyed diesel fuel" means diesel fuel that meets the dyeing and marking requirements of 26 U.S.C. §4082. "Elective supplier" means a supplier who (i) is required to be licensed in the Commonwealth and (ii) elects to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. "Electric motor vehicle" means a motor vehicle that uses electricity as its only source of motive power. "End seller" means the person who sells fuel to the ultimate user of the fuel. "Export" means to obtain motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. Motor fuel delivered out-of-state by or for the seller constitutes an export by the seller, and motor fuel delivered out-of-state by or for the purchaser constitutes an export by the purchaser. "Exporter" means a person who obtains motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. "Fuel" includes motor fuel and alternative fuel. "Fuel alcohol" means methanol or fuel grade ethanol. "Fuel alcohol provider" means a person who (i) produces fuel alcohol or (ii) imports fuel alcohol outside the terminal transfer system by means of a marine vessel, a transport truck, a tank wagon, or a railroad tank car. "Gasohol" means a blended fuel composed of gasoline and fuel grade ethanol. "Gasoline" means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use as a fuel in a highway vehicle, aircraft, or watercraft, other than products that have an American Society for Testing Materials octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol. The term does not include aviation gasoline sold for use in an aircraft engine. "Governmental entity" means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments, agencies, and instrumentalities. "Gross gallons" means an amount of motor fuel measured in gallons, exclusive of any temperature, pressure, or other adjustments. "Heating oil" means any combustible liquid, including but not limited to dyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a boiler, furnace, or stove for heating or for industrial processing purposes. "Highway" means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities. "Highway vehicle" means a self-propelled vehicle designed for use on a highway. "Hybrid electric motor vehicle" means a motor vehicle that uses electricity and another source of motive power. "Import" means to bring motor fuel into Virginia by any means of conveyance other than in the fuel supply tank of a highway vehicle. Motor fuel delivered into Virginia from out-of-state by or for the seller constitutes an import by the seller, and motor fuel delivered into Virginia from out-of-state by or for the purchaser constitutes an import by the purchaser. "Importer" means a person who obtains motor fuel outside of Virginia and brings that motor fuel into Virginia by any means of conveyance other than in the fuel tank of a highway vehicle. For purposes of this chapter, a motor fuel transporter shall not be considered an importer. "In-state-only supplier" means (i) a supplier who is required to have a license and who elects not to collect the tax due the Commonwealth on motor fuel that is removed by that supplier at a terminal located in another state and has Virginia as its destination state or (ii) a supplier who does business only in Virginia. "Licensee" means any person licensed by the Commissioner pursuant to Article 2 (§58.1-2204 et seq.) of this chapter or § 58.1-2244. "Liquid" means any substance that is liquid above its freezing point. "Motor fuel" means gasoline, diesel fuel, blended fuel, and aviation fuel. "Motor fuel transporter" means a person who transports motor fuel for hire by means of a pipeline, a tank wagon, a transport truck, a railroad tank car, or a marine vessel. "Net gallons" means the amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch. "Occasional importer" means any person who (i) imports motor fuel by any means outside the terminal transfer system and (ii) is not required to be licensed as a bonded importer. "Permissive supplier" means an out-of-state supplier who elects, but is not required, to have a supplier's license under this chapter. "Person" means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state. "Position holder" means a person who holds an inventory position of motor fuel in a terminal, as reflected on the records of the terminal operator. A person holds an "inventory position of motor fuel" when he has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. The term includes a terminal operator who owns fuel in the terminal. "Principal" means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual. "Provider of alternative fuel" means a person who (i) acquires alternative fuel for sale or delivery to a bulk user or a retailer; (ii) maintains storage facilities for alternative fuel, part or all of which the person sells to someone other than a bulk user or a retailer to operate a highway vehicle; (iii) sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle; or (iv) imports alternative fuel into Virginia, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for sale or use by that person to operate a highway vehicle. "Rack" means a facility that contains a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank car, or other means of transfer that is outside the terminal transfer system. "Refiner" means any person who owns, operates, or otherwise controls a refinery. "Refinery" means a facility for the manufacture or reprocessing of finished or unfinished petroleum products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack. "Removal" means a physical transfer other than by evaporation, loss, or destruction. A physical transfer to a transport truck or other means of conveyance outside the terminal transfer system is complete upon delivery into the means of conveyance. "Retailer" means a person who (i) maintains storage facilities for motor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail location. "Retailer of alternative fuel" means a person who (i) maintains storage facilities for alternative fuel and (ii) sells or dispenses the fuel at retail, to be used to generate power to operate a highway vehicle. "Supplier" means (i) a position holder, or (ii) a person who receives motor fuel pursuant to a two-party exchange. A licensed supplier includes a licensed elective supplier and licensed permissive supplier. "System transfer" means a transfer (i) of motor fuel within the terminal transfer system or (ii) of fuel grade ethanol by transport truck or railroad tank car. "Tank wagon" means a straight truck or straight truck/trailer combination designed or used to carry fuel and having a capacity of less than 6,000 gallons. "Terminal" means a motor fuel storage and distribution facility (i) to which a terminal control number has been assigned by the Internal Revenue Service, (ii) to which motor fuel is supplied by pipeline or marine vessel, and (iii) from which motor fuel may be removed at a rack. "Terminal operator" means a person who owns, operates, or otherwise controls a terminal. "Terminal transfer system" means a motor fuel distribution system consisting of refineries, pipelines, marine vessels, and terminals, and which is a "bulk transfer/terminal system" under 26 C.F.R. Part 48.4081-1. "Transmix" means (i) the buffer or interface between two different products in a pipeline shipment or (ii) a mix of two different products within a refinery or terminal that results in an off-grade mixture. "Transport truck" means a tractor truck/semitrailer combination designed or used to transport cargoes of motor fuel over a highway. "Trustee" means a person who (i) is licensed as a supplier, an elective supplier, or a permissive supplier and receives tax payments from and on behalf of a licensed or unlicensed distributor, or other person pursuant to §58.1-2231 or (ii) is licensed as a provider of alternative fuel and receives tax payments from and on behalf of a bulk user of alternative fuel, retailer of alternative fuel or other person pursuant to §58.1-2252. "Two-party exchange" means a transaction in which fuel is transferred from one licensed supplier to another licensed supplier pursuant to an exchange agreement, which transaction (i) includes a transfer from the person who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator and (ii) is completed prior to removal of the product from the terminal by the receiving exchange partner. "Undyed diesel fuel" means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service fuel-dyeing requirements. "Use" means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft. "Watercraft" means any vehicle used on waterways. §58.1-2217. Taxes levied; rate. A. There is hereby levied a tax at the rate of Beginning January 1, 2014, and every January 1 thereafter, the rate shall be adjusted by a percentage, as determined by the Commissioner and rounded up to the closest one-tenth of one percent, equal to the average percentage change in the U.S. Department of Transportation's Transportation Services Index for the 36 months ending October 31 of the year immediately preceding the affected year. B. (Contingent expiration date) There is hereby levied a tax on each gallon of diesel fuel at
the same rate B. (Contingent effective date) There is hereby levied a tax on each gallon of diesel fuel at
the rate of C. Blended fuel that contains gasoline shall be taxed at the rate levied on gasoline. Blended fuel that contains diesel fuel shall be taxed at the rate levied on diesel fuel. D. There is hereby levied a tax at the rate of five cents ($0.05) per gallon on aviation
gasoline. Any person, whether or not licensed under this chapter, who uses,
acquires for use, sells,
or delivers for use in highway vehicles any aviation gasoline shall be liable
for the tax per gallon at the E. (Contingent expiration date) There is hereby levied a tax
at the rate of five cents ($0.05) per
gallon on aviation jet fuel purchased or acquired for use by a user of aviation
fuel other than an aviation consumer. There is hereby levied a tax at the rate
of five cents ($0.05) per
gallon upon the first 100,000 gallons of aviation jet fuel, excluding bonded
aviation jet fuel, purchased or acquired for use by any aviation consumer in
any fiscal year. There is hereby levied a tax at the rate of one-half cent ($0.005)
per gallon on all aviation jet fuel, excluding bonded
aviation jet fuel, purchased or acquired for use by an aviation consumer in
excess of 100,000 gallons in any fiscal year. Any person, whether or not
licensed under this chapter, who uses, acquires for use, sells, or delivers for use in
highway vehicles any aviation jet fuel taxable under this chapter shall be
liable for the tax per gallon imposed
at the E. (Contingent effective date) There is hereby levied a tax at
the rate of five cents ($0.05) per
gallon on aviation jet fuel purchased or acquired for use by a user of aviation
fuel other than an aviation consumer. There is hereby levied a tax at the rate
of five cents ($0.05) per
gallon upon the first 100,000 gallons of aviation jet fuel, excluding bonded
aviation jet fuel, purchased or acquired for use by any aviation consumer in
any fiscal year. There is hereby levied a tax at the rate of one-half cent ($0.005) per gallon on all
aviation jet fuel, excluding bonded aviation jet fuel, purchased or acquired
for use by an aviation consumer in excess of 100,000 gallons in any fiscal
year. Any person, whether or not licensed under this chapter, who uses,
acquires for use, sells,
or delivers for use in highway vehicles any aviation jet fuel taxable under
this chapter shall be liable for the tax imposed at the rate of F. In accordance with §62.1-44.34:13, a storage tank fee is imposed on each gallon of gasoline, aviation gasoline, diesel fuel (including dyed diesel fuel), blended fuel, and heating oil sold and delivered or used in the Commonwealth. §58.1-2249. Tax on alternative fuel. A. (Contingent expiration date) There is hereby levied a tax
at the rate A. (Contingent effective date) There is hereby levied a tax at
the rate of B. In addition to any tax imposed by this article, there is
hereby levied an annual license tax of §58.1-2259.1. Refund for hybrid electric motor vehicles. A refund of the tax paid pursuant to §58.1-2288.1 for the purchase of fuel shall be granted in accordance with the provisions of §58.1-2261 to any person who establishes to the satisfaction of the Commissioner that such person has paid the tax levied pursuant to §58.1-2288.1 upon any fuel used to fuel a hybrid electric motor vehicle for which a current annual license tax has been paid pursuant to subsection B of §58.1-2249. §58.1-2261. Refund procedure; investigations. A. Any person entitled to a refund pursuant to §58.1-2259 or 58.1-2259.1 shall file with the Commissioner an application on a form prepared and furnished by the Commissioner. Such application shall contain the information and certifications required by the Commissioner. The applicant shall set forth the basis for the claimed refund, the total amount of such fuel purchased and used by such applicant, and how such fuel was used. The applicant shall retain the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed for a period of time to be determined by the Commissioner. For a refund pursuant to §58.1-2259.1, the applicant shall also present a copy of a current Virginia vehicle registration for a hybrid electric motor vehicle for which the annual license has been paid. The Commissioner, upon the presentation of such application shall refund to the claimant the proper amount of the tax paid as provided in this chapter, subject to the provisions of subsection D. A ticket issued to the holder of a credit card as evidence of the delivery to such holder of tax-paid fuel shall, for the purpose of this section, be a paid ticket or invoice. Tickets or invoices marked "duplicate" shall not be acceptable. B. The application for a refund shall be filed within one year from the date of the sale as shown on the paid ticket or invoice. For those that pay the motor fuels tax in accordance with §58.1-2200, if the refund amount certified by the Commissioner is different from the amount requested by the applicant, the Commissioner shall provide an explanation to the applicant of why the refund amount differs from the amount requested. C. In the event an assessment is rendered for failure to
report and pay the tax imposed as provided in §58.1-2217 or D. The Department may make any investigation it considers necessary before refunding the fuels tax to a person, and may investigate a refund after the refund has been issued and within the time frame for adjusting tax under this chapter. As a part of such investigation, the Department may require that the person provide the paid ticket, invoice, or other document from the seller documenting the purchase of the fuel on which a refund is claimed. Failure to provide a ticket, invoice, or other document evidencing the purchase of such fuel on which a refund is requested or was previously granted will result in the denial or reversal of that refund. E. In accordance with §58.1-609.1, any person who is refunded
tax pursuant to §58.1-2259 or
58.1-2259.1 shall be subject to the taxes imposed by
Chapter 6 (§58.1-600 et seq.) F. Anyone who purchases fuel (i) that is taxed under the provisions of §58.1-2279, 58.1-2295, or 58.1-2299.23 and (ii) upon which a refund is granted for motor fuels taxes paid pursuant to the provisions of §58.1-2217, may file a claim for refund of taxes paid pursuant to §58.1-2279, 58.1-2295, or 58.1-2299.23, within 30 days after receipt of a refund under § 58.1-2259 on forms required by the Commissioner and under regulations adopted by the Department. §58.1-2289. (Contingent expiration date) Disposition of tax revenue generally. A. Unless otherwise provided in this section, all taxes and
fees, including civil penalties, collected by the Commissioner pursuant to this
chapter, less a reasonable amount to be allocated for refunds, shall be
promptly paid into the state treasury and shall constitute special funds within
the Commonwealth Transportation Fund. Any balances remaining in these funds at
the end of the year shall be available for use in subsequent years for the
purposes set forth in this chapter, and any interest income on such funds shall
accrue to these funds. Except as provided in §33.1-23.03:1, no portion of the
revenue derived from taxes collected pursuant to Revenues collected under this chapter may be also used for (i) contributions toward the construction, reconstruction, or maintenance of streets in cities and towns of such sums as may be provided by law and (ii) expenditures for the operation and maintenance of the Department of Transportation, the Department of Rail and Public Transportation, the Department of Aviation, the Virginia Port Authority, and the Department of Motor Vehicles as may be provided by law. The Governor is hereby authorized to transfer out of such fund an amount necessary for the inspection of gasoline and motor grease measuring and distributing equipment, and for the inspection and analysis of gasoline for purity. B. Except as provided in C. One-half cent ($0.005) of
the tax collected on each gallon of fuel on which a refund has been paid for
gasoline, gasohol, diesel fuel, blended fuel, or alternative fuel, for fuel
consumed in tractors and unlicensed equipment used for agricultural purposes
shall be paid into a special fund of the state treasury, known as the Virginia
Agricultural Foundation Fund, to be disbursed to make certain refunds and
defray the costs of the research and educational phases of the agricultural
program, including supplemental salary payments to certain employees at
Virginia Polytechnic Institute and State University, the Department of
Agriculture and Consumer Services and the D. One and one-half cents ($0.015) of
the tax collected on each gallon of fuel used to propel a commercial watercraft
upon which a refund has been paid shall be paid to the credit of the Game
Protection Fund of the state treasury to be made available to the Board of Game
and Inland Fisheries until expended for the purposes provided generally in
subsection C of §29.1-701, including acquisition, construction, improvement
and maintenance of public boating access areas on the public waters of this
Commonwealth and for other activities and purposes of direct benefit and
interest to the boating public and for no other purpose. However, From the tax collected pursuant to the provisions of this chapter from the sales of gasoline used for the propelling of watercraft, after deduction for lawful refunds and after deduction for the revenues distributed pursuant to subsection G, there shall be paid into the state treasury for use by the Marine Resources Commission, the Virginia Soil and Water Conservation Board, the State Water Control Board, and the Commonwealth Transportation Board to (i) improve the public docks as specified in this section, (ii) improve commercial and sports fisheries in Virginia's tidal waters, (iii) make environmental improvements including, without limitation, fisheries management and habitat enhancement in the Chesapeake and its tributaries, and (iv) further the purposes set forth in §33.1-223, a sum as established by the General Assembly. E. Notwithstanding other provisions of this section, there shall be transferred from moneys collected pursuant to this section to a special fund within the Commonwealth Transportation Fund in the state treasury, to be used to meet the necessary expenses of the Department of Motor Vehicles, an amount equal to one percent of a sum to be calculated as follows: the tax revenues collected pursuant to this chapter, at the tax rates in effect on December 31, 1986, less refunds authorized by this chapter and less taxes collected for aviation fuels. F. The additional revenues, less any additional refunds authorized,
generated by increases in the rates of taxes under this chapter pursuant to
enactments of the 2007 Session of the General Assembly shall be collected
pursuant to Article 4 G. The revenues from the license tax imposed pursuant to subsection B of § 58.1-2249 shall be collected pursuant to Article 4 (§58.1-2230 et seq.) and distributed to the Intercity Passenger Rail Operating and Capital Fund. §58.1-2289. (Contingent effective date) Disposition of tax revenue generally. A. Unless otherwise provided in this section, all taxes and
fees, including civil penalties, collected by the Commissioner pursuant to this
chapter, less a reasonable amount to be allocated for refunds, shall be
promptly paid into the state treasury and shall constitute special funds within
the Commonwealth Transportation Fund. Any balances remaining in these funds at
the end of the year shall be available for use in subsequent years for the
purposes set forth in this chapter, and any interest income on such funds shall
accrue to these funds. Except as provided in §33.1-23.03:1, no portion of the
revenue derived from taxes collected pursuant to Revenues collected under this chapter may be also used for (i) contributions toward the construction, reconstruction, or maintenance of streets in cities and towns of such sums as may be provided by law and (ii) expenditures for the operation and maintenance of the Department of Transportation, the Department of Rail and Public Transportation, the Department of Aviation, the Virginia Port Authority, and the Department of Motor Vehicles as may be provided by law. The Governor is hereby authorized to transfer out of such fund an amount necessary for the inspection of gasoline and motor grease measuring and distributing equipment, and for the inspection and analysis of gasoline for purity. B. C. One-half cent ($0.005)
of the tax collected on each gallon of fuel on which the
refund has been paid at the rate D. One and one-half cents ($0.015)
of the tax collected on each gallon of fuel used to propel
a commercial watercraft upon which a refund has been paid shall be paid to the
credit of the Game Protection Fund of the state treasury to be made available
to the Board of Game and Inland Fisheries until expended for the purposes
provided generally in subsection C of §29.1-701, including acquisition,
construction, improvement,
and maintenance of public boating access areas on the public waters of From the tax collected pursuant to the provisions of this chapter from the sales of gasoline used for the propelling of watercraft, after deduction for lawful refunds and after deduction for the revenues distributed pursuant to subsection F, there shall be paid into the state treasury for use by the Marine Resources Commission, the Virginia Soil and Water Conservation Board, the State Water Control Board, and the Commonwealth Transportation Board to (i) improve the public docks as specified in this section, (ii) improve commercial and sports fisheries in Virginia's tidal waters, (iii) make environmental improvements including, without limitation, fisheries management and habitat enhancement in the Chesapeake and its tributaries, and (iv) further the purposes set forth in §33.1-223, a sum as established by the General Assembly. E. Notwithstanding other provisions of this section, there shall be transferred from moneys collected pursuant to this section to a special fund within the Commonwealth Transportation Fund in the state treasury, to be used to meet the necessary expenses of the Department of Motor Vehicles, an amount equal to one percent of a sum to be calculated as follows: the tax revenues collected pursuant to this chapter, at the tax rates in effect on December 31, 1986, less refunds authorized by this chapter and less taxes collected for aviation fuels. F. The revenues from the license tax imposed pursuant to subsection B of §58.1-2249 shall be collected pursuant to Article 4 (§58.1-2230 et seq.) and distributed to the Intercity Passenger Rail Operating and Capital Fund. §58.1-2299.21. Definitions. As used in this chapter, unless the context requires a different meaning: "Distributor" means (i) any person engaged in the business of selling fuels in the Commonwealth who brings or causes to be brought into the Commonwealth from outside the Commonwealth any fuels for sale or any other person engaged in the business of selling fuels in the Commonwealth; (ii) any person who makes, manufactures, fabricates, processes, or stores fuels in the Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the business of selling fuels outside the Commonwealth who ships or transports fuels to any person in the business of selling fuels in the Commonwealth. "Fuel" means any fuel subject to tax under Chapter 22 (§58.1-2200 et seq.). "Person" means any individual, corporation, partnership, association, company, business, trust, joint venture, or other legal entity. "Retail dealer" means any person who sells fuels to a consumer or to any person for any purpose other than resale. §58.1-2299.22. Rules and regulations. The Tax Commissioner shall promulgate rules and regulations for the registration of distributors and dealers and the procedures for filing returns for the payment of the fee imposed pursuant to this chapter. §58.1-2299.23. Fee on fuels sold in the Commonwealth. A. In addition to all other taxes and fees now imposed by law, there is hereby imposed a transportation infrastructure user fee upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in the Commonwealth. The fee shall be imposed on the sales price charged by a distributor for fuels sold to a retail dealer for retail sale in the Commonwealth at a rate of five percent. Such fee shall be imposed at the time of the sale by the distributor to the retail dealer. The fee imposed by this chapter shall be paid by the distributor, but the distributor shall separately state the amount of the fee and add such fee to the sales price or charge. Thereafter, such fee shall be a debt from the retail dealer until paid and shall be recoverable at law in the same manner as other debts. B. Every distributor collecting the fee imposed under this chapter shall file a monthly return no later than the twentieth of each month, on a form prescribed by the Department, covering the sale of fuels by such distributor during the preceding month for which a fee is imposed pursuant to subsection A. For purposes of compensating a distributor for accounting for and remitting the fee imposed by this chapter, such distributor shall be allowed to deduct two percent of the fee otherwise due in submitting his return and paying the amount due by him if the amount is not delinquent at the time of payment. §58.1-2299.24. Exclusion from professional license tax. The amount of the fee imposed by this chapter and collected by a distributor in any taxable year shall be excluded from gross receipts for purposes of any tax imposed under Chapter 37 (§58.1-3700 et seq.). §58.1-2299.25. Disposition of fees. All fees paid to the Commissioner pursuant to this chapter, after subtraction of the direct costs of administration by the Department, shall be allocated among special subfunds of the Highway Maintenance and Operating Fund entitled "Special Fund Account of the Highway Construction District of . . . . . . ." according to the highway construction district in which the fuel is sold by the distributor to the retail dealer. The amounts deposited in the special funds shall be used solely for highway and road maintenance in the applicable highway construction district. §58.1-2299.26. Disclosure of information; penalties. For purposes of administering the fee levied under this chapter, the Commissioner, upon written request, is authorized to provide to the finance officer of any city or county who is charged with administering the fee such information as may be necessary for the performance of official duties. Any person to whom information is provided pursuant to this section shall be subject to the prohibitions and penalties prescribed in §58.1-3. §58.1-2299.27. Contingent expiration. This article shall expire on December 31 of any year in which the General Assembly appropriates any of the revenues generated pursuant to this article for any non-transportation-related purpose. §58.1-2701. (Contingent expiration date) Amount of tax. A. Except as provided in subsection B, every motor carrier
shall pay a road tax equivalent to The tax imposed by this chapter shall be in addition to all other taxes of whatever character imposed on a motor carrier by any other provision of law. B. In lieu of the tax imposed in subsection A, motor carriers registering qualified highway vehicles that are not registered under the International Registration Plan shall pay a fee of $150 per year for each qualified highway vehicle regardless of whether such vehicle will be included on the motor carrier's IFTA return. The fee is due and payable when the vehicle registration fees are paid pursuant to the provisions of Article 7 (§46.2-685 et seq.) of Chapter 6 of Title 46.2. Beginning January 1, 2014, and each January 1 thereafter, the amount of the fee under this subsection shall be adjusted by the same percentage of the tax rate adjustment pursuant to subsection A of §58.1-2217. If a vehicle becomes a qualified highway vehicle before the end of its registration period, the fee due at the time the vehicle becomes a qualified highway vehicle shall be prorated monthly to the registration expiration month. Fees paid under this subsection shall not be refunded unless a full refund of the registration fee paid is authorized by law. C. All taxes and fees paid under the provisions of this chapter shall be credited to the Highway Maintenance and Operating Fund, a special fund within the Commonwealth Transportation Fund. §58.1-2701. (Contingent effective date) Amount of tax. A. Except as provided in subsection B, every motor carrier
shall pay a road tax equivalent to The tax imposed by this chapter shall be in addition to all other taxes of whatever character imposed on a motor carrier by any other provision of law. B. In lieu of the tax imposed in subsection A, motor carriers registering qualified highway vehicles that are not registered under the International Registration Plan shall pay a fee of $100 per year for each qualified highway vehicle, regardless of whether such vehicle will be included on the motor carrier's IFTA return. The fee is due and payable when the vehicle registration fees are paid pursuant to the provisions of Article 7 (§46.2-685 et seq.) of Chapter 6 of Title 46.2. Beginning January 1, 2014, and each January 1 thereafter, the amount of the fee under this subsection shall be adjusted by the same percentage adjustment to the tax rate pursuant to subsection A of §58.1-2217. If a vehicle becomes a qualified highway vehicle before the end of its registration period, the fee due at the time the vehicle becomes a qualified highway vehicle shall be prorated monthly to the registration expiration month. Fees paid under this subsection shall not be refunded unless a full refund of the registration fee paid is authorized by law. C. All taxes and fees paid under the provisions of this chapter shall be credited to the Highway Maintenance and Operating Fund, a special fund within the Commonwealth Transportation Fund. §58.1-2706. Credit for payment of motor fuel, diesel fuel, or liquefied gases tax. A. Every motor carrier subject to the road tax shall be
entitled to a credit on such tax equivalent to B. When the amount of the credit to which any motor carrier is
entitled for any quarter exceeds the amount of the tax for which such carrier
is liable for the same quarter, the excess may C. The Department may allow a refund upon receipt of proper application and review. It shall be at the discretion of the Department to determine whether an audit is required. D. The refund may be allowed without a formal hearing if the
amount of refund is agreed to by the applicant. Otherwise, a formal hearing on
the application shall be held by the Department after notice of not less than E. Whenever any refund is ordered it shall be paid out of the Highway Maintenance and Construction Fund. F. Whenever a person operating under lease to a motor carrier to perform transport services on behalf of the carrier purchases motor fuel, diesel fuel, or liquefied gases relating to such services, such payments or purchases may, at the discretion of the Department, be considered payment or purchases by the carrier. 2. That Article 22 (§§58.1-540 through 58.1-549) of Chapter 3 of Title 58.1 of the Code of Virginia and the second enactment of Chapter 822 of the Acts of Assembly of 2009, as amended by Chapter 535 of the Acts of Assembly of 2012, are repealed. 3. That the Northern Virginia Transportation Authority and the counties and cities embraced by the Authority shall work cooperatively with towns with a population greater than 3,500 located within such counties for purposes of implementing the provisions of this act. 4. That all additional net revenues collected by virtue of the provisions in §58.1-2299.23 of the Code of Virginia in the first enactment of this act shall be used solely for highway maintenance. 5. That the revenues generated by the provisions of this act shall not be used to calculate or reduce the share of local, federal, or state revenues otherwise available to participating jurisdictions. Further, such revenues and moneys shall not be included in any computation of, or formula for, a locality's ability to pay for public education, upon which appropriations of state revenues to local governments for public education are determined. 6. That any locality in Northern Virginia that is receiving revenue from the taxes imposed pursuant §58.1-818, 58.1-604.01, or 58.1-3221.3, shall create a separate, special fund in which such revenues shall be deposited. 7. That this act shall be known as the "Comprehensive Transportation and Job Creation Act of 2013." 8. That should any portion of this act be held unconstitutional by a court of competent jurisdiction, the remaining portions of this act shall remain in effect. |
