11103111D
HOUSE BILL NO. 1865
Offered January 12, 2011
Prefiled January 11, 2011
A BILL to amend and reenact §§ 15.2-4504 and 58.1-1720 of
the Code of Virginia, relating to local transportation districts and motor fuel
taxes imposed and collected by members of such districts.
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Patron-- Cole (By Request)
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Referred to Committee on Counties, Cities and Towns
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Be it enacted by the General Assembly of Virginia:
1. That §§ 15.2-4504 and 58.1-1720 of the Code of
Virginia are amended and reenacted as follows:
§ 15.2-4504. Procedure for creation of districts; single
jurisdictional districts; application of chapter to port authorities and
airport commissions.
(1) A. Any two or more counties or
cities, or portions or combinations
thereof, may, in conformance with the procedure set forth herein, or as
otherwise may be provided by law, constitute a transportation district and
shall have and exercise the powers set forth herein and such additional powers
as may be granted by the General Assembly. A transportation district may be
created by ordinance adopted by the governing body of each participating county
and city, which ordinances (i) shall (1) set forth the name of the
proposed transportation district,
(which shall include the words
"transit district" or "transportation district,"), (2) (ii)
shall fix the boundaries thereof, (3) (iii) shall name the counties
and cities which, or portions thereof that are,
in whole or in part,
to be embraced therein, and (4) (iv) shall specify the terms and
conditions under which any county
or city or portion thereof embraced by the district may withdraw or
partially withdraw therefrom, and (v) shall contain a finding that the orderly growth and
development of the county or city and the comfort, convenience and safety of
its citizens require an improved transportation system, composed of transit
facilities, public highways and other modes of transport, and that joint action
through a transportation district by the counties and cities which are to
compose the proposed transportation district will facilitate the planning and
development of the needed transportation system. Such ordinances shall be filed
with the Secretary of the Commonwealth and upon certification by that officer
to the Tax Commissioner and the governing bodies of each of the participating
counties and cities that the ordinances required by this chapter have been
filed and, upon the basis of the facts set forth therein, satisfy such
requirements, the territory defined in such ordinances, upon the entry of such
certification in the minutes of the proceedings of the governing bodies of each
of the counties and cities, shall be and constitute a transportation district
for all of the purposes of this chapter, known and designated by the name
stated in the ordinances.
(2) B. Notwithstanding the
provisions of subsection (1) A, any county or city may,
subject to the applicable provisions of this chapter, constitute itself a
transportation district in the event that no governing body of any contiguous
county or city wishes to combine for such purpose, provided that the governing
body of such single jurisdictional transportation district shall comply with
the provisions of subsection (1) A by adopting an ordinance which that (i) shall (1) set forth the name of the
proposed transportation district,
which shall include the words "transit district" or
"transportation district," (2) (ii) shall fix, in such county
or city, the boundaries thereof, (3) (iii) shall name the county or
city which that is in whole or in part to be embraced therein, and (4) (iv) shall
contain a finding that the orderly growth and development of the county or city
and the comfort, convenience and safety of its citizens require an improved
transportation district, composed of transit facilities, public highways, and
other modes of transport, and that joint action with contiguous counties and
cities has not been agreed to at this time, but that the formation of a
transportation district will facilitate the planning and development of the
needed transportation system, and shall file such ordinance in the manner and
mode required by subsection (1) A. At such time as the
governing body of any contiguous county or city desires to combine with the
original jurisdiction for the formation of an enlarged transportation district,
it shall enter into an agreement with the commission of the original
transportation district on such terms and conditions, consistent with the
provisions of this chapter, as may be agreed upon by such commission and such
additional county or city, and in conformance with the following procedures.
The governing body of the county or city having jurisdiction over the territory
to be added to the original transportation district shall adopt an ordinance
specifying the area to be enlarged, containing the finding specified in
subsection (1) A, and a statement that a
contract or agreement between the county or city and the commission, specifying
the terms and conditions of admittance to the transportation district, has been executed. The
ordinance to which shall be attached a certified copy of such contract, shall
be filed with the Secretary of the Commonwealth, and upon certification by that
officer to the Tax Commissioner, the commission, and to the governing bodies of
each of the component counties and cities that the ordinance required by this
section has been filed, and that the terms thereof conform to the requirements
of this section, such additional county, or part thereof, or city, upon the
entry of such certification in the minutes of the proceedings of the governing
body of such county or city, shall become a component government of the
transportation district and the county, or portion thereof specified, or city
shall be embraced in the territory of the transportation district.
§ 58.1-1720. Tax on fuel sold in certain transportation
districts.
A. In addition to all other taxes now imposed by law, there is hereby
may be imposed a license or
privilege tax upon every distributor who engages in the business of selling
fuels at wholesale to retail dealers for retail sale in (i) any county or city or portion thereof that is a
member of any transportation district in which a rapid heavy rail commuter mass
transportation system operating on an exclusive right-of-way and a bus commuter
mass transportation system are owned, operated or controlled, by an agency or a
commission as defined in § 15.2-4502, or (ii) any county or city or portion thereof that is a
member of any transportation district that is subject to § 15.2-4515 C and that
is contiguous to the Northern Virginia Transportation District. Imposition and collection of any such tax and the
rate of such tax shall be as determined by the local governing body of the
county or city in which it is to be imposed and collected.
The tax shall be imposed at a rate of not
more than 2.1 percent of the sales price charged by a
distributor for fuels sold to a retail dealer for retail sale in any such
county or city described in clause (i) or (ii). Such tax shall be imposed at the
time of the sale by the distributor to the retail dealer. The tax imposed by
this article shall be paid by the distributor, but the distributor shall
separately state the amount of the tax and add such tax to the sales price or
charge. Thereafter, such tax 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 tax imposed under this
article 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 tax is imposed pursuant to
subsection A.
For purposes of compensating a distributor for accounting for
and remitting the tax levied by this article, such distributor shall be allowed
to deduct two percent of the tax otherwise due in submitting his return and
paying the amount due by him if the amount was not delinquent at the time of
payment.
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