Bill Text: VA SB452 | 2020 | Regular Session | Comm Sub
Bill Title: Motor vehicle fuels; sales tax in certain counties and cities.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2020-03-03 - Left in Appropriations [SB452 Detail]
Download: Virginia-2020-SB452-Comm_Sub.html
Be it enacted by the General Assembly of Virginia:
1. That §§58.1-2295, as it is currently effective, and 58.1-2299.20, as it is currently effective and as it may become effective, of the Code of Virginia are amended and reenacted as follows:
§58.1-2295. (Contingent expiration date) Levy; payment of tax.
A. 1. In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is a member of (i) 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 commission as defined in §33.2-1901 or (ii) any transportation district that is subject to subsection C of §33.2-1915 and that is contiguous to the Northern Virginia Transportation District.
2. In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is located in a Planning District established pursuant to Chapter 42 (§15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of not less than 1.5 million but fewer than two million, as shown by the most recent United States Census, has not less than 1.2 million but fewer than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million but fewer than 50 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i). In any case in which the tax is imposed pursuant to clause (ii), such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met.
3. In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is located in a planning district established pursuant to Chapter 42 (§15.2-4200 et seq.) of Title 15.2 through which an interstate passes that (i) is more than 300 miles in length in the Commonwealth and (ii) as of January 1, 2019, carried more than 40 percent of interstate vehicle miles traveled for vehicles classified as Class 6 or higher.
4. In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city in which a tax is not imposed pursuant to the provisions of subdivision 1, 2, or 3.
B. 1. The tax shall be imposed on each gallon of fuel, other
than diesel fuel, sold by a distributor to a retail dealer for retail sale in
any such county or city described in subsection A at a rate of 2.1 percent
of the statewide average distributor price of a gallon of unleaded regular gasoline
as determined by the Commissioner pursuant to subdivision C 1 7.6 cents
per gallon on gasoline and gasohol. Beginning July 1, 2021, the tax rate
shall be adjusted annually based on the greater of (i) the change in the United
States Average Consumer Price Index for all items, all urban consumers (CPI-U),
as published by the Bureau of Labor Statistics for the U.S. Department of Labor
for the previous year or (ii) zero. For alternative fuels other than liquid
alternative fuels, the Commissioner shall determine an equivalent tax rate
based on gasoline gallon equivalency.
2. The tax shall be imposed on each gallon of diesel fuel sold
by a distributor to a retail dealer for retail sale in any such county or city
at a rate of 2.1 percent of the statewide average distributor price of a
gallon of diesel fuel as determined by the Commissioner pursuant to subdivision
C 2 7.7 cents per gallon on diesel fuel. Beginning July 1, 2021,
the tax rate shall be adjusted annually based on the greater of (i) the change
in the United States Average Consumer Price Index for all items, all urban
consumers (CPI-U), as published by the Bureau of Labor Statistics for the U.S.
Department of Labor for the previous year or (ii) zero.
C. 1. To determine the statewide average distributor price
of a gallon of unleaded regular gasoline, the Commissioner shall use the period
from June 1 to November 30, inclusive, as the base period for the determination
of the rate of the tax for the immediately following applied period beginning
January 1 and ending June 30, inclusive. The Commissioner shall use the period
from December 1 to May 31, inclusive, as the base period for the determination
of the rate of the tax for the immediately following applied period beginning
July 1 and ending December 31, inclusive. In no case shall the statewide
average distributor price of a gallon of unleaded regular gasoline determined
for the purposes of this section be less than the statewide average wholesale
price of a gallon of unleaded regular gasoline on February 20, 2013, plus a
distributor charge calculated by the Commissioner for that date.
2. To determine the statewide average distributor price of
a gallon of diesel fuel, the Commissioner shall use the period from June 1 to
November 30, inclusive, as the base period for the determination of the rate of
the tax for the immediately following applied period beginning January 1 and
ending June 30, inclusive. The Commissioner shall use the period from December
1 to May 31, inclusive, as the base period for the determination of the rate of
the tax for the immediately following applied period beginning July 1 and
ending December 31, inclusive. In no case shall the statewide average
distributor price of a gallon of diesel fuel determined for the purposes of
this section be less than the statewide average wholesale price of a gallon of
diesel fuel on February 20, 2013, plus a distributor charge calculated by the
Commissioner for that date.
D. The tax levied under this section shall be imposed
at the time of sale by the distributor to the retail dealer.
E. D. The tax imposed by this section shall be
paid by the distributor, but the distributor shall separately state the amount
of the tax and add such tax to the price or charge. Thereafter, such tax shall
be a debt from the retail dealer to the distributor until paid and shall be
recoverable at law in the same manner as other debts. No action at law or suit
in equity under this chapter shall be maintained in the Commonwealth by any
distributor who is not registered under §58.1-2299.2 or is delinquent in the
payment of taxes imposed under this chapter.
F. E. Nothing in this section shall be construed
to exempt the imposition and remittance of tax pursuant to this section in a
sale to a retail dealer in which the distributor and the retail dealer are the
same person.
§58.1-2299.20. (Contingent expiration dates) Disposition of tax revenues.
A. All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (i) of subdivision A 1 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:
1. One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district's share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to §33.2-3500;
2. a. Until June 30, 2019, an amount equal to the increase in taxes, interest, and civil penalties paid to the Commissioner each month, compared with the same month for fiscal year 2018, minus any amounts deposited pursuant to subdivision 1, shall be deposited into the Washington Metropolitan Area Transit Capital Fund established pursuant to §33.2-3401; and
b. Beginning on July 1, 2019, an amount equal to one-twelfth of the increase in taxes, interest, and civil penalties paid to the Commissioner in fiscal year 2019 compared to fiscal year 2018, minus any amounts deposited pursuant to subdivision A 1, shall be deposited in the Washington Metropolitan Area Transit Authority Capital Fund established pursuant to § 33.2-3401; and
3. All remaining funds shall be deposited in a special fund entitled the "Special Fund Account of the Transportation District of _______." The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district which was established on or before January 1, 1986, and is also subject to subsection C of §33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.
B. All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (ii) of subdivision A 1 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:
1. One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district's share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to §33.2-3500; and
2. All remaining funds shall be deposited in a special fund entitled the "Special Fund Account of the Transportation District of _______." The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district that was established on or before January 1, 1986, and is also subject to subsection C of §33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.
C. All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 2 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into special funds established by law. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in §33.2-2600. For additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.
D. All taxes, interest, and civil penalties paid to the
Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail
dealers for retail sale in any county or city set forth in §58.1-2295.1
subdivision A 3 of §58.1-2295, after subtraction of the direct costs of
administration by the Department, shall be deposited into the Interstate 81
Corridor Improvement Fund established pursuant to Chapter 36 (§33.2-3600) of
Title 33.2.
E. All taxes, interest, and civil penalties paid to the Commonwealth pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 4 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund titled the "Special Fund Account for the Highway Construction District Grant Program" to be allocated by the Commonwealth Transportation Board as highway construction district grants pursuant to §33.2-371 to the construction districts in which the taxes, interest, and civil penalties were generated.
F. The direct cost of administration of this section shall be credited to the funds appropriated to the Department.
§58.1-2299.20. (For contingent effective date, see Acts 2019, cc. 837 and 846) Disposition of tax revenues.
A. All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (i) of subdivision A 1 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:
1. One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district's share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to §33.2-3500;
2. a. Until June 30, 2019, an amount equal to the increase in taxes, interest, and civil penalties paid to the Commissioner each month, compared with the same month for fiscal year 2018, minus any amounts deposited pursuant to subdivision 1, shall be deposited into the Washington Metropolitan Area Transit Capital Fund established pursuant to §33.2-3401; and
b. Beginning on July 1, 2019, an amount equal to one-twelfth of the increase in taxes, interest, and civil penalties paid to the Commissioner in fiscal year 2019 compared to fiscal year 2018, minus any amounts deposited pursuant to subdivision A 1, shall be deposited in the Washington Metropolitan Area Transit Authority Capital Fund established pursuant to §33.2-3401; and
3. All remaining funds shall be deposited in a special fund entitled the "Special Fund Account of the Transportation District of _______." The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district which was established on or before January 1, 1986, and is also subject to subsection C of §33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.
B. All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (ii) of subdivision A 1 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:
1. One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district's share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to §33.2-3500; and
2. All remaining funds shall be deposited in a special fund entitled the "Special Fund Account of the Transportation District of _______." The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district that was established on or before January 1, 1986, and is also subject to subsection C of §33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.
C. All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 2 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into special funds established by law. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in §33.2-2600. For additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.
D. All taxes, interest, and civil penalties paid to the Commonwealth pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 4 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund titled the "Special Fund Account for the Highway Construction District Grant Program" to be allocated by the Commonwealth Transportation Board as highway construction district grants pursuant to §33.2-371 to the construction districts in which the taxes, interest, and civil penalties were generated.
E. The direct cost of administration of this section shall be credited to the funds appropriated to the Department.
§58.1-2299.20. (Contingent effective date) Disposition of tax revenues.
A. Except as provided in subsection B, all taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund entitled the "Special Fund Account of the Transportation District of _______." The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of §33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district which was established on or before January 1, 1986, and is also subject to subsection C of §33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction. The direct costs of administration shall be credited to the funds appropriated to the Department.
B. All taxes, interest, and civil penalties paid to the
Commissioner pursuant to this chapter for the sale of fuels at wholesale to
retail dealers for retail sale in any county or city set forth in §
58.1-2295.1 subdivision A 3 of §58.1-2295, after subtraction of the
direct costs of administration by the Department, shall be deposited into the
Interstate 81 Corridor Improvement Fund established pursuant to Chapter 36 (§
33.2-3600) of Title 33.2.
C. All taxes, interest, and civil penalties paid to the Commonwealth pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 4 of §58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund titled the "Special Fund Account for the Highway Construction District Grant Program" to be allocated by the Commonwealth Transportation Board as highway construction district grants pursuant to §33.2-371 to the construction districts in which the taxes, interest, and civil penalties were generated.
2. That §58.1-2295.1 of the Code of Virginia is repealed.
3. That the provisions of this act that generate additional revenues for transportation shall expire on December 31 of any year in which the General Assembly appropriates or transfers any of such additional revenue for any non-transportation-related purpose.
4. That the provisions of this act may result in a net increase in periods of imprisonment or commitment. Pursuant to §30-19.1:4 of the Code of Virginia, the estimated amount of the necessary appropriation cannot be determined for periods of imprisonment in state adult correctional facilities; therefore, Chapter 854 of the Acts of Assembly of 2019 requires the Virginia Criminal Sentencing Commission to assign a minimum fiscal impact of $50,000. Pursuant to §30-19.1:4 of the Code of Virginia, the estimated amount of the necessary appropriation is $0 for periods of commitment to the custody of the Department of Juvenile Justice.
