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HOUSE
BILL NO. 6055
Offered June 25, 2008
A
BILL to amend and reenact §§ 15.2-4838.1,
15.2-4840,
46.2-332,
46.2-755.1,
46.2-1167.1,
58.1-540,
58.1-605,
58.1-606,
58.1-802.1,
58.1-2402.1,
58.1-3221.3,
and 58.1-3825.1
of the Code of Virginia; to amend the Code of
Virginia by adding in Title 33.1 a chapter
numbered 10.3, consisting of sections numbered
33.1-391.17
and 33.1-391.18;
and to repeal Chapter 10.2 (§§ 33.1-391.6
through 33.1-391.15)
of Title 33.1, §§ 46.2-755.2
and 58.1-625.1,
and Article 4.1 (§§ 58.1-1724.2
through 58.1-1724.7)
of Chapter 17 of Title 58.1 of the Code of
Virginia, and the fifth, sixth, thirteenth,
fourteenth, fifteenth, eighteenth, and
nineteenth enactments of Chapter 896 of the
Acts of Assembly of 2007, relating to
transportation funding and administration in
the Northern Virginia and Hampton Roads areas.
---------- Patrons--
Hamilton and Albo
----------
The General
Assembly declares it to be in the public
interest that the economic development needs
and economic growth potential of Hampton Roads
and Northern Virginia be addressed by special
transportation revenues to provide for the
costs of providing an adequate, modern, safe,
and efficient transportation network in
Hampton Roads and Northern Virginia and hereby
enacts the following legislation to provide
for the same.
First
fallacy: existing revenues - raising taxes -
are needed.
The
newest Regional Government for Hampton Roads
isn't the HRTA, but the MPO. Google and check
out to see how many of the same people are in
the MPO/HRPDC/HRTA. The MPO is an appointed
body - not elected.
§ 33.1-391.17.
Hampton Roads Transportation Revenue Fund
established.
There is
hereby created in the state treasury a special
nonreverting fund to be known as the Hampton
Roads Transportation Revenue Fund, hereafter
referred to as “the Fund.” The Fund shall
be established on the books of the
Comptroller. The Fund shall consist of fees
and taxes imposed pursuant to §§ 46.2-755.1,
46.2-1167.1,
and 58.1-2402.1
in the Counties of Isle of Wight, James City,
and York and the Cities of Chesapeake,
Hampton, Newport News, Norfolk, Poquoson,
Portsmouth, Suffolk, Virginia Beach, and
Williamsburg, and any other funds that may be
deposited into 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
new transportation construction projects in
the Counties of Isle of Wight, James City, and
York and the Cities of Chesapeake, Hampton,
Newport News, Norfolk, Poquoson, Portsmouth,
Suffolk, Virginia Beach, and Williamsburg, as
required by law; and then as determined by the
Hampton
Roads Metropolitan Planning Organization.
Our
MPO has been cited for violating Federal Law
in its functioning. It is one of the worst
performing MPOs in the Nation.
Some
money will come from the Port.
§
33.1-391.18.
Revenues attributable to economic growth from
cargo marine terminals deposited into the
Hampton Roads Transportation Revenue Fund.
A. As used
in this section, unless the context clearly
shows otherwise:
“Base
number of cargo containers” means the cargo
containers in the Commonwealth’s fiscal year
beginning July 1, 2008.
“Cargo
container” means the number of cargo
containers loaded onto, or unloaded from,
ships in the ports for commerce in a fiscal
year, measured in 20-foot-equivalent units.
“Net
revenues” means the gross revenues less the
applicable portion of any refunds.
“Ports”
means the public and private general cargo
marine terminals located in Hampton Roads.
“State
tax revenues” means the net revenues
collected from the (i) state sales tax
pursuant to Chapter 6 (§ 58.1-600
et seq.) of Title 58.1, (ii) individual income
tax pursuant to Chapter 3 (§ 58.1-300
et seq.) of Title 58.1, (iii) corporate income
tax pursuant to Chapter 3 (§ 58.1-300
et seq.) of Title 58.1, plus (iv) insurance
license tax pursuant to Chapter 25 (§ 58.1-2500
et seq.) of Title 58.1 for the
Commonwealth’s fiscal year beginning July 1,
2008.
B. There
shall be deposited into the Hampton Roads
Transportation Revenue Fund established under
§ 33.1-391.17
a portion of the growth in state taxes
attributable to economic activity generated or
facilitated by the ports of Hampton Roads. The
amount deposited into the Fund in each fiscal
year shall be determined using the following
revenue ratio: state tax revenues attributable
to economic activity generated or facilitated
by the ports/Base number of cargo containers.
The
General Assembly intends for the revenue ratio
to be a measure of the state revenues
attributable to economic activity of the ports
on a per-cargo-container basis.
Deposits
to the Fund shall begin in the
Commonwealth’s fiscal year starting on July
1, 2010. For such fiscal year, the amount
deposited to the Fund shall be computed by:
1. First
multiplying the revenue ratio by the increase
in cargo containers for the most recently
ended fiscal year over the base number of
cargo containers, and
2. Second
multiplying such product by 30 percent (.30).
As a
result, the amount deposited into the Fund for
the Commonwealth’s fiscal year starting on
July 1, 2010, shall be computed using the
following formula: revenue ratio X (Increase
in cargo containers in Fiscal Year 2009-2010
over the base number of cargo containers) X
.30.
For the
fiscal year starting on July 1, 2011, and for
each fiscal year thereafter, the amount
deposited into the Fund shall be computed
using such formula except that the cargo
containers in the most recently ended fiscal
year shall be used for determining the
increase over the base number of cargo
containers.
C. The
Secretary of Finance, in consultation with the
Secretary of Transportation, shall determine
the revenue ratio. In determining the
numerator of the revenue ratio or the state
tax revenues attributable to economic activity
generated or facilitated by the ports, the
Secretary shall include state tax revenues
from (i) port operations, including but not
limited to revenues from pilots, longshoremen,
truck and rail transportation, insurance,
warehousing, storage, and ship servicing; (ii)
the production in Virginia of goods exported
through the ports; (iii) imports sold to
citizens of the Commonwealth or used as inputs
by businesses located in the Commonwealth or
by Virginia state and local governmental
entities; and (iv) employee compensation, fuel
costs, business and professional services,
power, and communications relating to the
factors set forth in clauses (i) through
(iii). The Secretary shall determine the
revenue ratio no later than January 1, 2010,
and shall promptly report the same to the
chairmen of the House Committee on
Appropriations, House Committee on Finance,
and the Senate Committee on Finance.
D. The
Secretary of Finance, in consultation with the
Secretary of Transportation, shall determine
the amount to be deposited into the Fund in
each fiscal year in accordance with the
provisions of this section. The Secretary of
Finance shall provide a written certification
of the same to the Comptroller by August 31
each year. The Comptroller shall then deposit
such amount into the Fund by making four equal
deposits into the Fund on the 15th
of September, December, March, and June.
E.
Notwithstanding any other provision of this
section, the amount deposited into the Fund
pursuant to this section shall
not exceed $250 million in any fiscal year.
The
Port and people who profit from port to
interior infrastructure won't pay more than
$250m a year.
Here's
what The People, the local peasants, will pay.
§ 46.2-332.
Fees.
A. On
and after January 1, 1990, the fee for each
driver's license other than a commercial
driver's license shall be two dollars and
forty cents per year. If the license is a
commercial driver's license or seasonal
restricted commercial driver's license, the
fee shall be six dollars per year. Persons
twenty-one years old or older may be issued a
scenic driver's license, learner's permit, or
commercial driver's license for an additional
fee of five dollars. For any one or more
driver's license endorsements, except a
motorcycle endorsement, there shall be an
additional fee of one dollar per year; for a
motorcycle endorsement, there shall be an
additional fee of two dollars per year. For
any and all driver's license classifications,
there shall be an additional fee of one dollar
per year. For any revalidation of a seasonal
restricted commercial driver's license, the
fee shall be five dollars.
A
reexamination fee of two dollars shall be
charged for each administration of the
knowledge portion of the driver's license
examination taken by an applicant who is
eighteen years of age or older if taken more
than once within a fifteen-day period. The
reexamination fee shall be charged each time
the examination is administered until the
applicant successfully completes the
examination, if taken prior to the fifteenth
day.
An applicant
who is less than eighteen years of age who
does not successfully complete the knowledge
portion of the driver's license examination
shall not be permitted to take the knowledge
portion more than once in fifteen days.
If the
applicant for a driver's license is an
employee of the Commonwealth, or of any
county, city, or town who drives a motorcycle
or a commercial motor vehicle solely in the
line of his duty, he shall be exempt from the
additional fee otherwise assessable for a
motorcycle classification or a commercial
motor vehicle endorsement. The Commissioner
may prescribe the forms as may be requisite
for completion by persons claiming exemption
from additional fees imposed by this section.
No additional
fee above two dollars and forty cents per year
shall be assessed for the driver's license or
commercial driver's license required for the
operation of a school bus.
Excluding the
two-dollar reexamination fee, one dollar and
fifty cents of all fees collected for each
original or renewal driver's license shall be
paid into the driver education fund of the
state treasury and expended as provided by
law. Unexpended funds from the driver
education fund shall be retained in the fund
and be available for expenditure in ensuing
years as provided therein.
All fees for
motorcycle endorsements shall be distributed
as provided in § 46.2-1191.
B.
Beginning October 1, 2008, in addition to all
other fees authorized by this chapter, there
is hereby imposed by the Commonwealth an
additional fee of $100 for the initial
issuance of a driver's license for people who
reside in the counties and cities embraced by
the Northern Virginia Transportation Authority
to be collected by the Commissioner and
deposited into the state treasury.
1. The
Comptroller shall transfer from the general
fund of the state treasury to the Northern
Virginia Transportation Authority all net fees
collected under this section. Such net revenue
shall be transferred by warrants of the
Comptroller drawn on the Treasurer of Virginia
as soon as practicable after the close of each
month during which the net revenue was
received into the state treasury. For the
purposes of the Comptroller making the
required transfers, the Commissioner shall
make a written certification to the
Comptroller no later than the twenty-fifth of
each month certifying the net fees collected
in the preceding month.
2. Within
three calendar days of receiving such
certification, the Comptroller shall make the
required transfers to the Northern Virginia
Transportation Authority of the net revenue
from the fees. The Northern Virginia
Transportation Authority shall use such
amounts to the fullest extent practicable to
support the repayment of bonds pursuant to § 15.2-4839.
C. The
additional fee imposed pursuant to subsection
B shall not, however, be imposed for the
issuance of a driver's license to any person
to whom a Virginia driver's license was
previously issued but whose Virginia driver's
license had expired or had been suspended or
revoked. Furthermore, the amount of such
additional fee, for any minor who presents
proof thereof satisfactory to the
Commissioner, shall be waived for the
successful completion of a driver safety
course approved by the Department. Any and all
fees imposed pursuant to subsection B shall be
collected by the Department of Motor Vehicles
at the time the initial license is issued. The
Commissioner shall maintain records of the fee
imposed and collected per person and the
locality where each person resides.
D.
This section shall supersede conflicting
provisions of this chapter.
§ 46.2-755.1.
Additional annual license fees in certain
localities.
A. In
addition to taxes and license fees imposed
pursuant to § 46.2-752
and to all other taxes and fees permitted by
law, there is hereby imposed by the
Commonwealth an additional non-refundable
annual license fee in the amount of $20 for
each vehicle registered in the Counties of
Isle of Wight, James City, and York and the
Cities of Chesapeake, Hampton, Newport News,
Norfolk, Poquoson, Portsmouth, Suffolk,
Virginia Beach, and Williamsburg Hampton
Roads Transportation Authority established
pursuant to § 33.1-391.7
and the Northern Virginia Transportation
Authority established pursuant to § 15.2-4830
are authorized to charge an additional
non-refundable annual license fee in the
amount of $10 for each vehicle registered in
any county or city that is embraced by
the respective Authority, for such
vehicles subject to state registration fees
under other provisions in this Title.
Such additional license fees shall not,
however, be charged for any vehicle registered
under the International Registration Plan
developed by International Registration Plan,
Inc.
B. Any and
all fees imposed pursuant to this section
shall be collected by the Department of Motor
Vehicles at the time the vehicle is registered
with the Department or when its registration
is renewed. Each fee shall be deposited into
the state treasury. All such fees shall be
remitted by the Comptroller on a monthly basis
from the general fund of the state treasury to
the Hampton Roads Transportation Revenue Fund
established by § 33.1-391.17.
The Commissioner shall maintain records of the
fee imposed and collected and the locality
where each vehicle is registered.
C. The
additional fee imposed pursuant to this
section shall expire on October 1, 2013.
§ 46.2-1167.1.
Additional state fee in certain counties and
cities.
A. In
addition to all other charges and fees
permitted by law, there is hereby imposed
by the Commonwealth an additional fee at the
time of inspection in the amount of $20 for
all vehicles inspected in the Counties of Isle
of Wight, James City, and York and the Cities
of Chesapeake, Hampton, Newport News, Norfolk,
Poquoson, Portsmouth, Suffolk, Virginia Beach,
and Williamsburg, for which an amount is
permitted to be charged for inspection
pursuant to § 46.2-1167.
the Hampton Roads Transportation
Authority and the Northern Virginia
Transportation Authority are authorized to
charge an additional fee at the time of
inspection in the amount of $10 for all
vehicles for which an amount is permitted to
be charged for inspection pursuant to § 46.2-1167
in the area embraced by the respective
Authority and which shall be transmitted to
the respective Authority.
B. Any and
all fees imposed pursuant to this section
shall be deposited into the state treasury.
All such fees shall be remitted by the
Comptroller on a monthly basis from the
general fund of the state treasury to the
Hampton Roads Transportation Revenue Fund
established by § 33.1-391.17.
The Commissioner shall maintain records of the
fee imposed and collected and the locality
where each vehicle is inspected.
C. The
additional fee imposed pursuant to this
section shall expire on October 1, 2013.
§ 58.1-540.
Levy of the tax.
A. Any county
having a population of more than 500,000, as
determined by the 1980 U. S. Census, any
county or city adjacent thereto, and any city
contiguous to such an adjacent county or city,
or any city with a population of at least
265,000, is hereby authorized to levy a local
income tax at any increment of one-quarter
percent up to a maximum rate of one percent
upon the Virginia taxable income as determined
in § 58.1-322
for an individual, § 58.1-361
for a fiduciary of an estate or trust, or § 58.1-402
for a corporation, for each taxable year of
every resident of such county or city or
corporation having income from sources within
such county or city, subject to the
limitations of subsection B of this section.
The same rate shall apply to individuals,
fiduciaries and corporations.
B. The
authority to levy a local income tax as
provided in subsection A may be exercised by a
county or city governing body only if (i)
the county or city is not imposing, receiving
revenue from, or benefiting from the taxes and
fees imposed pursuant to subsection B of § 46.2-332,
and §§ 46.2-755.1,
46.2-1167.1,
58.1-802.1,
58.1-2402.1,
58.1-3221.3,
and 58.1-3825.1,
and (ii) approved in a referendum within
the county or city. The referendum shall be
held in accordance with § 24.2-684.
The referendum may be initiated either by a
resolution of the governing body of the county
or city or on the filing of a petition signed
by a number of registered voters of the county
or city equal in number to ten percent of the
number of voters registered in the county or
city on January 1 of the year in which the
petition is filed with the circuit court of
such county or city. The clerk of the circuit
court shall publish notice of the election in
a newspaper of general circulation in the
county or city once a week for three
consecutive weeks prior to the election. The
ballot used shall be printed to read as
follows:
"Shall
the governing body of (...name of county or
city...) have the authority to levy a local
income tax of up to one percent for
transportation purposes in accordance with § 58.1-540
of the Code of Virginia?
_ Yes
_ No"
If the voters
by a majority vote approve the authority of
the local governing body to levy a local
income tax, the tax may be imposed by the
adoption of an ordinance by the governing body
of the county or city in accordance with
general or special law, and the tax may be
thereafter enacted, modified or repealed as
any other tax the governing body is empowered
to levy subject only to the limitations
herein. No ordinance levying a local income
tax shall be repealed unless and until all
debts or other obligations of the county or
city to which such revenues are pledged or
otherwise committed have been paid or
provision made for payment.
§ 58.1-605.
To what extent and under what conditions
cities and counties may levy local sales
taxes; collection thereof by Commonwealth and
return of revenue to each city or county
entitled thereto.
A. No county,
city or town shall impose any local general
sales or use tax or any local general retail
sales or use tax except as authorized by this
section.
B. The
council of any city and the governing body of
any county may levy a general retail sales tax
at the rate of one percent to provide revenue
for the general fund of such city or county.
Such tax shall be added to the rate of the
state sales tax imposed by §§ 58.1-603
and 58.1-604
and 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 a local sales tax.
C. The
council of any city and the governing body of
any county desiring to impose a local sales
tax under this section may do so by the
adoption of an ordinance stating its purpose
and referring to this section, and providing
that such ordinance shall be effective on the
first day of a month at least 60 days after
its adoption. A certified copy of such
ordinance shall be forwarded to the Tax
Commissioner so that it will be received
within five days after its adoption.
D. Any local
sales tax levied under this section shall be
administered and collected by the Tax
Commissioner in the same manner and subject to
the same penalties as provided for the state
sales tax.
E. All local
sales tax moneys collected by the Tax
Commissioner under this section shall be paid
into the state treasury to the credit of a
special fund which is hereby created on the
Comptroller's books under the name
"Collections of Local Sales Taxes."
Such local sales tax moneys shall be credited
to the account of each particular city or
county levying a local sales tax under this
section. The basis of such credit shall be the
city or county in which the sales were made as
shown by the records of the Department and
certified by it monthly to the Comptroller,
namely, the city or county of location of each
place of business of every dealer paying the
tax to the Commonwealth without regard to the
city or county of possible use by the
purchasers. If a dealer has any place of
business located in more than one political
subdivision by reason of the boundary line or
lines passing through such place of business,
the amount of sales tax paid by such a dealer
with respect to such place of business shall
be treated for the purposes of this section as
follows: one-half shall be assignable to each
political subdivision where two are involved,
one-third where three are involved, and
one-fourth where four are involved.
F. As soon as
practicable after the local sales tax moneys
have been paid into the state treasury in any
month for the preceding month, the Comptroller
shall draw his warrant on the Treasurer of
Virginia in the proper amount in favor of each
city or county entitled to the monthly return
of its local sales tax moneys, and such
payments shall be charged to the account of
each such city or county under the special
fund created by this section. If errors are
made in any such payment, or adjustments are
otherwise necessary, whether attributable to
refunds to taxpayers, or to some other fact,
the errors shall be corrected and adjustments
made in the payments for the next six months
as follows: one-sixth of the total adjustment
shall be included in the payments for the next
six months. In addition, the payment shall
include a refund of amounts erroneously not
paid to the city or county and not previously
refunded during the three years preceding the
discovery of the error. A correction and
adjustment in payments described in this
subsection due to the misallocation of funds
by the dealer shall be made within three years
of the date of the payment error.
G. Such
payments to counties are subject to the
qualification that in any county wherein is
situated any incorporated town constituting a
special school district and operated as a
separate school district under a town school
board of three members appointed by the town
council, the county treasurer shall pay into
the town treasury for general governmental
purposes the proper proportionate amount
received by him in the ratio that the school
age population of such town bears to the
school age population of the entire county. If
the school age population of any town
constituting a separate school district is
increased by the annexation of territory since
the last preceding school age population
census, such increase shall, for the purposes
of this section, be added to the school age
population of such town as shown by the last
such census and a proper reduction made in the
school age population of the county or
counties from which the annexed territory was
acquired.
H. One-half
of such payments to counties are subject to
the further qualification, other than as set
out in subsection G above, that in any county
wherein is situated any incorporated town not
constituting a separate special school
district which has complied with its charter
provisions providing for the election of its
council and mayor for a period of at least
four years immediately prior to the adoption
of the sales tax ordinance, the county
treasurer shall pay into the town treasury of
each such town for general governmental
purposes the proper proportionate amount
received by him in the ratio that the school
age population of each such town bears to the
school age population of the entire county,
based on the latest statewide school census.
The preceding requirement pertaining to the
time interval between compliance with election
provisions and adoption of the sales tax
ordinance shall not apply to a tier-city. If
the school age population of any such town not
constituting a separate special school
district is increased by the annexation of
territory or otherwise since the last
preceding school age population census, such
increase shall, for the purposes of this
section, be added to the school age population
of such town as shown by the last such census
and a proper reduction made in the school age
population of the county or counties from
which the annexed territory was acquired.
I.
Notwithstanding the provisions of subsection
H, the board of supervisors of a county may,
in its discretion, appropriate funds to any
incorporated town not constituting a separate
school district within such county which has
not complied with the provisions of its
charter relating to the elections of its
council and mayor, an amount not to exceed the
amount it would have received from the tax
imposed by this chapter if such election had
been held.
J. It is
further provided that if any incorporated town
which would otherwise be eligible to receive
funds from the county treasurer under
subsection G or H of this section be located
in a county which does not levy a general
retail sales tax under the provisions of this
law, such town may levy a general retail sales
tax at the rate of one percent to provide
revenue for the general fund of the town,
subject to all the provisions of this section
generally applicable to cities and counties.
Any tax levied under the authority of this
subsection shall in no case continue to be
levied on or after the effective date of a
county ordinance imposing a general retail
sales tax in the county within which such town
is located.
§ 58.1-606.
To what extent and under what conditions
cities and counties may levy local use tax;
collection thereof by Commonwealth and return
of revenues to the cities and counties.
A. The
council of any city and the governing body of
any county which has levied or may hereafter
levy a city or county sales tax under § 58.1-605
may levy a city or county use tax at the rate
of one percent to provide revenue for the
general fund of such city or county. Such tax
shall be added to the rate of the state use
tax imposed by this chapter and shall be
subject to all the provisions of this chapter,
and all amendments thereof, and the rules and
regulations published with respect thereto,
except that no discount under § 58.1-622
shall be allowed on a local use tax.
B. The
council of any city and the governing body of
any county desiring to impose a local use tax
under this section may do so in the manner
following:
1. If the
city or county has previously imposed the
local sales tax authorized by § 58.1-605,
the local use tax may be imposed by the
council or governing body by the adoption of a
resolution by a majority of all the members
thereof, by a recorded yea and nay vote,
stating its purpose and referring to this
section, and providing that the local use tax
shall become effective on the first day of a
month at least 60 days after the adoption of
the resolution. A certified copy of such
resolution shall be forwarded to the Tax
Commissioner so that it will be received
within five days after its adoption. The
resolution authorized by this paragraph may be
adopted in the manner stated notwithstanding
any other provision of law, including any
charter provision.
2. If the
city or county has not imposed the local sales
tax authorized by § 58.1-605,
the local use tax may be imposed by ordinance
together with the local sales tax in the
manner set out in subsections B and C of § 58.1-605.
C. Any local
use tax levied under this section shall be
administered and collected by the Tax
Commissioner in the same manner and subject to
the same penalties as provided for the state
use tax.
D. The local
use tax authorized by this section shall not
apply to transactions to which the sales tax
applies, the situs of which for state and
local sales tax purposes is the city or county
of location of each place of business of every
dealer paying the tax to the Commonwealth
without regard to the city or county of
possible use by the purchasers. However, the
local use tax authorized by this section shall
apply to tangible personal property purchased
without this Commonwealth for use or
consumption within the city or county imposing
the local use tax, or stored within the city
or county for use or consumption, where the
property would have been subject to the sales
tax if it had been purchased within this
Commonwealth. The local use tax shall also
apply to leases or rentals of tangible
personal property where the place of business
of the lessor is without this Commonwealth and
such leases or rentals are subject to the
state tax. Moreover, the local use tax shall
apply in all cases in which the state use tax
applies.
E.
Out-of-state dealers who hold certificates of
registration to collect the use tax from their
customers for remittance to this Commonwealth
shall, to the extent reasonably practicable,
in filing their monthly use tax returns with
the Tax Commissioner, break down their
shipments into this Commonwealth by cities and
counties so as to show the city or county of
destination. If, however, the out-of-state
dealer is unable accurately to assign any
shipment to a particular city or county, the
local use tax on the tangible personal
property involved shall be remitted to the
Commonwealth by such dealer without attempting
to assign the shipment to any city or county.
F. Local use
tax revenue shall be distributed among the
cities and counties for which it is collected,
respectively, as shown by the records of the
Department, and the procedure shall be the
same as that prescribed for distribution of
local sales tax revenue under § 58.1-605.
The local use tax revenue that is not
accurately assignable to a particular city or
county shall be distributed monthly by the
appropriate state authorities among the cities
and counties in this Commonwealth imposing the
local use tax upon the basis of taxable retail
sales in the respective cities and counties in
which the local sales and use tax was in
effect in the taxable month involved, as shown
by the records of the Department, and computed
with respect to taxable retail sales as
reflected by the amounts of the local sales
tax revenue distributed among such cities and
counties, respectively, in the month of
distribution. Notwithstanding any other
provision of this section, the Tax
Commissioner shall develop a uniform method to
distribute local use tax. Any significant
changes to the method of local use tax
distribution shall be phased in over a
five-year period. Distribution information
shall be shared with the affected localities
prior to implementation of the changes.
G. All local
use tax revenue shall be used, applied or
disbursed by the cities and counties as
provided in § 58.1-605
with respect to local sales tax revenue.
§ 58.1-2402.1
State rental car transportation fee in certain
localities.
A. In
addition to all other taxes, fees, and other
charges imposed under law, the Hampton
Roads Transportation Authority established
pursuant to § 33.1-391.7
there is hereby imposed by the
Commonwealth a fee of two percent of the gross
proceeds on the daily rental of a vehicle
regardless of whether such vehicle is required
to be licensed in the Commonwealth, in the
Counties of Isle of Wight, James City, and
York and the Cities of Chesapeake, Hampton,
Newport News, Norfolk, Poquoson, Portsmouth,
Suffolk, Virginia Beach, and Williamsburg,
and in each county and city,
embraced by the Northern Virginia
Transportation Authority established pursuant
to § 15.2-4830,
may impose a fee of 2% of the gross proceeds
on the daily rental of a vehicle in any county
or city embraced by the respective Authority
wherein the daily rental of the vehicle
occurs, regardless of whether such vehicle is
required to be licensed in the Commonwealth.
The fee shall not be levied upon a rental to a
person for re-rental as an established
business or part of an established business or
incidental or germane to such business.
B. After
subtraction of the direct costs of
administration by the Department, the
Commissioner shall transfer the revenues
collected pursuant to this section to the Hampton
Roads Transportation Authority and the
Northern Virginia Transportation Authority, as
appropriate state treasury.
Nice
new touch to actually follow the Virginia
Constitution and put the money in the Treasury.
1. The
Comptroller shall transfer from the general
fund of the state treasury to the Northern
Virginia Transportation Authority that portion
of the fees attributable to the fees collected
in the counties and cities embraced by the
Northern Virginia Transportation Authority,
and shall transfer those fees attributable to
the fees collected in the Counties of Isle of
Wight, James City, and York and the Cities of
Chesapeake, Hampton, Newport News, Norfolk,
Poquoson, Portsmouth, Suffolk, Virginia Beach,
and Williamsburg into the Hampton
Roads Transportation Revenue Fund established
by § 33.1-391.17.
Such net revenue shall be transferred by
warrants of the Comptroller drawn on the
Treasurer of Virginia as soon as practicable
after the close of each month during which the
net revenue was received into the state
treasury. For the purposes of the Comptroller
making the required transfers, the
Commissioner shall make a written
certification to the Comptroller no later than
the twenty-fifth of each month certifying the
net fees generated in the preceding month,
segregated according to the portion
attributable to (i) the fees collected in the
counties and cities embraced by the Northern
Virginia Transportation Authority, and (ii)
those fees attributable to the fees collected
in the Counties of Isle of Wight, James City,
and York and the Cities of Chesapeake,
Hampton, Newport News, Norfolk, Poquoson,
Portsmouth, Suffolk, Virginia Beach, and
Williamsburg.
2. Within
three calendar days of receiving such
certification, the Comptroller shall make the
required transfers to the Northern Virginia
Transportation Authority for the amount
attributable to the net fees collected in the
counties and cities embraced by the Northern
Virginia Transportation Authority. The
Northern Virginia Transportation Authority
shall use such amounts to the fullest extent
practicable to support the repayment of bonds
pursuant to § 15.2-4839.
3. Within
three calendar days of receiving such
certification, the Comptroller shall make the
required transfers to the Hampton Roads
Transportation Revenue Fund established by § 33.1-391.17
for the amount attributable to the fees
collected in the Counties of Isle of Wight,
James City, and York and the Cities of
Chesapeake, Hampton, Newport News, Norfolk,
Poquoson, Portsmouth, Suffolk, Virginia Beach,
and Williamsburg.
C. The fee
imposed pursuant to this section in the
Counties of Isle of Wight, James City, and
York and the Cities of Chesapeake, Hampton,
Newport News, Norfolk, Poquoson, Portsmouth,
Suffolk, Virginia Beach, and Williamsburg,
shall expire on October 1, 2013.
CD.
Any and all fees imposed pursuant to this
section shall be collected by the Department
of Motor Vehicles. The Commissioner shall
maintain records of the fee imposed and
collected by locality.
DE.
The fee imposed pursuant to the authority
granted under this section shall be
implemented, enforced, and collected in the
same manner that rental taxes under this
chapter are implemented, enforced, and
collected.
§ 58.1-3221.3.
Classification of certain commercial and
industrial real property and taxation of such
property by certain localities.
A. Beginning
January 1, 2008, and solely for the purposes
of imposing the tax authorized pursuant to
this section, in the counties and cities that
are embraced by the Northern Virginia
Transportation Authority and the Hampton
Roads Transportation Authority, and in
the Counties of Isle of Wight, James City, and
York and the Cities of Chesapeake, Hampton,
Newport News, Norfolk, Poquoson, Portsmouth,
Suffolk, Virginia Beach, and Williamsburg all
real property used for or zoned to permit
commercial or industrial uses is hereby
declared to be a separate class of real
property for local taxation. Such
classification of real property shall exclude
all residential uses and all multifamily
residential uses, including but not limited to
single family residential units, cooperatives,
condominiums, townhouses, apartments, or homes
in a subdivision when leased on a unit by unit
basis even though these units may be part of a
larger building or parcel of real estate
containing more than four residential units.
B. In
addition to all other taxes and fees permitted
by law, (i) the governing body of any locality
embraced by the Northern Virginia
Transportation Authority may, by ordinance,
annually impose on all real property in the
locality specially classified in subsection A:
an amount of real property tax, in addition to
such amount otherwise authorized by law, at a
rate not to exceed $0.25 per $100 of assessed
value as the governing body may, by ordinance,
impose upon the annual assessed value of all
real property used for or zoned to permit
commercial or industrial uses; and (ii) the
governing body of any locality embraced by
the Hampton Roads Transportation Authority
each of the Counties of Isle of Wight, James
City, and York and the Cities of Chesapeake,
Hampton, Newport News, Norfolk, Poquoson,
Portsmouth, Suffolk, Virginia Beach, and
Williamsburg may, by ordinance, annually
impose on all real property in the locality
specially classified in subsection A: an
amount of real property tax, in addition to
such amount otherwise authorized by law, at a
rate not to exceed $0.10 per $100 of assessed
value as the governing body may, by ordinance,
impose upon the annual assessed value of all
real property used for or zoned to permit
commercial or industrial uses. The authority
granted in this subsection shall be subject to
the following conditions:
(1) Upon
appropriation, all revenues generated from the
additional real property tax imposed shall be
used exclusively for transportation purposes
that benefit the locality imposing the tax;
and
(2) The
additional real property tax imposed shall be
levied, administered, enforced, and collected
in the same manner as set forth in Subtitle
III of Title 58.1 for the levy,
administration, enforcement, and collection of
local taxes. In addition, the local assessor
shall separately assess and set forth upon the
locality's land book the fair market value of
that portion of property that is defined as a
separate class of real property for local
taxation in accordance with the provisions of
this section.
2. § 1.
That within 90 days of the effective date of
this act, the Virginia Department of
Transportation (VDOT) shall develop and
distribute requests for proposals for the
following under the
Public-Private Transportation Act of 1995
(§ 56-556
et seq. of the Code of Virginia), either as
concession agreements or otherwise:
1.
Construction of the Third Crossing of Hampton
Roads, linking the City of Newport News to the
City of Suffolk and the City of Norfolk;
(Dumps
thousands of trucks on I-64)
2.
Construction of the Southeastern
Expressway/Dominion Boulevard system in the
City of Chesapeake and the City of Virginia
Beach;
3.
Replacement of U.S. Route 460 from Bowers Hill
in the City of Chesapeake to the City of
Petersburg with a controlled access highway;
4.
Widening of Interstate Route 64 in the City of
Chesapeake from Battlefield Boulevard to
Bowers Hill, including the High Rise Bridge
over the Southern Branch of the Elizabeth
River;
5.
Widening of Interstate Route 64 from Bland
Boulevard in the City of Newport News to
Virginia Route 199 in James City County;
6.
Expansion of the Midtown Tunnel between the
City of Norfolk and the City of Portsmouth;
and
7.
Expansion of the Hampton Roads Bridge-Tunnel
between the City of Hampton and the City of
Norfolk by construction of a third
bridge-tunnel structure.
The
Public-Private partnership is for the same
list which actually INCREASES congestion. The
addition of the HRBT, which will decrease
congestion ISN'T on the MPO list anywhere.
This request for a partnership study doesn't
put the HRBT on the list. Nor does it
prioritize the list to put the HRBT on top.
§ 4. Any
funds received pursuant to the concession
agreements, or other similar agreements, shall
be deposited into the state treasury. All such
funds shall be remitted by the Comptroller on
a monthly basis from the general fund of the
state treasury to the Hampton Roads
Transportation Revenue Fund established by § 33.1-391.17
of the Code of Virginia.
This
is part of the big con. The MPO isn't elected.
Just like the HRTA that was declared
UNCONSTITUTIONAL by the Virginia Supreme Court
(9-0). The MPO is an unelected, unaccountable,
unseparated powers body that will spend
billions of dollars as they please. This is
the invitation to corruption.
6. 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.
And
if this bill is found to be UNCONSTITUTIONAL
too, any piece not found to be specifically
wrong, will survive - just like HB 3202.
This
is Frankenstein's Son for Transportation Mis-governance.
HB 3202 cost Republicans seats in the primary
and the general election. I understand the
latest polling indicates the opposition to
Regional Government as increased 11% in
Hampton Roads/Tidewater.
Either
the Republican 'leadership' thinks they can
con the voters that this isn't HB 3202 - with
the wrong plan, wrong regional government and
wrong funding or they want to see how many
more seats they can lose in 09 and 11.
Interesting,
indeed.
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