Retail Sales and Use Tax; Exemptions include additional one-half percent authorized for localities. (HB898)
Introduced By
Del. Jim Scott (D-Merrifield) with support from co-patrons Del. Bob Brink (D-Arlington), and Del. Ken Plum (D-Reston)
Progress
√ |
Introduced |
X |
Passed Committee |
☐ |
Passed House |
☐ |
Passed Senate |
☐ |
Signed by Governor |
☐ |
Became Law |
Description
Local sales and use tax; additional one-half percent authorized. Permits any locality to impose an additional one-half percent sales and use tax provided that all revenue generated from the additional tax is used solely for public educational purposes. Amends § 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.”), § 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.”), § 58.1-608.3 (“Entitlement to certain sales tax revenues.”), § 58.1-611.1 (“Rate of tax on sales of food purchased for human consumption.”), § 58.1-614 (“Vending machine sales.”), of the Code of Virginia. View Full Text »
Outcome
Map
This bill mentions Suffolk, Portsmouth City, Norfolk City, Hampton, Hampton City, Newport News City, Roanoke City, Salem City, Staunton.
