Northern Virginia Transportation Authority Sales & Use Tax Fund; established, etc. (HB1892)

Introduced By

Del. Vivian Watts (D-Annandale)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Transportation funding and administration.  Provides additional funding for transportation by (i) imposing a motor fuels sales tax rate of four percent, phased in over four years, for highway maintenance, (ii) increasing the state sales tax in Northern Virginia by 0.5 percent for transportation projects in Northern Virginia, and (iii) increasing the recordation tax in Northern Virginia at a rate of $0.40 per $100 valuation. The motor fuels tax is not effective until the unemployment rate in the Commonwealth decreases for four consecutive quarters after July 1, 2010. The bill also reduces the sales and use tax rate on food for human consumption from 1.5 percent to one percent, and repeals the authority for certain localities to impose a local income tax.  The bill requires the Department of Motor Vehicles, in consultation with the Virginia Port Authority and the Commonwealth Transportation Commissioner, to develop a fee schedule for overweight vehicles, to be presented to the Joint Commission on Transportation Accountability by December 15, 2011. In addition, the bill removes the sunset date from the 2009 Act of Assembly that reduced the special real property tax rate on commercial property in the localities embraced by the Northern Virginia Transportation Authority from $0.25 per $100 of assessed value, to $0.125 per $100 of assessed value. Finally, the bill increases the special real property tax rate on commercial property in localities in Hampton Roads from $0.10 per $100 of assessed value to $0.125 per $100 of assessed value. Read the Bill »


Bill Has Failed


01/11/2011Prefiled and ordered printed; offered 01/12/11 11101085D
01/11/2011Referred to Committee on Finance
02/08/2011Left in Finance