HB729: Transit funding; raises the existing regional transportation fee, etc.
Be it enacted by the General Assembly of Virginia:
1. That §§ 33.2-2509, 58.1-802.3, 58.1-811, as it is currently effective, 58.1-816, 58.1-1743, and 58.1-1744 of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding a section numbered 58.1-802.4 as follows:
§ 33.2-2509. Northern Virginia Transportation Authority Fund.
There is hereby created in the state treasury a special
nonreverting fund for Planning District 8 to be known as the Northern Virginia
Transportation Authority Fund, referred to in this chapter as "the Fund."
The Fund shall be established on the books of the Comptroller. All revenues
dedicated to the Fund pursuant to § §§ 58.1-638, 58.1-802.3,
and 58.1-816, any other funds that may be appropriated by the General
Assembly, and any funds that may be received for the credit of the Fund from
any other source shall be paid into the state treasury and credited to 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.
The amounts dedicated to the Fund pursuant to § §§
58.1-638, 58.1-802.4, and 58.1-816 shall be deposited monthly by the
Comptroller into the Fund and thereafter distributed to the Authority as soon
as practicable for use in accordance with § 33.2-2510. If the Authority
determines that such moneys distributed to it exceed the amount required to
meet the current needs and demands to fund transportation projects pursuant to
§ 33.2-2510, the Authority may invest such excess moneys to the same extent as
provided in subsection A of § 33.2-1525 for excess funds in the Transportation
Trust Fund.
The amounts deposited into the Fund and the distribution and expenditure of such amounts shall not be used to calculate or reduce the share of federal, state, or local revenues otherwise available to participating jurisdictions. Further, such revenues and moneys shall not be included in any computation of, or formula for, a locality's ability to pay for public education, upon which appropriations of state revenues to local governments for public education are determined.
§ 58.1-802.3. Regional transportation improvement fee.
In addition to any other tax or fee imposed under the
provisions of this chapter, a fee, delineated as the "regional WMATA
capital fee," is hereby imposed on each deed, instrument, or writing by
which lands, tenements, or other realty located in any county or city that is a
member of the Northern Virginia Transportation Authority is sold and is
granted, assigned, transferred, or otherwise conveyed to or vested in the
purchaser or any other person, by such purchaser's direction. The rate of the
fee, when the consideration or value of the interest, whichever is greater,
equals or exceeds $100, shall be $0.15 $0.10 for each $100 or
fraction thereof, exclusive of the value of any lien or encumbrance remaining
thereon at the time of the sale, whether such lien is assumed or the realty is
sold subject to such lien or encumbrance.
The fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section.
No such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.
Fees imposed by this section shall be collected by the clerk
of the court. For fees collected in a county or city located in a
transportation district established pursuant to Chapter 19 (§ 33.2-1900 et
seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established
in § 33.2-1936 shall be transferred to the state treasury as soon as
practicable and deposited into the fund established in § 33.2-3401. The fees
collected in any other county or city in which the fee is imposed shall be
retained by the county or city, and shall be used solely for
transportation purposes.
§ 58.1-802.4. Regional congestion relief fee.
In addition to any other tax or fee imposed under the provisions of this chapter, a fee, delineated as the "regional congestion relief fee," is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty located in any county or city in a planning district described in this section is sold and is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or any other person, by such purchaser's direction. The fee shall be imposed 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 two million or more, as shown by the most recent United States Census, has not less than 1.7 million motor vehicles registered therein, and has a total transit ridership of not less 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). The rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.10 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance. In any case in which the fee is imposed pursuant to clause (ii), such fee shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria under such clause have been met.
The fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section.
No such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.
Fees imposed by this section shall be collected by the clerk of the court and deposited into the state treasury as soon as practicable. Such fees shall then be deposited into special funds established by law. In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2509. For additional planning districts that may become subject to this section, funds shall be established by appropriate legislation.
§ 58.1-811. (Contingent expiration date) Exemptions.
A. The taxes imposed by §§ 58.1-801 and 58.1-807 shall not apply to any deed conveying real estate or lease of real estate:
1. To an incorporated college or other incorporated institution of learning not conducted for profit, where such real estate is intended to be used for educational purposes and not as a source of revenue or profit;
2. To an incorporated church or religious body or to the trustee or trustees of any church or religious body, or a corporation mentioned in § 57-16.1, where such real estate is intended to be used exclusively for religious purposes, or for the residence of the minister of any such church or religious body;
3. To the United States, the Commonwealth, or to any county, city, town, district, or other political subdivision of the Commonwealth;
4. To the Virginia Division of the United Daughters of the Confederacy;
5. To any nonstock corporation organized exclusively for the purpose of owning or operating a hospital or hospitals not for pecuniary profit;
6. To a corporation upon its organization by persons in control of the corporation in a transaction which qualifies for nonrecognition of gain or loss pursuant to § 351 of the Internal Revenue Code as it exists at the time of the conveyance;
7. From a corporation to its stockholders upon complete or partial liquidation of the corporation in a transaction which qualifies for income tax treatment pursuant to § 331, 332, 333, or 337 of the Internal Revenue Code as it exists at the time of liquidation;
8. To the surviving or new corporation, partnership, limited partnership, business trust, or limited liability company upon a merger or consolidation to which two or more such entities are parties, or in a reorganization within the meaning of § 368(a)(1)(C) and (F) of the Internal Revenue Code as amended;
9. To a subsidiary corporation from its parent corporation, or from a subsidiary corporation to a parent corporation, if the transaction qualifies for nonrecognition of gain or loss under the Internal Revenue Code as amended;
10. To a partnership or limited liability company, when the grantors are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer to a limited liability company is not a precursor to a transfer of control of the assets of the company to avoid recordation taxes;
11. From a partnership or limited liability company, when the grantees are entitled to receive not less than 50 percent of the profits and surplus of such partnership or limited liability company, provided that the transfer from a limited liability company is not subsequent to a transfer of control of the assets of the company to avoid recordation taxes;
12. To trustees of a revocable inter vivos trust, when the grantors in the deed and the beneficiaries of the trust are the same persons, regardless of whether other beneficiaries may also be named in the trust instrument, when no consideration has passed between the grantor and the beneficiaries;
13. When the grantor is an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code that is organized and operated primarily to acquire land and purchase materials to erect or rehabilitate low-cost homes on such land, which homes are sold at cost to persons who otherwise would be unable to afford to buy a home through conventional means;
14. When it is a deed of partition, or any combination of deeds simultaneously executed and having the effect of a deed of partition, among joint tenants, tenants in common, or coparceners; or
15. When it is a deed transferring property pursuant to a decree of divorce or of separate maintenance or pursuant to a written instrument incident to such divorce or separation.
B. The taxes imposed by §§ 58.1-803 and 58.1-804 shall not apply to any deed of trust or mortgage:
1. Given by an incorporated college or other incorporated institution of learning not conducted for profit;
2. Given by the trustee or trustees of a church or religious body or given by an incorporated church or religious body, or given by a corporation mentioned in § 57-16.1;
3. Given by any nonstock corporation organized exclusively for the purpose of owning and/or operating a hospital or hospitals not for pecuniary profit;
4. Given by any local governmental entity or political subdivision of the Commonwealth to secure a debt payable to any other local governmental entity or political subdivision;
5. Securing a loan made by an organization described in subdivision A 13;
6. Securing a loan made by a county, city, or town, or an agency of such a locality, to a borrower whose household income does not exceed 80 percent of the area median household income established by the U.S. Department of Housing and Urban Development, for the purpose of erecting or rehabilitating a home for such borrower, including the purchase of land for such home; or
7. Given by any entity organized pursuant to Chapter 9.1 (§ 56-231.15 et seq.) of Title 56.
C. The tax imposed by § 58.1-802 and the fee fees
imposed by § §§ 58.1-802.3 and 58.1-802.4 shall not apply
to any:
1. Transaction described in subdivisions A 6 through 12, 14, and 15;
2. Instrument or writing given to secure a debt;
3. Deed conveying real estate from an incorporated college or other incorporated institution of learning not conducted for profit;
4. Deed conveying real estate from the United States, the Commonwealth or any county, city, town, district, or other political subdivision thereof;
5. Conveyance of real estate to the Commonwealth or any county, city, town, district, or other political subdivision thereof, if such political unit is required by law to reimburse the parties taxable pursuant to § 58.1-802 or subject to the fee under § 58.1-802.3; or
6. Deed conveying real estate from the trustee or trustees of a church or religious body or from an incorporated church or religious body, or from a corporation mentioned in § 57-16.1.
D. No recordation tax shall be required for the recordation of any deed of gift between a grantor or grantors and a grantee or grantees when no consideration has passed between the parties. Such deed shall state therein that it is a deed of gift.
E. The tax imposed by § 58.1-807 shall not apply to any lease to the United States, the Commonwealth, or any county, city, town, district, or other political subdivision of the Commonwealth.
F. The taxes and fees imposed by §§ 58.1-801, 58.1-802, 58.1-802.3, 58.1-807, 58.1-808, and 58.1-814 shall not apply to (i) any deed of gift conveying real estate or any interest therein to The Nature Conservancy or (ii) any lease of real property or any interest therein to The Nature Conservancy, where such deed of gift or lease of real estate is intended to be used exclusively for the purpose of preserving wilderness, natural, or open space areas.
G. The words "trustee" or "trustees," as used in subdivisions A 2, B 2, and C 6, include the trustees mentioned in § 57-8 and the ecclesiastical officers mentioned in § 57-16.
H. No recordation tax levied pursuant to this chapter shall be levied on the release of a contractual right, if the release is contained within a single deed that performs more than one function, and at least one of the other functions performed by the deed is subject to the recordation tax.
I. No recordation tax levied pursuant to this chapter shall be levied on a deed, lease, easement, release, or other document recorded in connection with a concession pursuant to the Public-Private Transportation Act of 1995 (§ 33.2-1800 et seq.) or similar federal law.
J. No recordation tax shall be required for the recordation of any transfer on death deed or any revocation of transfer on death deed made pursuant to the Uniform Real Property Transfer on Death Act (§ 64.2-621 et seq.) when no consideration has passed between the parties.
K. No recordation tax levied pursuant to this chapter shall be required for the recordation of any deed of distribution when no consideration has passed between the parties. Such deed shall state therein on the front page that it is a deed of distribution. As used in this subsection, "deed of distribution" means a deed conveying property from an estate or trust (i) to the original beneficiaries of a trust from the trustees holding title under a deed in trust; (ii) the purpose of which is to comply with a devise or bequest in the decedent's will or to transfer title to one or more beneficiaries after the death of the settlor in accordance with a dispositive provision in the trust instrument; (iii) that carries out the exercise of a power of appointment; or (iv) is pursuant to the exercise of the power under the Uniform Trust Decanting Act (§ 64.2-779.1 et seq.).
§ 58.1-816. Distribution of recordation tax to cities and counties.
A. 1. Effective October 1, 1993 July 1, 2020,
twenty million dollars of the taxes imposed under §§ 58.1-801 through
58.1-809 which that are actually paid into the state treasury,
(i) $20 million shall be distributed among the counties and cities of
this the Commonwealth, except for the counties and cities located
in Planning District 8, in the manner provided in subsection B of this
section and (ii) $40 million shall be deposited into the fund
established pursuant to § 33.2-2509. Effective July 1, 1994, such annual
distribution shall increase to forty million dollars.
B. Subject to any transfers required under §§ 33.2-2400 and
58.1-816.1, the share of the state taxes distributable under this section among
the counties and cities shall be apportioned and distributed quarterly to each
county or city by the Comptroller by multiplying the amount to be distributed
by a fraction in which the numerator is the amount of the taxes imposed under
§§ 58.1-801 through 58.1-809 and actually paid into the state treasury which
that are attributable to deeds and other instruments recorded in the county
or city and the denominator is the amount of taxes imposed under §§ 58.1-801
through 58.1-809 actually paid into the state treasury. All distributions
pursuant to this section shall be made on a quarterly basis within thirty
30 days of the end of the quarter. Such quarterly distribution shall equal
ten million dollars $10 million. Each clerk of the court shall
certify to the Comptroller, within fifteen 15 days after the end
of the quarter, all amounts collected under §§ 58.1-801 through 58.1-809 and
actually paid into the state treasury which that are attributable
to deeds and other instruments recorded in such county or city.
C. All moneys distributed to counties and cities pursuant to this section shall be used for (i) transportation purposes, including, without limitation, construction, administration, operation, improvement, maintenance and financing of transportation facilities, or (ii) public education.
As used in this section, the term "transportation
facilities" shall include includes all
transportation-related facilities including, but not limited to, all highway
systems, public transportation or mass transit systems as defined in §
33.2-100, airports as defined in § 5.1-1, and port facilities as defined in §
62.1-140. Such term shall be liberally construed for purposes of this section.
D. If any revenues distributed to a county or city under
subsection C of this section are applied or expended for any
transportation facilities under the control and jurisdiction of any state
agency, board, commission, or authority, such transportation facilities
shall be constructed, operated, administered, improved, and maintained
in accordance with laws, rules, regulations, policies, and procedures
governing such state agency, board, commission, or authority; however,
in the event these revenues, or a portion thereof, are expended for improving
or constructing highways in a county which that is subject to the
provisions of § 33.2-338, such expenditures shall be undertaken in the manner
prescribed in that statute.
E. In the case of any distribution to a county or city in
which an office sharing agreement pursuant to §§ 15.2-1637 and 15.2-3822 is in
effect, the Comptroller shall divide the distribution among the office sharing
counties and cities. Each clerk of the court acting pursuant to an office
sharing agreement shall certify to the Comptroller, within fifteen 15
days after the end of the quarter, all amounts collected under §§ 58.1-801
through 58.1-809 and actually paid into the state treasury which that
are attributable to deeds and other instruments recorded on behalf of each
county and city.
§ 58.1-1743. Transportation district transient occupancy tax.
In addition to all other fees and taxes imposed under law,
there is hereby imposed an additional transient occupancy tax at the rate of
two three percent of the amount of the charge for the occupancy of
any room or space occupied in any county or city located in a transportation
district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2
that as of January 1, 2018, meets the criteria established in § 33.2-1936.
The tax imposed under this section shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
The tax imposed under this section shall be administered by the locality in which the room or space is located in the same manner as it administers the tax authorized by § 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein provided. The revenue generated and collected from the tax shall be deposited by the local treasurer into the state treasury pursuant to § 2.2-806 and transferred by the Comptroller into special funds established by law. In the case of the Northern Virginia Transportation District, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3401. For additional transportation districts that may become subject to this section, funds shall be established by appropriate legislation.
§ 58.1-1744. Local transportation transient occupancy tax.
In addition to all other fees and taxes imposed under law,
there is hereby imposed an additional transient occupancy tax at the rate of
two three percent of the amount of the charge for the occupancy of
any room or space occupied in any county or city that is (i) a member of
the Northern Virginia Transportation Authority and (ii) that is
not described in § 58.1-1743.
The tax imposed under this section shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
The tax imposed under this section shall be administered by
the locality in which the room or space is located in the same manner as it
administers the tax authorized by § 58.1-3819 or 58.1-3840, mutatis mutandis,
except as herein provided. The revenue generated and collected from the tax
shall be deposited by the local treasurer and may be used only for public
transportation purposes. Two-thirds of the revenue collected pursuant to
this section shall be used only for public transportation purposes, and the
remaining revenue may be used for any transportation purpose.
Be it enacted by the General Assembly of Virginia:
1. That §§ 33.2-2509, 33.2-2510, 58.1-802.3, and 58.1-1743 of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding in Title 46.2 a chapter numbered 7, consisting of sections numbered 46.2-770 through 46.2-774, as follows:
§ 33.2-2509. Northern Virginia Transportation Authority Fund.
There is hereby created in the state treasury a special
nonreverting fund for Planning District 8 to be known as the Northern Virginia
Transportation Authority Fund, referred to in this chapter as "the
Fund." The Fund shall be established on the books of the Comptroller. All
revenues dedicated to the Fund pursuant to § §§ 58.1-638 and
58.1-802.3, any other funds that may be appropriated by the General
Assembly, and any funds that may be received for the credit of the Fund from
any other source shall be paid into the state treasury and credited to 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.
The amounts dedicated to the Fund pursuant to § §§
46.2-774, 58.1-638, and 58.1-802.3 shall be deposited monthly by the
Comptroller into the Fund and thereafter distributed to the Authority as soon
as practicable for use in accordance with § 33.2-2510. If the Authority
determines that such moneys distributed to it exceed the amount required to
meet the current needs and demands to fund transportation projects pursuant to
§ 33.2-2510, the Authority may invest such excess moneys to the same extent as
provided in subsection A of § 33.2-1525 for excess funds in the Transportation
Trust Fund.
The amounts deposited into the Fund and the distribution and expenditure of such amounts shall not be used to calculate or reduce the share of federal, state, or local revenues otherwise available to participating jurisdictions. Further, such revenues and moneys shall not be included in any computation of, or formula for, a locality's ability to pay for public education, upon which appropriations of state revenues to local governments for public education are determined.
§ 33.2-2510. Use of certain revenues by the Authority.
A. All moneys received by the Authority and the proceeds of bonds issued pursuant to § 33.2-2511 shall be used by the Authority solely for transportation purposes benefiting those counties and cities that are embraced by the Authority.
B. 1. Except as provided in subdivision 2, 30 percent of the
revenues received by the Authority under subsection A shall be distributed on a
pro rata basis, with each locality's share being the total of such fee
fees and taxes received by the Authority that are generated or attributable
to the locality divided by the total of such fee fees and taxes
received by the Authority. Of the revenues distributed pursuant to this
subsection, as determined solely by the applicable locality, such revenues
shall be used for additional urban or secondary highway construction, for other
capital improvements that reduce congestion, for other transportation capital
improvements that have been approved by the most recent long-range
transportation plan adopted by the Authority, or for public transportation
purposes. None of the revenue distributed by this subsection may be used to
repay debt issued before July 1, 2013. Each locality shall create a separate,
special fund in which all revenues received pursuant to this subsection and
from the tax imposed pursuant to § 58.1-3221.3 shall be deposited. Each
locality shall provide annually to the Authority sufficient documentation as
required by the Authority showing that the funds distributed under this
subsection were used as required by this subsection.
2. If a locality has not deposited into its special fund (i) revenues from the tax collected under § 58.1-3221.3 pursuant to the maximum tax rate allowed under that section or (ii) an amount, from sources other than moneys received from the Authority, that is equivalent to the revenue that the locality would receive if it was imposing the maximum tax authorized by § 58.1-3221.3, then the amount of revenue distributed to the locality pursuant to subdivision 1 shall be reduced by the difference between the amount of revenue that the locality would receive if it was imposing the maximum tax authorized by such section and the amount of revenue deposited into its special fund pursuant to clause (i) or (ii), as applicable. The amount of any such reduction in revenue shall be redistributed according to subsection C. The provisions of this subdivision shall be ongoing and apply over annual periods as determined by the Authority.
C. 1. The remaining 70 percent of the revenues received by the Authority under subsection A, plus the amount of any revenue to be redistributed pursuant to subsection B, shall be used by the Authority solely to fund transportation projects selected by the Authority that are contained in the regional transportation plan in accordance with subdivision 1 of § 33.2-2500 and that have been rated in accordance with subdivision 2 of § 33.2-2500. For only those regional funds received in fiscal year 2014, the requirement for rating in accordance with subdivision 2 of § 33.2-2500 shall not apply. The Authority shall give priority to selecting projects that are expected to provide the greatest congestion reduction relative to the cost of the project and shall document this information for each project selected. Such projects selected by the Authority for funding shall be located (i) only in localities embraced by the Authority or (ii) in adjacent localities but only to the extent that such extension is an insubstantial part of the project and is essential to the viability of the project within the localities embraced by the Authority.
2. Not less than 15 days prior to any decision by the Authority for the expenditure of funds pursuant to subdivision 1 for any project to create or improve any transportation facility, the Authority shall make the following publicly available: (i) the project evaluation pursuant to subdivision 2 of § 33.2-2500, (ii) the total amount of funds from the Authority to be used for the project, (iii) the total amount of funds from sources other than the Authority to be used for the project, and (iv) any other rating or scoring of other factors to be taken into account by the Authority related to each such transportation facility.
3. All transportation projects undertaken by the Authority shall be completed by private contractors accompanied by performance measurement standards, and all contracts shall contain a provision granting the Authority the option to terminate the contract if contractors do not meet such standards. Notwithstanding the foregoing, any locality may provide engineering services or right-of-way acquisition for any project with its own forces. The Authority shall avail itself of the strategies permitted under the Public-Private Transportation Act (§ 33.2-1800 et seq.) whenever feasible and advantageous. The Authority is independent of any state or local entity, including the Department and the Commonwealth Transportation Board, but the Authority, the Department, and the Commonwealth Transportation Board shall consult with one another to avoid duplication of efforts and, at the option of the Authority, may combine efforts to complete specific projects. Notwithstanding the foregoing, at the request of the Authority, the Department may provide the Authority with engineering services or right-of-way acquisition for the project with its own forces.
4. With regard to the revenues distributed under subdivision 1, each locality's total long-term benefit shall be approximately equal to the proportion of the total of the fees and taxes received by the Authority that are generated by or attributable to the locality divided by the total of such fees and taxes received by the Authority.
D. For road construction and improvements pursuant to subsection B, the Department may, on a reimbursement basis, provide the locality with planning, engineering, right-of-way, and construction services for projects funded in whole by the revenues provided to the locality by the Authority.
§ 46.2-770. Definitions.
As used in this chapter, unless the context requires a different meaning:
"Alternative fuel vehicle" means a vehicle that operates on a fuel that is not subject to the tax imposed pursuant to § 58.1-2217 and (i) is not subject to the tax imposed pursuant to § 58.1-2249, (ii) is not subject to the federal excise tax levied under § 4041 of the Internal Revenue Code, (iii) is a moped, or (iv) is not registered under the International Registration Plan.
"Fuel-efficient vehicle" means a vehicle that has a combined miles per gallon rating, as determined by the U.S. Environmental Protection Agency, of 25 or greater.
§ 46.2-771. Purpose.
The purpose of this chapter is to ensure more equitable contributions to the Commonwealth Transportation Fund from alternative fuel vehicles, electric vehicles, and fuel-efficient vehicles using highways in the Commonwealth.
§ 46.2-772. Highway use fee.
A. Except as provided in subsection C, there is hereby imposed an annual highway use fee on any motor vehicle registered in the Commonwealth under § 46.2-694 or 46.2-697. The fee shall be collected by the Department at the time of vehicle registration. If the vehicle is registered for a period of other than one year as provided in § 46.2-646, the highway use fee shall be multiplied by the number of years or fraction thereof that the vehicle will be registered.
B. For an electric motor vehicle as defined in § 58.1-2201, the highway use fee shall be 85 percent of the amount of tax paid under subsection A of § 58.1-2217 on fuel used by a vehicle with a combined fuel economy of 23.7 miles per gallon for the average number of miles traveled by a passenger vehicle in the Commonwealth. For all other motor vehicles, the highway use fee shall be 85 percent of the difference between the tax paid under Chapter 22 (§ 58.1-2200 et seq.) of Title 58.1 on the fuel used by a vehicle with a combined fuel economy equivalent to 23.7 miles per gallon for the average number of miles traveled by a passenger vehicle in the Commonwealth in a year and the tax paid under Chapter 22 (§ 58.1-2200 et seq.) of Title 58.1 on the fuel used by the vehicle being registered for the average number of miles traveled by a passenger vehicle in the Commonwealth in a year.
In calculating the fuel used by the vehicle being registered, the Commissioner shall use combined fuel economy as determined by the manufacturer of the vehicle. If the Commissioner is unable to obtain the manufacturer's fuel economy for a vehicle, then the Commissioner shall calculate fuel use based upon the average fuel economy, as determined by the U.S. Environmental Protection Agency, of (i) all trucks having the same model year as the vehicle being registered, if the vehicle has a gross weight between 6,000 pounds and 10,000 pounds, or (ii) all cars having the same model year as the vehicle. If data is not available for the model year of the vehicle being registered, then the Commissioner shall use data for the most recent model year for which data is available.
The Commissioner shall update the fees calculated under this section July 1 of each year.
C. This section shall not apply to:
1. An autocycle, moped, or motorcycle;
2. A vehicle with a gross weight over 10,000 pounds;
3. A vehicle that is otherwise exempt from paying the tax imposed pursuant to § 58.1-2217; or
4. A vehicle that is registered under the International Registration Plan.
A vehicle shall not be subject to the fee set forth in this section in any year in which such vehicle is registered to participate in the mileage-based user fee program established pursuant to § 46.2-773.
§ 46.2-773. Mileage-based user fee program.
A. There is hereby established a mileage-based user fee program. The program shall be a voluntary program that allows owners of vehicles subject to the highway use fee pursuant to § 46.2-772 to pay a mileage-based fee in lieu of the highway use fee. No owner of a motor vehicle registered in the Commonwealth shall be required to participate in the program established pursuant to this section.
B. In any year in which an owner pays the fee set forth in this section, such owner shall not be subject to the fee set forth in § 46.2-772 for the same vehicle. In no case shall the fees paid pursuant to this section during a 12-month period exceed the annual highway use fee that would have otherwise been paid.
C. The fee schedule for the mileage-based user fee program shall be calculated by dividing the amount of the highway use fee as determined pursuant to subsection B of § 46.2-772 by the average number of miles traveled by a passenger vehicle in the Commonwealth to determine a fee per mile driven.
D. The Department shall establish procedures for the collection of the fees set forth in this section. Such procedures may limit the total number of participants during the first four years of the program.
§ 46.2-774. Distribution of revenues.
All revenues collected pursuant to this chapter shall be deposited into the Commonwealth Transportation Fund established pursuant to § 33.2-1524. Notwithstanding the foregoing, any revenues collected pursuant to this chapter that are generated in the jurisdictions encompassed by the Northern Virginia Transportation Authority established pursuant to Chapter 2 (§ 33.2-2500 et seq.) of Title 33.2 shall be deposited in the Northern Virginia Transportation Authority Fund established pursuant to § 33.2-2509.
§ 58.1-802.3. Regional transportation improvement fee.
A. In addition to any other tax or fee imposed under
the provisions of this chapter, a fee, delineated as the "regional
WMATA capital and local transportation fee," is hereby imposed
on each deed, instrument, or writing by which lands, tenements, or other realty
located in any county or city that is a member of the Northern Virginia
Transportation Authority in a planning district described in this
section is sold and is granted, assigned, transferred, or otherwise
conveyed to or vested in the purchaser or any other person, by such purchaser's
direction. The rate of the fee, when the consideration or value of
the interest, whichever is greater, equals or exceeds $100, shall be $0.15 for
each $100 or fraction thereof, exclusive of the value of any lien or
encumbrance remaining thereon at the time of the sale, whether such lien is
assumed or the realty is sold subject to such lien or encumbrance shall
be imposed 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 two million or more, as shown by the most recent United States
Census, has not less than 1.7 million motor vehicles registered therein, and
has a total transit ridership of not less 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).
B. 1. For any county or city that meets the requirements in subsection A and is located in a transportation district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in § 33.2-1936, the rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.20 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance.
2. Fees imposed by this subsection and subsection A shall be collected by the clerk of the court and deposited into the state treasury as soon as practicable. Such fees shall then be deposited as follows: an amount equal to 50 percent of such fees shall be deposited into the fund established in § 33.2-2509, and an amount equal to 50 percent of such fees shall be deposited into the fund established pursuant to § 33.2-3401.
C. 1. For any county or city that meets the requirements of subsection A other than such county or city described in subsection B, the rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.15 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance. In any case in which the fee is imposed pursuant to clause (ii) of subsection A, such fee shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria under such clause have been met.
2. Fees imposed by this subsection and subsection A shall be collected by the clerk of the court. One-third of such fees shall be retained by the county or city in which they were collected and shall be used solely for transportation purposes. An amount equal to two-thirds of the fees shall be deposited into the state treasury as soon as practicable and shall then be deposited into the fund established pursuant to § 33.2-2509.
D. The fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section.
E. No such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.
Fees imposed by this section shall be collected by the
clerk of the court. For fees collected in a county or city located in a
transportation district established pursuant to Chapter 19 (§ 33.2-1900 et
seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established
in § 33.2-1936 shall be transferred to the state treasury as soon as practicable
and deposited into the fund established in § 33.2-3401. The fees collected in
any other county or city in which the fee is imposed shall be retained by the
county or city, and shall be used solely for transportation purposes.
§ 58.1-1743. Transportation district transient occupancy tax.
In addition to all other fees and taxes imposed under law,
there is hereby imposed an additional transient occupancy tax at the rate of
two three percent of the amount of the charge for the occupancy of
any room or space occupied in any county or city located in a transportation
district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2
that as of January 1, 2018, meets the criteria established in § 33.2-1936.
The tax imposed under this section shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
The tax imposed under this section shall be administered by the locality in which the room or space is located in the same manner as it administers the tax authorized by § 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein provided. The revenue generated and collected from the tax shall be deposited by the local treasurer into the state treasury pursuant to § 2.2-806 and transferred by the Comptroller into special funds established by law. In the case of the Northern Virginia Transportation District, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3401. For additional transportation districts that may become subject to this section, funds shall be established by appropriate legislation.
HOUSE BILL NO. 729
Be it enacted by the General Assembly of Virginia:
1. That §§ 33.2-2509, 58.1-802.3, and 58.1-1743 of the Code of Virginia are amended and reenacted as follows:
§ 33.2-2509. Northern Virginia Transportation Authority Fund.
There is hereby created in the state treasury a special
nonreverting fund for Planning District 8 to be known as the Northern Virginia
Transportation Authority Fund, referred to in this chapter as "the
Fund." The Fund shall be established on the books of the Comptroller. All
revenues dedicated to the Fund pursuant to § §§ 58.1-638 and 58.1-802.3, any other
funds that may be appropriated by the General Assembly, and any funds that may
be received for the credit of the Fund from any other source shall be paid into
the state treasury and credited to 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.
The amounts dedicated to the Fund pursuant to §
§§ 58.1-638 and 58.1-802.3
shall be deposited monthly by the Comptroller into the Fund and thereafter
distributed to the Authority as soon as practicable for use in accordance with
§ 33.2-2510. If the Authority determines that such moneys distributed to it
exceed the amount required to meet the current needs and demands to fund
transportation projects pursuant to § 33.2-2510, the Authority may invest such
excess moneys to the same extent as provided in subsection A of § 33.2-1525 for
excess funds in the Transportation Trust Fund.
The amounts deposited into the Fund and the distribution and expenditure of such amounts shall not be used to calculate or reduce the share of federal, state, or local revenues otherwise available to participating jurisdictions. Further, such revenues and moneys shall not be included in any computation of, or formula for, a locality's ability to pay for public education, upon which appropriations of state revenues to local governments for public education are determined.
§ 58.1-802.3. Regional transportation improvement fee.
A. In
addition to any other tax or fee imposed under the provisions of this chapter,
a fee, delineated as the "regional WMATA capital and local transportation
fee," is hereby imposed on each deed, instrument, or writing by which
lands, tenements, or other realty located in any county or city that is a member of the Northern Virginia
Transportation Authority
in a planning district described in this section is sold
and is granted, assigned, transferred, or otherwise conveyed to or vested in
the purchaser or any other person, by such purchaser's direction. The rate of the fee, when the consideration or value of the interest,
whichever is greater, equals or exceeds $100, shall be $0.15 for each $100 or
fraction thereof, exclusive of the value of any lien or encumbrance remaining
thereon at the time of the sale, whether such lien is assumed or the realty is
sold subject to such lien or encumbrance shall be imposed 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 two million or more, as shown by the
most recent United States Census, has not less than 1.7 million motor vehicles
registered therein, and has a total transit ridership of not less 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).
B. 1. For any county or city that meets the requirements in subsection A and is located in a transportation district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, meets the criteria established in § 33.2-1936, the rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.20 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance.
2. Fees imposed by this subsection and subsection A shall be collected by the clerk of the court and deposited into the state treasury as soon as practicable. Such fees shall then be deposited as follows: an amount equal to 50 percent of such fees shall be deposited into the fund established in § 33.2-2509, and an amount equal to 50 percent of such fees shall be deposited into the fund established pursuant to § 33.2-3401.
C. 1. For any county or city that meets the requirements of subsection A other than such county or city described in subsection B, the rate of the fee, when the consideration or value of the interest, whichever is greater, equals or exceeds $100, shall be $0.15 for each $100 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, whether such lien is assumed or the realty is sold subject to such lien or encumbrance. In any case in which the fee is imposed pursuant to clause (ii) of subsection A, such fee shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria under such clause have been met.
2. Fees imposed by this subsection and subsection A shall be collected by the clerk of the court. One-third of such fees shall be retained by the county or city in which they were collected and shall be used solely for transportation purposes. An amount equal to two-thirds of the fees shall be deposited into the state treasury as soon as practicable and shall then be deposited into the fund established pursuant to § 33.2-2509.
D. The fee imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the fee imposed by this section.
E. No such deed, instrument, or other writing shall be admitted to record unless certification of the clerk wherein first recorded has been affixed thereto that the fee imposed pursuant to this section has been paid.
Fees imposed by this
section shall be collected by the clerk of the court. For fees collected in a
county or city located in a transportation district established pursuant to
Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018,
meets the criteria established in § 33.2-1936 shall be transferred to the state
treasury as soon as practicable and deposited into the fund established in §
33.2-3401. The fees collected in any other county or city in which the fee is
imposed shall be retained by the county or city, and shall be used solely for
transportation purposes.
§ 58.1-1743. Transportation district transient occupancy tax.
In addition to all other fees and taxes imposed under law, there
is hereby imposed an additional transient occupancy tax at the rate of two
three percent of the amount of the charge for the occupancy
of any room or space occupied in any county or city located in a transportation
district established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2
that as of January 1, 2018, meets the criteria established in § 33.2-1936.
The tax imposed under this section shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy by transients for dwelling, lodging, or sleeping purposes.
The tax imposed under this section shall be administered by the locality in which the room or space is located in the same manner as it administers the tax authorized by § 58.1-3819 or 58.1-3840, mutatis mutandis, except as herein provided. The revenue generated and collected from the tax shall be deposited by the local treasurer into the state treasury pursuant to § 2.2-806 and transferred by the Comptroller into special funds established by law. In the case of the Northern Virginia Transportation District, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3401. For additional transportation districts that may become subject to this section, funds shall be established by appropriate legislation.