Admissions tax; imposition in Charles City County. Amending § 58.1-3818. (Patron-Miles, HB 361 (CD))

Admissions tax; imposition in Nelson County. Amending § 58.1-3818. (Patron-Deeds, SB 374 (CD))

Admissions tax; includes motion picture theatres. Amending § 58.1-3817. (Patron-Ebbin, HB 2675 (F))

Analysis of and Potential for Alternate Dedicated Revenue Sources for Washington Metropolitan Area Transit Authority, Panel on; General Assembly to support recommendations thereof. (Patron-Whipple, SJR 440 (F))

Animal license taxes; establishes maximum tax that localities can charge. Amending § 3.1-796.87. (Patron-Hargrove, HB 1884 (F); Locke, SB 765 (F))

Annual debt limitations; includes Cities of Chesapeake and Virginia Beach. Amending § 58.1-3245.4:1. (Patron-Quayle, SB 874 (Chapter 733))

Apples; establishing an excise tax. Amending §§ 3.1-618 and 3.1-626; adding §§ 3.1-636.1 through 3.1-636.12. (Patron-Sherwood, HB 1746 (Chapter 875); Hanger, SB 1008 (Chapter 864))

Assessment tax; statute of limitations for review of certain property by State Corporation Commission. Amending § 58.1-2670. (Patron-Watkins, SB 796 (Chapter 21))

Back taxes; allows localities to develop a procedure to forgive certain on real property. (Patron-Orrock, HB 1004 (CD))

Baseball Stadium Authority; entitlement to tax revenues, admission tax in certain localities, report. Amending §§ 15.2-5800, 15.2-5805, 15.2-5806, 15.2-5808, 15.2-5814, 15.2-5815, 58.1-3818 and 58.1-3840; adding §§ 15.2-5822 and 15.2-5823. (Patron-Suit, HB 2455 (Chapter 106))

Baseball Stadium Authority; entitlement to tax revenues, report. Amending §§ 15.2-5800, 15.2-5805, 15.2-5806, 15.2-5808, 15.2-5814 and 15.2-5815; adding §§ 15.2-5822 and 15.2-5823. (Patron-Callahan, HB 2606 (I) See HB2455)

Business license tax; appeals to local Commissioner of Revenue or other assessing official. Amending §§ 58.1-3703.1 and 58.1-3983.1. (Patron-Lingamfelter, HB 2679 (Chapter 927))

Business license tax; certain exemptions in localities. Amending § 58.1-3703. (Patron-Putney, HB 2340 (F))

Business license tax; phase-out in all localities. Adding § 58.1-3736; repealing §§ 58.1-3700 through 58.1-3735. (Patron-Norment, SB 655 (CD))

Business license tax; population basis and fee increase in localities. Amending § 58.1-3703. (Patron-Ware, R.L., HB 2372 (Chapter 103))

Business license tax; requires localities to impose flat license fees. Amending §§ 58.1-3703 and 58.1-3706. (Patron-Wagner, SB 1046 (F))

Business, professional and occupational license (BPOL) tax; exemption for newspapers, magazines, etc. Amending § 58.1-3703. (Patron-Wardrup, HB 2190 (I) See HB2000)

Business, professional and occupational license (BPOL) tax; exempts gross receipts received from real estate appraisal entities. Amending § 58.1-3732.2. (Patron-O’Bannon, HB 2241 (F))

Business, professional and occupational license (BPOL) tax; gross receipts tax. Amending §§ 4.1-233, 13.1-311, 13.1-341, 15.2-5814, 28.2-228, 38.2-4226, 38.2-4416, 38.2-4521, 46.2-1530, 46.2-1930, 46.2-1992.23, 46.2-2063, 46.2-2064, 46.2-2095, 46.2-2108.5, 54.1-605, 56-90.1, 57-63, 58.1-332, 58.1-1102, 58.1-1105, 58.1-2900, 58.1-2901, 58.1-2904, 58.1-2905, 58.1-3109, 58.1-3700, 58.1-3702, 58.1-3703, 58.1-3703.1, 58.1-3704, 58.1-3705, 58.1-3706, 58.1-3708 through 58.1-3712.1, 58.1-3713, 58.1-3713.4, 58.1-3714 through 58.1-3723, 58.1-3726 through 58.1-3732.1, 58.1-3732.2, 58.1-3732.3, 58.1-3732.4, 58.1-3733 through 58.1-3735, 58.1-3818.5, 58.1-3916, 58.1-3980, 58.1-3995, 58.1-4011, 59.1-283 and 59.1-393. (Patron-Griffith, HB 2000 (F))

Business, professional and occupational license (BPOL) tax; license fees, rates and requirements. Amending §§ 58.1-3703 and 58.1-3706. (Patron-Shuler, HB 1504 (F))

Business tax, local; appeals process. Amending § 58.1-3983.1. (Patron-Ware, R.L., HB 2373 (I) See HB2679; Ware, R.L., HB 2374 (I) See HB2679)

Businesses; electronic confirmation of receipt of tax returns. Amending § 58.1-9. (Patron-Mims, SB 667 (CD))

Children At Risk in Education Tuition Assistance Grant (CARETAG); created, tax credit for business entities who donate to education foundations. Adding §§ 58.1-439.18 through 58.1-439.27. (Patron-Saxman, HB 1942 (F))

Cigarette and tobacco products taxes; dealer discounts. Amending §§ 58.1-1009 and 58.1-1021.03. (Patron-Byron, HB 2625 (Chapter 925))

Cigarette tax; enforcement of laws, penalties. Amending §§ 58.1-1000, 58.1-1003, 58.1-1006, 58.1-1007, 58.1-1008, 58.1-1010, 58.1-1011, 58.1-1017 and 58.1-1021. (Patron-Hawkins, SB 876 (Chapter 28))

Cigarette tax; exempts manufacturers and exclusive distributors from affixing revenue stamps. Amending §§ 58.1-1000 and 58.1-1012. (Patron-Janis, HB 2899 (Chapter 856))

Cigarette tax; increased in localities. Amending §§ 58.1-3830 and 58.1-3840; repealing § 58.1-3831. (Patron-Hanger, SB 1137 (F))

Cigarette tax; increased in localities. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-Barlow, HB 2392 (F))

Cigarette tax; revenues to be deposited into Uninsured Medical Catastrophe Fund. Amending §§ 32.1-324.3, 32.1-366, 58.1-1001 and 58.1-1018. (Patron-Ruff, SB 1038 (F))

Cigarette tax; stamping agents to receive deduction of bad debts from taxes owed. Amending § 58.1-1003; adding § 58.1-1003.1. (Patron-O’Bannon, HB 2933 (F))

Cigarette taxes; Department of Taxation to study use of tax stamps by localities as evidence of payment thereof. (Patron-Abbitt, HJR 664 (P))

Coal and gas road improvement tax, local; allows Dickenson County to use for debt reduction. (Patron-Phillips, HB 2401 (F))

Coal and gas road improvement tax, local; removes sunset provision. Amending Chapter 274, 2002 Acts. (Patron-Phillips, HB 2818 (F))

Coal Employment and Production Incentive Tax Credit; extends sunset provision. Amending Chapter 756, 1997 Acts. (Patron-Parrish, HB 1836 (F); Phillips, HB 2819 (F))

Commonwealth Mass Transit Fund; increased revenues from Transportation Trust Fund. Amending §§ 33.1-23.03:2 and 58.1-2425. (Patron-Scott, J.M., HB 2847 (F))

Communications Sales and Use Tax Act; created, various revisions to taxation of communications services, report. Amending §§ 15.2-2108, 56-468.1, 56-484.12, 58.1-3815 and 58.1-3816.2; adding §§ 51.5-115, 58.1-645 through 58.1-662 and 58.1-1730; repealing §§ 56-484.4, 56-484.5, 56-484.6, 58.1-3812, 58.1-3813.1, 58.1-3818.1 through 58.1-3818.7 and third enactment of Chapter 858, 1972 Acts. (Patron-O’Brien, SB 1335 (F))

Communications services; Auditor of Public Accounts to determine amount of revenues received from taxes and fees by localities, report. (Patron-Nixon, HB 2880 (Chapter 126))

Constitutional amendment; assessment of real property (first reference). Amending Section 2 of Article X. (Patron-Carrico, HJR 616 (F); Hanger, SJR 85 (CD); Wampler, SJR 329 (I) See SJR384; Hanger, SJR 384 (F))

Constitutional amendment; excludes privately owned motor vehicles from property taxation (first reference). Amending Section 6 of Article X. (Patron-Cole, HJR 620 (F); Rust, HJR 641 (F); Louderback, HJR 659 (F); Amundson, HJR 697 (F); Bell, SJR 405 (F))

Constitutional amendment; General Assembly to establish special fund for specified purposes (first reference). Adding Section 7-B in Article X. (Patron-Norment, SJR 123 (CD); Norment, SJR 316 (F))

Constitutional amendment; limit on appropriations, exceptions (first reference). Adding Section 8-A in Article X. (Patron-Purkey, HJR 80 (CD))

Constitutional amendment; limit on appropriations (first reference). Adding Section 7-B in Article X. (Patron-McDougle, HJR 145 (CD); Frederick, HJR 189 (CD); Frederick, HJR 549 (F); McDougle, HJR 606 (F); Saxman, HJR 622 (I) See HJR525; Cuccinelli, SJR 408 (F))

Constitutional amendment; limit on growth in general fund appropriations and revenues (first reference). Adding Section 8-A in Article X. (Patron-Ware, R.L., HJR 525 (F))

Constitutional amendment; prohibits payment of sales and use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-Saxman, HJR 621 (F))

Constitutional amendment; surplus revenues to be deposited in Revenue Stabilization Fund for refund to taxpayers (first reference). Amending Section 8 of Article X. (Patron-Janis, HJR 129 (CD); Janis, HJR 634 (F); Lingamfelter, HJR 653 (F); Martin, SJR 358 (F))

Constitutional amendment; tax relief for persons age 65 or older (first reference). Amending Section 6 of Article X. (Patron-Wagner, SJR 362 (F))

Constitutional amendment; votes required for increase in taxes (first reference). Amending Section 11 of Article IV. (Patron-Frederick, HJR 547 (F))

Constitutional amendments; exempts certain motor vehicles from state and local taxation (first reference). Amending Sections 4 and 6 of Article X. (Patron-Hanger, SJR 84 (CD); Hanger, SJR 340 (F))

Constitutional amendments; votes required for increase in taxes (first reference). Amending Section 11 of Article IV and Section 7 of Article VII. (Patron-Frederick, HJR 190 (CD))

Corporate income tax relief; annual report by Tax Commissioner. Amending § 58.1-202. (Patron-Chichester, SB 867 (Chapter 216))

Cultural Institutions, Economic Impact of Nonstate Agency; Report of Department of Taxation (HJR 82, 2004). (HD 32)

Deferred real estate tax; allows locality to establish interest rate. Amending § 58.1-3219.1. (Patron-Ebbin, HB 2635 (Chapter 561); Whipple, SB 1087 (Chapter 502))

Educational Choice Act; created, tax credits for tuition and textbook expenses, report. Adding §§ 58.1-339.11 through 58.1-339.15. (Patron-Obenshain, SB 1126 (F))

Enterprise zones; business and real property investment tax credit. Amending §§ 59.1-280, 59.1-280.1, 59.1-282.1 and 59.1-282.3. (Patron-Martin, SB 64 (CD))

Enterprise zones; designations and business and real property investment tax credit. Amending §§ 59.1-274, 59.1-280, 59.1-280.1 and 59.1-280.2. (Patron-Dudley, HB 599 (CD))

Enterprise zones; real property investment tax credit. Amending § 59.1-280.1. (Patron-Martin, SB 65 (CD))

Enterprise zones; regulations and tax credit use, report. Amending §§ 58.1-3, 58.1-439, 58.1-3245.6, 58.1-3245.8, 58.1-3245.12, 59.1-279, 59.1-280, 59.1-280.1, 59.1-282.1, 59.1-282.2, 59.1-284.01 and 59.1-284.17; adding §§ 59.1-530 through 59.1-541; repealing §§ 59.1-272 through 59.1-278, 59.1-279.1, 59.1-280.2, 59.1-282 and 59.1-282.3 through 59.1-284. (Patron-Dudley, HB 2570 (Chapter 884); Watkins, SB 983 (Chapter 863))

Entrepreneurial Encouragement Program; created for start-up businesses. Adding § 58.1-422. (Patron-Purkey, HB 88 (CD); Purkey, HB 1571 (F))

Estate tax; conformity of state and federal statutes. Amending § 58.1-901. (Patron-Tata, HB 1490 (F); McDougle, HB 1874 (I) See HB1490; Norment, SB 907 (F); Hanger, SB 1138 (F))

Estate tax; exemptions for closely held businesses or working farms. Amending §§ 58.1-901 and 58.1-902. (Patron-Shuler, HB 1506 (I) See HB1490; Baskerville, HB 1910 (F); Armstrong, HB 2008 (I) See HB1490; Hall, HB 2750 (I) See HB1490; Reynolds, SB 736 (F))

Excise tax; allows localities to impose penalty for delinquent payment. Amending § 58.1-3916. (Patron-Wagner, SB 1052 (Chapter 501))

Excise tax; imposition on cigarette manufacturers. Amending §§ 32.1-366 and 32.1-367; adding §§ 58.1-1021.06 through 58.1-1021.10. (Patron-Hamilton, HB 2035 (I) See HB2919; Mims, SB 1204 (F))

Excise tax, federal; urging Congress to repeal on telecommunications. (Patron-Black, HR 29 (F))

Food and beverage tax; imposition in Giles County. Amending § 58.1-3833. (Patron-Edwards, SB 720 (F))

Food and beverage tax; imposition in Montgomery and Washington Counties. Amending §§ 58.1-3819 and 58.1-3833. (Patron-Wampler, SB 755 (F))

Food and beverage tax; imposition in Montgomery County. Amending §§ 58.1-3819 and 58.1-3833. (Patron-Armstrong, HB 2007 (Chapter 915))

Food and beverage tax; imposition in Washington County. Amending § 58.1-3833. (Patron-Johnson, HB 2789 (F))

Food and beverage tax; limits frequency of referendums on imposing. Amending § 58.1-3833. (Patron-Parrish, HB 1838 (F))

Food and beverage tax; prohibits imposition on gratuities and service charges. Amending §§ 58.1-3833 and 58.1-3840. (Patron-Gear, HB 2231 (I) See HB2232)

Food and beverage tax; prohibits imposition on gratuities or service charges on meals. Amending §§ 58.1-602, 58.1-3833 and 58.1-3840. (Patron-Gear, HB 2232 (F))

Food and beverage tax; restricts new imposition in any city or town without approval by referendum. Amending § 58.1-3840. (Patron-Welch, HB 2023 (F))

Hampton Roads Transportation Authority Act; created, reports. Adding §§ 15.2-4841 through 15.2-4852 and 58.1-550 through 58.1-555. (Patron-Reese, HB 2160 (F))

Highway vehicles; definition. Amending §§ 58.1-3941 and 58.1-3942. (Patron-Landes, HB 1667 (Chapter 59))

Income tax, corporate; changes in provisions to close loopholes. Amending §§ 58.1-302 and 58.1-402. (Patron-Watts, HB 791 (CD))

Income tax, corporate; credit against cigarettes manufactured and exported to a foreign country. Adding § 58.1-439.12:01. (Patron-Stosch, SB 537 (CD))

Income tax, corporate; credit for opportunities for children who are at risk of educational failure. Adding §§ 58.1-439.18 through 58.1-439.24. (Patron-Saxman, HB 1036 (CD))

Income tax, state; credit for certain health care practitioners providing indigent care. Adding § 58.1-339.11. (Patron-Cosgrove, HB 284 (CD); Cosgrove, HB 1512 (F); Potts, SB 1263 (F))

Income tax, state; credit for certain teachers in non-accredited public schools. Adding § 58.1-339.11. (Patron-Keister, HB 2496 (F))

Income tax, state; credit for commuter parking lot. Amending §§ 58.1-322 and 58.1-402. (Patron-Frederick, HB 1530 (F))

Income tax, state; credit for contributions to candidates running for office. Amending § 58.1-339.6. (Patron-Dillard, HB 2873 (F); Devolites Davis, SB 1244 (F))

Income tax, state; credit for health insurance premiums and health savings accounts. Adding § 58.1-339.11. (Patron-Byron, HB 2864 (I) See HB2600; Lambert, SB 1255 (F))

Income tax, state; credit for ignition interlock. Adding § 58.1-339.11. (Patron-Moran, HB 2548 (F))

Income tax, state; credit for purchase of long-term care insurance. Adding § 58.1-339.11. (Patron-Landes, HB 2600 (F))

Income tax, state; credit for purchase of long-term care insurance. Amending § 58.1-322; adding § 58.1-339.11. (Patron-Hamilton, HB 1050 (CD); Landes, HB 1214 (CD); Lambert, SB 263 (CD))

Income tax, state; credit for restoration of a historic presidential home. Amending § 58.1-339.2. (Patron-Ware, R.L., HB 1888 (F))

Income tax, state; credit for stay-at-home parents. Adding § 58.1-339.11. (Patron-Amundson, HB 2030 (F))

Income tax, state; credit for teacher expenses. Adding § 58.1-339.11. (Patron-Frederick, HB 1529 (F); Carrico, HB 1898 (I) See HB1529)

Income tax, state; deduction for long-term care insurance premiums. Amending § 58.1-322. (Patron-Reese, HB 1591 (F))

Income tax, state; deduction for taxpayers age 62 and older. Amending § 58.1-322. (Patron-Frederick, HB 1533 (F))

Income tax, state; deductions for qualified tuition programs. Amending § 58.1-322. (Patron-Bell, SB 769 (F))

Income tax, state; distribution of individual revenues to localities. Adding §§ 58.1-327, 58.1-328 and 58.1-329. (Patron-Sickles, HB 892 (CD); Sickles, HB 2702 (F))

Income tax, state; distribution to localities based on economic development. Adding § 58.1-320.1. (Patron-Cosgrove, HB 2811 (F))

Income tax, state; eliminates sunset provision on deduction for certain agricultural contributions. Amending first and second enactments of Chapter 135, 1998 Acts. (Patron-Pollard, HB 939 (CD))

Income tax, state; extends sunset provision for tax credit for rent reductions. Amending § 58.1-339.9. (Patron-Suit, HB 2444 (Chapter 414))

Income tax, state; extension for filing tax returns. Amending §§ 58.1-344, 58.1-393.1 and 58.1-453. (Patron-Hull, HB 2325 (Chapter 100))

Income tax, state; increases personal exemption. Amending § 58.1-322. (Patron-Fralin, HB 1717 (F); Cole, HB 1913 (I) See HB1917; Nutter, HB 2769 (I) See HB1717)

Income tax, state; increases personal exemption, effective date. Amending § 58.1-322. (Patron-Parrish, HB 1833 (Chapter 67))

Income tax, state; indexing age deduction. Amending § 58.1-322. (Patron-Shannon, HB 1935 (F); Sickles, HB 2706 (F); Puller, SB 1186 (F))

Income tax, state; indexing personal exemptions. Amending § 58.1-322. (Patron-Ware, R.L., HB 299 (CD))

Income tax, state; indexing tax brackets and personal exemptions. Amending §§ 58.1-320 and 58.1-322. (Patron-Cole, HB 101 (CD))

Income tax, state; localities may impose a local tax if personal property rate does not exceed limit. Amending §§ 58.1-540, 58.1-548 and 58.1-3506; repealing §§ 58.1-549 and 58.1-3523 through 58.1-3536. (Patron-Watts, HB 794 (CD))

Income tax, state; localities may impose local tax if personal property rate does not exceed limit. Amending §§ 58.1-540, 58.1-548 and 58.1-3506; repealing § 58.1-549. (Patron-Watts, HB 2359 (F))

Income tax, state; preparers of fraudulent returns, felony. Amending § 58.1-302; adding §§ 58.1-348.1 and 58.1-348.2. (Patron-Stosch, SB 1225 (Chapter 48))

Income tax, state; repeals car tax reimbursement program and changes localities’ tax authority. Amending §§ 15.2-204, 15.2-1200, 58.1-540 and 58.1-548; repealing §§ 58.1-3523 through 58.1-3536. (Patron-Amundson, HB 2498 (I) See HB2066)

Income tax, state; repeals car tax reimbursement program and replaces with percentage of individual tax to be distributed to localities. Amending §§ 3.1-1111, 30-133, 46.2-623, 58.1-320, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding § 58.1-3667; repealing §§ 15.2-1636.20, 58.1-3523 through 58.1-3536 and 58.1-3916.01. (Patron-Rust, HB 2066 (F))

Income tax, state; repeals individual income tax and increases sales and use tax. Amending §§ 58.1-300, 58.1-310, 58.1-311, 58.1-439.13, 58.1-439.14, 58.1-512, 58.1-513, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-622, 58.1-627, 58.1-628 and 58.1-639; repealing §§ 58.1-303, 58.1-305 through 58.1-309, 58.1-320 through 58.1-326, 58.1-331 through 58.1-339.10, 58.1-340 through 58.1-355, 58.1-360 through 58.1-363, 58.1-370, 58.1-371, 58.1-380 through 58.1-383, 58.1-390 through 58.1-394, 58.1-460 through 58.1-486, 58.1-490 through 58.1-499, 58.1-520 through 58.1-535 and 58.1-540 through 58.1-549. (Patron-Athey, HB 458 (CD))

Income tax, state; subtractions include certain materials used for teaching. Amending § 58.1-322. (Patron-Potts, SB 698 (F); Potts, SB 1239 (F))

Income tax, state; subtractions include salary for certain federal and state employees. Amending § 58.1-322. (Patron-Chichester, SB 866 (Chapter 27))

Income tax, state; system of taxation and conformity with Internal Revenue Code. Amending § 58.1-301. (Patron-Bryant, HB 2411 (Chapter 5); Chichester, SB 856 (Chapter 26))

Income tax, state; voluntary contribution for cancer research. Adding § 58.1-346.25. (Patron-Hall, HB 1210 (CD))

Income tax, state; voluntary contribution for Spay and Neuter Fund. Amending § 58.1-346.23. (Patron-Dudley, HB 2003 (Chapter 816))

Income tax, state; voluntary contribution for western Virginia region cultural organizations. Adding § 58.1-346.25. (Patron-Fralin, HB 2300 (F))

Income tax, state; voluntary contribution to Association of Centers for Independent Living. Adding § 58.1-346.25. (Patron-Bryant, HB 1184 (CD))

Income tax, state; voluntary contribution to Dr. Martin Luther King, Jr. Commission Fund. Adding § 58.1-346.25. (Patron-Bryant, HB 1175 (CD); Marsh, SB 221 (CD))

Income tax, state; voluntary contribution to First Responders Fund. Adding § 58.1-346.25. (Patron-Rust, HB 367 (CD))

Income tax, state; voluntary contribution to Office of Commonwealth Preparedness Fund. Adding § 58.1-346.25. (Patron-Reid, HB 1401 (CD))

Income tax, state; voluntary contribution to Petersburg Public Education Foundation Fund. Adding § 58.1-346.25. (Patron-Bland, HB 1260 (CD))

Income tax, state; voluntary contribution to Pre-Release and Post-Incarceration Services (PAPIS) Fund. Adding § 58.1-346.25. (Patron-Baskerville, HB 843 (CD))

Income tax, state; voluntary contribution to various entities, report. Amending §§ 2.2-2702, 29.1-101, 58.1-344.3 and 58.1-546; repealing §§ 30-19.1:10, 58.1-345, 58.1-345.1, 58.1-346, 58.1-346.1:1, 58.1-346.2:1, 58.1-346.3:1 and 58.1-346.4:1 through 58.1-346.24. (Patron-Purkey, HB 2303 (Chapter 860); Marsh, SB 803 (Chapter 889))

Income tax, state; voluntary contributions to Brown v. Board of Education Scholarship Program Fund. Adding § 58.1-346.25. (Patron-Abbitt, HB 2506 (I) See HB2303)

Income tax, state and business; credit for bicyclists and their employers. Adding §§ 58.1-339.11 and 58.1-339.12. (Patron-Suit, HB 1818 (F))

Income tax, state and corporate; credit for day-care facility investment. Amending § 58.1-439.4. (Patron-Baskerville, HB 1901 (F))

Income tax, state and corporate; credit for employer provided long-term care insurance. Adding § 58.1-439.12:1. (Patron-Landes, HB 2513 (F); Lambert, SB 1041 (F))

Income tax, state and corporate; credit for purchase of conservation tillage equipment. Amending §§ 58.1-334 and 58.1-432. (Patron-Lingamfelter, HB 1655 (Chapter 58))

Income tax, state and corporate; credit for purchase of machinery and equipment for processing recyclable materials. Amending § 58.1-439.7; adding §§ 58.1-338.1 and 58.1-338.2. (Patron-Putney, HB 1744 (F))

Income tax, state and corporate; credit for railroad company improvements. Adding § 58.1-439.12:02. (Patron-Cline, HB 2553 (F))

Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding § 58.1-439.12:02. (Patron-Fralin, HB 2302 (F))

Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding § 58.1-439.12:1. (Patron-Fralin, HB 1378 (CD))

Income tax, state and corporate; increases credit for agricultural best management practices. Amending §§ 58.1-339.3 and 58.1-439.5; adding §§ 58.1-339.3:1 and 58.1-439.5:1. (Patron-Lingamfelter, HB 2289 (F))

Income tax, state and corporate; limits land preservation tax credits. Amending § 58.1-512. (Patron-Hanger, SB 678 (CD))

Income tax, state and corporate; limits land preservation tax credits, exception. Amending §§ 58.1-511 and 58.1-512. (Patron-Hanger, SB 1139 (Chapter 940))

Income taxes, state and corporate; subtractions include payment to producers of quota tobacco and tobacco quota holders. Amending §§ 58.1-322 and 58.1-402. (Patron-Reynolds, SB 734 (F))

Insurance license tax; one-half of revenue deposited in Transportation Expedition Fund. Adding §§ 58.1-2511 and 58.1-2512; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Marshall, R.G., HB 1815 (F))

Insurance license tax; one-third of revenues deposited in Transportation Investment Fund. Amending §§ 33.1-268, 33.1-269, 33.1-277 and second enactment of Chapters 1019 and 1044, 2000 Acts; adding §§ 33.1-223.2:14, 58.1-2511 and 58.1-2512; repealing third and tenth enactments of Chapters 1019 and 1044, 2000 Acts. (Patron-Callahan, HB 2771 (F))

Keep Our Promise Act of 2005; removes cap on overall amount of car tax relief. Amending §§ 3.1-1111, 30-133 and 58.1-3506; repealing §§ 58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-Frederick, HB 1536 (I) See HB1654)

Land Conservation Incentives Act; transfer of unused tax credits. (Patron-Johnson, HB 2788 (Chapter 846))

Local government taxes; equalizes city and county authority, penalty. Amending §§ 4.1-128, 15.2-204, 15.2-1200, 15.2-5814, 55-248.5 and 58.1-3840; repealing §§ 58.1-3817, 58.1-3818, 58.1-3819, 58.1-3822, 58.1-3823, 58.1-3830 through 58.1-3834 and 58.1-3842. (Patron-Whipple, SB 1100 (F))

Local government taxing authority; equalizing county and city powers. Amending §§ 15.2-204 and 15.2-1200. (Patron-Hull, HB 2354 (F))

Machinery and tools tax; changes in valuation method published by notice in newspaper 30 days prior. Amending § 58.1-3507. (Patron-Scott, E.T., HB 2477 (Chapter 108))

Master Settlement Agreement; deductibility of escrow funds. Amending §§ 3.1-336.2 and 58.1-402. (Patron-Albo, HB 2886 (F))

Motor fuels tax; additional imposition in Northern Virginia transportation district. Amending § 58.1-1720. (Patron-Whipple, SB 1099 (F))

Motor fuels tax; allows revenue disbursement to locality where revenue was generated. Amending §§ 15.2-4511 and 58.1-1724. (Patron-Cole, HB 2426 (F))

Motor fuels tax; increased. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701 and 58.1-2706. (Patron-Watts, HB 2356 (F); Hamilton, HB 2432 (F); Sickles, HB 2705 (F))

Motor fuels tax; refunds for agricultural vehicles. Amending § 58.1-2259. (Patron-Orrock, HB 1641 (Chapter 782); Watkins, SB 794 (Chapter 243))

Motor vehicle insurance license tax; revenues deposited in Priority Transportation Fund. (Patron-Chichester, SB 1325 (I) See SB1324)

Motor vehicle insurance license tax; revenues deposited in Transportation Trust Fund. Adding § 58.1-2511. (Patron-Frederick, HB 1525 (I) See HB2099)

Motor Vehicle Sales and Use Tax; daily rental fee. Amending § 58.1-2402. (Patron-Sherwood, HB 1745 (Chapter 449))

Motor Vehicle Sales and Use Tax; exemption for limited liability companies. Amending § 58.1-2403. (Patron-Landes, HB 1508 (Chapter 274))

Motor Vehicle Sales and Use Tax; exemptions include gift of vehicle to spouse, son or daughter. Amending § 58.1-2403. (Patron-Quayle, SB 836 (Chapter 246))

Motor Vehicle Sales and Use Tax; reduction for motor vehicle trade-in. Amending §§ 58.1-2401 and 58.1-2405. (Patron-Alexander, HB 1552 (F))

Motor Vehicle Sales and Use Tax; reduction if motor vehicle is purchased for business purposes. Amending §§ 58.1-2401 and 58.1-2405. (Patron-Alexander, HB 1551 (F))

Motor Vehicle Sales and Use Tax; revenue from rental taxes deposited into Transportation Trust Fund. Amending § 58.1-2425. (Patron-Cole, HB 1636 (F))

Neighborhood Assistance Act; increases tax credits. Amending § 63.2-2006. (Patron-Hamilton, HB 2041 (Chapter 82))

Newspapers; tax on publishers. Adding § 58.1-1730. (Patron-Wardrup, HB 1382 (CD); Wardrup, HB 2191 (F))

Nonresident contractor; procedures for withholding taxes. Adding §§ 58.1-487.01 through 58.1-487.06. (Patron-Parrish, HB 2065 (F))

Partnerships; filing of information returns. Amending §§ 58.1-391, 58.1-392 and 58.1-441; adding §§ 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2 and 58.1-395; repealing §§ 58.1-390 and 58.1-394. (Patron-Albo, HB 149 (CD))

Payday loans; exclusions. Amending § 6.1-444. (Patron-Williams, SB 824 (F))

Personal property exempt from taxation; includes farm property and products. Adding § 58.1-3606.1; repealing § 58.1-3505. (Patron-Lewis, HB 1464 (CD))

Personal property tax; rate on wind turbine generating equipment of electric suppliers. Amending § 58.1-2606. (Patron-Hanger, SB 1011 (F))

Personal property tax; separate classification for boats used in businesses. Amending § 58.1-3506. (Patron-Pollard, HB 2686 (Chapter 325); Rerras, SB 1273 (Chapter 271))

Personal property tax; separate classification of certain machinery and tools used in businesses. Amending § 58.1-3506; adding § 58.1-3508.2. (Patron-Reynolds, SB 1279 (Chapter 357))

Personal property tax relief; reimbursement to localities. Amending § 58.1-3524. (Patron-Mims, SB 781 (F))

Personal Property Tax Relief Act of 1998; changes in provisions. Amending §§ 58.1-3506, 58.1-3506.1, 58.1-3523, 58.1-3524 and 58.1-3912; repealing fifth enactment of Chapter 1, 2004 Sp. I Acts. (Patron-Bell, HB 2257 (I) See HB1654; Reynolds, SB 737 (F))

Personal Property Tax Relief Act of 1998; gradually increases amount of car tax relief to 100% of reimbursable amount. Amending §§ 30-133, 58.1-3506, 58.1-3523 and 58.1-3524; repealing §§ 58.1-3506.1, 58.1-3523, 58.1-3524, 58.1-3912, and second, third, fourth, fifth, sixth and seventh enactments of Chapter 1, 2004 Sp. I Acts. (Patron-Lingamfelter, HB 1654 (F))

Personal Property Tax Relief Act of 1998; repealed, numerous changes to various taxes. Amending §§ 3.1-1111, 15.2-1104.1, 30-133, 46.2-623, 58.1-3, 58.1-303, 58.1-320, 58.1-321, 58.1-324, 58.1-435, 58.1-438.1, 58.1-439, 58.1-439.4, 58.1-439.6, 58.1-439.9, 58.1-439.10, 58.1-439.11, 58.1-439.13, 58.1-439.14, 58.1-490, 58.1-512, 58.1-602, 58.1-603, 58.1-609.10, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-629, 58.1-901, 58.1-1720, 58.1-2401, 58.1-2402, 58.1-2405, 58.1-3506, 58.1-3506.1, 58.1-3510.1, 58.1-3510.3, 58.1-3818, 58.1-3912, 59.1-280 and 63.2-2003; adding § 58.1-322.3; repealing §§ 15.2-1636.20, 58.1-315, 58.1-322, 58.1-331, 58.1-334, 58.1-337, 58.1-338, 58.1-339, 58.1-339.2 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.11, 58.1-609.13, 58.1-611.1, 58.1-3523 through 58.1-3536, 58.1-3700 through 58.1-3735 and 58.1-3916.01. (Patron-Louderback, HB 2494 (F))

Public-Private Education Investment Tax Credit; created. Adding §§ 58.1-439.18 through 58.1-439.21. (Patron-Saxman, HB 2914 (F))

Rail Enhancement Fund; portion of tax on motor vehicle rentals to be deposited therein, Rail Advisory Board established. Amending §§ 33.1-221.1:1.1 and 58.1-2425; adding § 33.1-391.3:1. (Patron-May, HB 2596 (Chapter 323))

Real estate assessments; consideration of federal or state restrictions. Adding § 58.1-3295. (Patron-Suit, HB 2453 (F))

Real estate tax; allows localities to increase amount of income on sliding scale for elderly or disabled. Amending §§ 58.1-3211 and 58.1-3212. (Patron-Quayle, SB 1042 (F))

Real estate tax; alternative payment schedules for elderly and handicapped. Adding § 58.1-3916.02. (Patron-Colgan, SB 645 (CD))

Real estate tax; changes in local relief programs. Amending § 58.1-3211. (Patron-Wagner, SB 1051 (Chapter 224))

Real estate tax; deferral for certain disabled military veterans. Amending § 58.1-3211. (Patron-Deeds, SB 248 (CD))

Real estate tax; deferral for certain elderly and handicapped persons. Amending § 58.1-3211. (Patron-Deeds, SB 844 (Chapter 214); Cuccinelli, SB 851 (Chapter 215))

Real estate tax; definition of open or common space. Amending § 58.1-3284.1. (Patron-Norment, SB 896 (Chapter 218))

Recordation tax; additional distribution to localities. Amending § 58.1-816. (Patron-Lewis, HB 174 (CD); Lewis, HB 1684 (F))

Recordation tax; certain revenues deposited into Transportation Trust Fund. Adding § 58.1-815.4. (Patron-Lingamfelter, HB 2292 (F))

Recordation tax; collection to be transferred to Water Quality Improvement Fund. Amending §§ 2.2-1514, 10.1-2128 and 10.1-2133; adding § 58.1-818. (Patron-Hanger, SB 1142 (I) See SB1235)

Recordation tax; exemptions include limited liability companies. Amending § 58.1-811. (Patron-Van Yahres, HB 1845 (I) See HB2177; Louderback, HB 2177 (Chapter 93))

Recordation tax; limits fee imposed by cities and counties. Amending §§ 58.1-3800, 58.1-3801, 58.1-3803 and 58.1-3804. (Patron-Cosgrove, HB 1566 (F); Blevins, SB 920 (F))

Residential development impact fee; applicable to any locality. Adding § 58.1-3851. (Patron-Marshall, R.G., HB 748 (CD))

Retail Sales and Use Tax; allows a portion of revenues from watercraft sales for recreational and environmental projects in City of Hampton. Amending §§ 29.1-103, 29.1-110, 58.1-638 and 58.1-1410; adding § 29.1-101.02. (Patron-Ward, HB 2743 (F); Locke, SB 759 (F))

Retail Sales and Use Tax; Department of Taxation to study state and local exemptions. (Patron-Hamilton, HJR 128 (CD))

Retail Sales and Use Tax; eliminates additional payment required of dealers. Amending § 58.1-615. (Patron-Chichester, SB 709 (F); Cuccinelli, SB 872 (I) See SB709; Hanger, SB 1010 (I) See SB709)

Retail Sales and Use Tax; eliminates collection and remittance by vendors. Amending § 58.1-615. (Patron-McDougle, HB 1876 (F))

Retail Sales and Use Tax; exemptions include automobile refinishing repair materials. Amending § 58.1-602. (Patron-Lingamfelter, HB 2762 (Chapter 121))

Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-609.3. (Patron-Blevins, SB 917 (F))

Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-610. (Patron-Shannon, HB 720 (CD); Hugo, HB 1375 (CD); Parrish, HB 1839 (F); Hugo, HB 2092 (F))

Retail Sales and Use Tax; exemptions include certain energy efficient products. Amending § 58.1-609.1. (Patron-McDougle, HB 1279 (CD))

Retail Sales and Use Tax; exemptions include certain flags. Amending § 58.1-609.1. (Patron-Frederick, HB 1535 (F))

Retail Sales and Use Tax; exemptions include certain nonprofit educational institutions for purchase of services, report. Amending § 58.1-609.11. (Patron-Saslaw, SB 1105 (Chapter 42))

Retail Sales and Use Tax; exemptions include certain nonprofit entities, report. Amending § 58.1-609.11. (Patron-Hugo, HB 2100 (Chapter 89))

Retail Sales and Use Tax; exemptions include certain public transportation services. Amending § 58.1-609.1. (Patron-Ware, O., HB 2599 (Chapter 116); Lambert, SB 1195 (Chapter 46))

Retail Sales and Use Tax; exemptions include certain school-related items. Adding § 58.1-611.2. (Patron-Bell, HB 2269 (I) See HB1878; Cline, HB 2559 (I) See HB1878; Newman, SB 1028 (F))

Retail Sales and Use Tax; exemptions include certain school-related items. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.2. (Patron-Frederick, HB 1534 (I) See HB1878; Ware, O., HB 1593 (I) See HB1878; McDougle, HB 1878 (F); Reynolds, SB 694 (F); Puckett, SB 946 (F))

Retail Sales and Use Tax; exemptions include certain truck trailers and cargo containers. (Patron-Orrock, HB 2827 (Chapter 328))

Retail Sales and Use Tax; exemptions include emergency medical service providers. Amending § 58.1-609.3. (Patron-Nutter, HB 2759 (F))

Retail Sales and Use Tax; exemptions include Farmwell Hunt Homeowners Association, Inc. Adding § 58.1-609.10.01. (Patron-Mims, SB 501 (CD))

Retail Sales and Use Tax; exemptions include food purchased for human consumption. Amending § 58.1-611.1. (Patron-Welch, HB 1635 (I) See HB1638; McDougle, HB 1875 (I) See HB1638)

Retail Sales and Use Tax; exemptions include Loudoun Healthcare Foundation. Adding § 58.1-609.10.01. (Patron-Mims, SB 500 (CD))

Retail Sales and Use Tax; exemptions include manufactured signs. Amending § 58.1-602. (Patron-Hargrove, HB 2774 (Chapter 122))

Retail Sales and Use Tax; exemptions include sales to nonresidents and bad debts. Amending §§ 58.1-602 and 58.1-621; adding § 58.1-604.6. (Patron-Stosch, SB 1219 (Chapter 355))

Retail Sales and Use Tax; exemptions include school textbooks. Amending § 58.1-609.10. (Patron-May, HB 2466 (F))

Retail Sales and Use Tax; exemptions include telecommunications and telephone companies. Amending § 58.1-609.3. (Patron-Byron, HB 2057 (F); Hull, HB 2889 (F); Norment, SB 1116 (F))

Retail Sales and Use Tax; increases revenue to Transportation Trust Fund. Amending § 58.1-638. (Patron-Cole, HB 1610 (F))

Retail Sales and Use Tax; limits certain percentage of revenues from a nonprofit entity to be used for administrative costs in order to maintain exempt status. Amending § 58.1-609.11. (Patron-Purkey, HB 311 (CD))

Retail Sales and Use Tax; local option increase for transportation and education in localities in Northern Virginia. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-Scott, J.M., HB 1092 (CD))

Retail Sales and Use Tax; Low-Cost Airline Incentive Program, created. Amending § 58.1-638; adding § 5.1-1.8. (Patron-Fralin, HB 1603 (F))

Retail Sales and Use Tax; reduction of rate on food purchased for human consumption, effective date. Amending § 58.1-611.1. (Patron-Bryant, HB 1634 (I) See HB1638; Callahan, HB 1638 (Chapter 521); Hall, HB 2017 (I) See HB1638; Athey, HB 2339 (I) See HB1638; Parrish, HB 2421 (I) See HB1638; Chichester, SB 708 (Chapter 487); Edwards, SB 751 (I) See SB708; Potts, SB 1193 (I) See SB708)

Retail Sales and Use Tax; Tax Commissioner to investigate and analyze on periodic basis, report. Adding § 58.1-609.12. (Patron-Hull, HB 2852 (Chapter 853))

Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.3, 58.1-635.1, 58.1-635.2 and 58.1-639.1. (Patron-Hanger, SB 1135 (F))

Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612 through 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-626, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.2, 58.1-635.1, 58.1-635.2 and 58.1-639.1; repealing §§ 58.1-627 and 58.1-628. (Patron-Watts, HB 788 (CD); Hanger, SB 514 (CD))

Solid waste disposal fees; included on real estate tax bills. Amending § 58.1-3912. (Patron-Phillips, HB 2408 (Chapter 922))

Tax information; allows Tax Commissioner to share with Department of Medical Assistance Services. Amending § 58.1-3. (Patron-Miller, HB 2719 (F))

Tax information; General Assembly members regarding constituent at request thereof, confidentiality. Amending § 58.1-3. (Patron-Bolling, SB 1303 (F))

Tax preferences outside of Title 58.1; Code Commission to identify, report. (Patron-Chichester, SJR 308 (P))

Tax reform; changes in provisions for income tax, sales and use tax, estate tax, and local license taxes. Amending §§ 15.2-1104.1, 58.1-320, 58.1-321, 58.1-324, 58.1-602, 58.1-603, 58.1-604, 58.1-608.3, 58.1-609.1, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-627, 58.1-628, 58.1-629, 58.1-638, 58.1-901, 58.1-1720, 58.1-3510.1, 58.1-3510.3 and 58.1-3818; repealing §§ 58.1-322, 58.1-322.2, 58.1-331 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.9, 58.1-609.10, 58.1-609.11, 58.1-609.13, 58.1-610.1, 58.1-611.1 and 58.1-3700 through 58.1-3735. (Patron-Louderback, HB 108 (CD))

Tax reform; changes in provisions for personal property, and sales and use taxes. Amending §§ 30-133, 46.2-623, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-614, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding § 58.1-3505.1; repealing §§ 15.2-1636.20, 58.1-3523, 58.1-3524, 58.1-3534 and 58.1-3535. (Patron-Bell, SB 1224 (F))

Tax relief; joint subcommittee to study homestead exemptions and alternatives for elderly and disabled. (Patron-Rapp, HJR 743 (F))

Taxes; flat rate on individual and corporate income, increases standard deduction and increases retail sales and use tax. Amending §§ 58.1-320, 58.1-322, 58.1-400, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628 and 58.1-639. (Patron-Athey, HB 811 (CD))

Taxes, assessments and fees; joint subcommittee to study those which generate little revenue. (Patron-Spruill, HJR 656 (P))

Taxpayer Surplus Relief Fund; created. Amending § 2.2-1829. (Patron-O’Bannon, HB 2233 (F))

Telework Council; created, telecommuting tax credits for certain employers. Adding §§ 2.2-2690 and 58.1-339.11. (Patron-Scott, J.M., HB 2893 (F))

Tobacco manufacturers, small; incentive payments to be made to manufacturers of domestic leaf annually by State. Amending § 32.1-366; adding §§ 3.1-336.2:1, 3.1-336.2:2 and 58.1-439.15:01. (Patron-Hogan, HB 2919 (Chapter 899); Puckett, SB 1332 (Chapter 901))

Tobacco products tax; changes in provisions. Amending §§ 58.1-1021.01 through 58.1-1021.04; adding §§ 58.1-1021.04:1 through 58.1-1021.04:5. (Patron-Ware, R.L., HB 1885 (Chapter 71))

Tobacco products tax; definitions. Amending § 58.1-1021.01. (Patron-Ware, R.L., HB 1887 (F))

Transient occupancy tax; extends additional imposition in Arlington County. Amending § 58.1-3822. (Patron-Eisenberg, HB 1857 (Chapter 156); Whipple, SB 1102 (F))

Transient occupancy tax; imposition in certain localities. Amending §§ 58.1-3819 and 58.1-3833. (Patron-Armstrong, HB 2007 (Chapter 915); Wampler, SB 755 (F))

Transient occupancy tax; imposition in Coalfield region. Adding §§ 58.1-645 and 58.1-646. (Patron-Phillips, HB 2817 (F))

Transient occupancy tax; imposition in Counties of Craig and Prince George. Amending § 58.1-3819. (Patron-Ingram, HB 1965 (Chapter 76))

Transient occupancy tax; imposition in Craig County. Amending § 58.1-3819. (Patron-Shuler, HB 1515 (F))

Transient occupancy tax; imposition in Nelson County. Amending § 58.1-3819. (Patron-Deeds, SB 375 (CD))

Transient occupancy tax; imposition only for occupancy of any room or space for overnight accommodations. Adding § 58.1-3826. (Patron-Watkins, SB 793 (Chapter 20))

Transportation funds; to be used for administrating, planning, etc. roads for State and localities. Amending § 2.2-1509.2; adding § 58.1-2510.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-Chichester, SB 1325 (I) See SB1324)

Underground relocation of utilities; certain localities may impose special assessments therefor. Amending § 15.2-2404. (Patron-May, HB 2878 (Chapter 854))

Unemployment tax rate; penalties for transferring any trade or business for a lower tax rate. Amending §§ 60.2-500 and 60.2-622; adding §§ 18.2-204.3 and 60.2-536.1 through 60.2-536.5. (Patron-Purkey, HB 2137 (Chapter 91); Miller, SB 1201 (Chapter 47))

Utility tax; imposition on local consumers in Town of Dumfries for mobile phone usage. Amending § 58.1-3812. (Patron-Colgan, SB 801 (Chapter 206))