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2000 SESSION

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008418204
HOUSE BILL NO. 781 Offered January 21, 2000 A BILL to amend the Code of Virginia by adding in Article 2 of Chapter 35 of Title 58.1 a section numbered 58.1-3508.2, relating to machinery and tools used in Internet services. ----------
Patrons-- Rust, Albo, Almand, Black, Bolvin, Byron, Callahan, Cantor, Devolites, Drake, Griffith, Hamilton, Harris, Howell, Louderback, Marshall, May, McDonnell, McQuigg, Nixon, Parrish, Plum, Purkey, Putney, Reid, Rollison, Sherwood, Tata, Wagner and Weatherholtz
---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Article 2 of Chapter 35 of Title 58.1 a section numbered 58.1-3508.2 as follows:

§ 58.1-3508.2. Separate classification of machinery and tools used in the provision of Internet services.

Machinery and tools used in the provision of Internet services shall constitute a classification for local taxation separate from other classifications of machinery and tools as defined in § 58.1-3507. The governing body of any county, city or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools. For purposes of this section, "Internet service" means a service that enables users to access content, information electronic mail, and the Internet as part of a package of services sold to customers.