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2006 SESSION
Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-3713 and 58.1-3713.01 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-3713. Local coal and gas road improvement and Virginia Coalfield Economic Development Authority tax.
A. In addition to the taxes authorized under § 58.1-3712, any county or city may adopt a license tax on every person engaging in the business of severing coal or gases from the earth. The rate of such tax shall not exceed one percent. The provisions of § 58.1-3712 as they relate to measurement of gross receipts, filing of reports and record keeping shall be applicable to the tax imposed under this section.
The moneys collected for each county or city from the tax
imposed under authority of this section shall be paid into a special fund of
such county or city to be called the Coal and Gas Road Improvement Fund of such
county or city, and shall be spent for such improvements to public roads as the
coal and gas road improvement advisory committee and the governing body of such
county or city may determine as provided in subsection B of this section. The
county may also, in its discretion, elect to improve city or town roads with
its funds if consent of the city or town council is obtained. Such funds shall
be in addition to those allocated to such counties from state highway funds
which allocations shall not be reduced as a result of any revenues received
from the tax imposed hereunder. In those localities which comprise the Virginia
Coalfield Economic Development Authority, the tax imposed under this section
shall be paid as follows: (i) three-fourths of the revenue shall be paid to the
Coal and Gas Road Improvement Fund and used for the purposes set forth herein;
however, one-fourth of such revenue may be used to fund the construction of new
water and/or sewer systems and lines in areas with natural water supplies which
are insufficient from the standpoint of quality or quantity, and (ii)
one-fourth of the revenue shall be paid to the Virginia Coalfield Economic
Development Fund. Furthermore, with regard to the portion paid to the Coal and
Gas Road Improvement Fund, a county or city may provide for an additional
one-fourth allocation for the construction of new and improved water
and/ or sewer systems and or lines or the repair or
enhancement of existing water or sewer systems or lines in areas with
natural water supplies which are insufficient from the standpoint of quality or
quantity; however, if this option is initiated by a county or city, it must
satisfy the requirements set forth in § 58.1-3713.01. Notwithstanding the
foregoing limitations regarding revenues used for water systems and/or sewer
systems, such revenues designated for water and water systems and/or sewer
systems shall be distributed directly to the local public service authority for
such purposes instead of the local governing body.
B. Any county or city imposing the tax authorized in this section shall establish a Coal and Gas Road Improvement Advisory Committee, to be composed of four members: (i) a member of the governing body of such county or city, appointed by the governing body, (ii) a representative of the Department of Transportation, and (iii) two citizens of such county or city connected with the coal and gas industry, appointed for a term of four years, initially commencing July 1, 1989, by the chief judge of the circuit court.
Such committee shall develop on or before July 1 of each year a plan for improvement of roads during the following fiscal year. Such plan shall have the approval of three members of the committee and shall be submitted to the governing body of the county or city for approval. The governing body may approve or disapprove such plan, but may make no changes without the approval of three members of the committee.
§ 58.1-3713.01. Distribution of local coal and gas road improvement tax for water and sewer projects applicable to the additional one-fourth allocation.
The governing body of any county or city imposing a local coal
and gas road improvement tax which is authorized by subsection A of § 58.1-3713
to use an additional one-fourth of the revenue from such tax to fund the
construction of new or enhanced water and/ or sewer projects
systems or lines or the repair or enhancement of existing water systems or
lines shall develop and adopt by resolution an annual plan for such water
and/or sewer projects and an annual plan for the funding of such water and/or
sewer projects in areas in its county or city where natural water supplies are
insufficient from the standpoint of quality or quantity. Plans shall establish
a priority for funding water and/or sewer projects in such city or county.
Consideration for funding shall be given to (i) replacing water supplies lost
due to mining activities and providing emergency water services to areas that
have lost water due to mining activities; (ii) preserving water supplies that
are jeopardized due to permitted mining which is occurring or is near
commencement; (iii) facilitating development of water and/or sewer projects
which will promote diversified industrial development; and (iv) increasing the
capacity of publicly owned water and/or sewer treatment or supply facilities.
Plans shall encourage the development of regional water and/or sewer projects. "Regional water and/or sewer project" means a project involving two or more public water and/or sewer service providers located in the same or neighboring political subdivisions. In order to promote cost savings and economic development, funding may be provided for regional water and/or sewer projects as provided in this section. If a regional water and/or sewer project encompasses an area for which plans are developed by two or more local governing bodies, the project shall not be funded unless it is agreed to by all of the affected local governing bodies.
A county or city shall not expend local coal and gas road improvement tax revenue for water and/or sewer projects in a manner that is inconsistent with the priority for funding set forth in an approved plan.