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2006 SESSION


CHAPTER 354
An Act to amend and reenact §§ 15.2-4504, 15.2-4529, and 58.1-1720 of the Code of Virginia, relating to the motor vehicle fuels tax in certain transportation districts.
[H 1148]
Approved March 30, 2006

 

Be it enacted by the General Assembly of Virginia:

1.  That §§ 15.2-4504, 15.2-4529, and 58.1-1720 of the Code of Virginia are amended and reenacted as follows:

§ 15.2-4504. Procedure for creation of districts; single jurisdictional districts; application of chapter to port authorities and airport commissions.

(1) Any two or more counties or cities, or combinations thereof, may, in conformance with the procedure set forth herein, or as otherwise may be provided by law, constitute a transportation district and shall have and exercise the powers set forth herein and such additional powers as may be granted by the General Assembly. A transportation district may be created by ordinance adopted by the governing body of each participating county and city, which ordinances shall (1) set forth the name of the proposed transportation district (which shall include the words "transit district" or "transportation district"), (2) shall fix the boundaries thereof, (3) shall name the counties and cities which are in whole or in part to be embraced therein, and (4) contain a finding that the orderly growth and development of the county or city and the comfort, convenience and safety of its citizens require an improved transportation system, composed of transit facilities, public highways and other modes of transport, and that joint action through a transportation district by the counties and cities which are to compose the proposed transportation district will facilitate the planning and development of the needed transportation system. Such ordinances shall be filed with the Secretary of the Commonwealth and upon certification by that officer to the Tax Commissioner and the governing bodies of each of the participating counties and cities that the ordinances required by this chapter have been filed and, upon the basis of the facts set forth therein, satisfy such requirements, the territory defined in such ordinances, upon the entry of such certification in the minutes of the proceedings of the governing bodies of each of the counties and cities, shall be and constitute a transportation district for all of the purposes of this chapter, known and designated by the name stated in the ordinances.

(2) Notwithstanding the provisions of subsection (1), any county or city may, subject to the applicable provisions of this chapter, constitute itself a transportation district in the event that no governing body of any contiguous county or city wishes to combine for such purpose, provided that the governing body of such single jurisdictional transportation district shall comply with the provisions of subsection (1) by adopting an ordinance which shall (1) set forth the name of the proposed transportation district which shall include the words "transit district" or "transportation district," (2) shall fix, in such county or city, the boundaries thereof, (3) shall name the county or city which is in whole or in part to be embraced therein, and (4) contain a finding that the orderly growth and development of the county or city and the comfort, convenience and safety of its citizens require an improved transportation district, composed of transit facilities, public highways, and other modes of transport, and that joint action with contiguous counties and cities has not been agreed to at this time, but that the formation of a transportation district will facilitate the planning and development of the needed transportation system, and shall file such ordinance in the manner and mode required by subsection (1). At such time as the governing body of any contiguous county or city desires to combine with the original jurisdiction for the formation of an enlarged transportation district, it shall enter into an agreement with the commission of the original transportation district on such terms and conditions, consistent with the provisions of this chapter, as may be agreed upon by such commission and such additional county or city, and in conformance with the following procedures. The governing body of the county or city having jurisdiction over the territory to be added to the original transportation district shall adopt an ordinance specifying the area to be enlarged, containing the finding specified in subsection (1), and a statement that a contract or agreement between the county or city and the commission, specifying the terms and conditions of admittance to the transportation district has been executed. The ordinance to which shall be attached a certified copy of such contract, shall be filed with the Secretary of the Commonwealth, and upon certification by that officer to the Tax Commissioner, the commission, and to the governing bodies of each of the component counties and cities that the ordinance required by this section has been filed, and that the terms thereof conform to the requirements of this section, such additional county, or part thereof, or city, upon the entry of such certification in the minutes of the proceedings of the governing body of such county or city, shall become a component government of the transportation district and the county, or portion thereof specified, or city shall be embraced in the territory of the transportation district.

§ 15.2-4529. Procedure for enlargement.

A transportation district may be enlarged to include any additional county, or part thereof, or city or part thereof contiguous thereto, upon such terms and conditions, consistent with the provisions of this chapter, as may be agreed upon by the commission and such additional county or city and in conformance with the following procedures. The governing body of the county or city shall adopt an ordinance specifying the area to be enlarged, containing the finding specified in § 15.2-4504 of this chapter and a statement that a contract or agreement between the county or city and the commission, specifying the terms and conditions of admittance to the transportation district, has been executed. The ordinance, to which shall be attached a certified copy of the contract, shall be filed with the Secretary of the Commonwealth. Upon certification by the Secretary of the Commonwealth to the Tax Commissioner, the commissioner, and to the governing bodies of each of the component counties and cities that the ordinance required by this section has been filed and that its terms conform to the requirements of this section, the additional county, or part thereof, or city or part thereof, upon the entry of such certification in the minutes of the proceedings of the governing body of such county or city, shall become a component government of the transportation district and part of the transportation district.

§ 58.1-1720. Sales tax on fuel in certain transportation districts.

A. There is hereby levied, in addition to all other taxes imposed on fuels subject to tax under Chapter 22 (§ 58.1-2200 et seq.) of this title, in every county or city which is a member of any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated or controlled, by an agency or a commission as defined in § 15.2-4502, or in any transportation district which is subject to § 15.2-4515 C and which is contiguous to the Northern Virginia Transportation District, a sales tax of two percent of the retail price of such fuels sold within such county or city. As used in this section "retail sale" means a sale to a consumer or to any person for any purpose other than resale.

B. The tax imposed under this section shall be subject to the provisions of the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.), except that the exemption provided for motor vehicle fuels under § 58.1-609.13, and the bracket system provided in such act, shall not be applicable.

C. The tax imposed under this section shall be effective on the first day of the first month that is at least 60 days after the certification by the Secretary of the Commonwealth required under §§ 15.2-4504 and 15.2-4529.