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ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
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1994 SESSION

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LD7009297
HOUSE JOINT RESOLUTION NO. 160 Offered January 25, 1994 Establishing a joint subcommittee to examine local revenue resources. ---------- Patrons--Hull and Cranwell ---------- Referred to Committee on Rules ----------

WHEREAS, fiscal pressures are being experienced by all levels of government, but none are more severe than those of local governments; and

WHEREAS, the fiscal pressure at the local level results from federal and state mandates as well as from the various limitations and conditions which are imposed on local tax and fee sources and tax rates; and

WHEREAS, the economy of Virginia is changing and, as a result, the tax structure needs to be examined periodically to ensure that the local tax structure is efficient, promotes equity, and serves the needs of local governments as well as its citizens; and

WHEREAS, from 1968 through 1980 the Revenue Resources and Economic Commission examined both the state and local tax structures and recommended changes to improve both the equity and efficiency of the tax structures; and

WHEREAS, the state and local tax structures have not been thoroughly examined since that time; and

WHEREAS, the Virginia economy is undergoing tremendous changes and these changes will likely accelerate; and

WHEREAS, these changes will affect our tax structure and impact local governments; and

WHEREAS, it has been over a decade since Virginia's local tax structure has been thoroughly examined; now, therefore, be it

RESOLVED by the House of Delegates, the Senate concurring, That a joint subcommittee of the House and Senate be established to study the revenue resources and tax structures of Virginia's localities.

The joint subcommittee shall identify and examine all local taxes and fees and review the equity of each and report which are the most efficient and least burdensome. The joint subcommittee shall examine also what changes need to be made in our tax structure in light of Virginia's changing economy. The joint subcommittee shall recommend also possible candidates for replacement or consolidation.

The joint subcommittee shall be composed of nine members as follows: five members of the House of Delegates to be appointed by the Speaker and four members of the Senate to be appointed by the Senate Committee on Privileges and Elections.

The direct costs of this study shall not exceed $6,750.

The Division of Legislative Services shall provide staff support for the study.

The joint subcommittee shall complete its work in time to submit its findings and recommendations to the Governor and the 1995 Session of the General Assembly as provided in the procedures of the Division of Legislative Automated Systems for processing legislative documents.

Implementation of this resolution is subject to subsequent approval and certification by the Joint Rules Committee. The Committee may withhold expenditures or delay the period for the conduct of the study.