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1999 SESSION

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992523400
HOUSE BILL NO. 1918 Offered January 18, 1999 A BILL to amend the Code of Virginia by adding a section numbered 58.1-3712.2, relating to license tax for severence of wood chips. ---------- Patron-- Phillips ---------- Referred to Committee on Counties, Cities and Towns ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-3712.2 as follows:

§ 58.1-3712.2. Counties and cities authorized to levy severance tax on wood chips.

The governing body of any county or city may levy a license tax on every person engaging in the business of severing wood chips from trees in such county or city. Such tax shall be at a rate not to exceed three percent of the gross receipts from the sale of wood chips severed in such county or city. Such gross receipts shall be the fair market value measured at the time such wood chips are utilized or sold for utilization in such county or city or at the time such wood chips are placed in transit for shipment therefrom.

Any county or city enacting a license tax pursuant to this section may require producers of wood chips and common carriers to maintain records and file reports showing the quantities of and receipts from wood chips which they have produced or transported.