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1999 SESSION
999741400Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3713 of the Code of Virginia is 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. In addition, the county may elect to distribute a portion of the Fund to any town or towns within the county’s boundaries, provided the town uses such moneys for road and water projects. Such water projects shall only include projects which broaden the availability of water, such as the extension of water lines into areas not having such lines.
Such funds The revenues collected 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
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 systems and 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.
B. Any county or city imposing the tax authorized in this section and any town
receiving moneys in accordance with subsection A shall establish a Coal and Gas
Road Improvement Advisory Committee 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 or town, appointed by the governing body, (ii) the
resident engineer from the Department of Transportation, and (iii) two citizens of
such county or city or, in the case of a town, two citizens of the county
in which the town is located, 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. The plan shall also
include water projects for any town using part or all of the money
it receives for such projects. 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 or town 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.