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2013 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 15.2-1129.1 of the Code of Virginia is amended and reenacted as follows:
§ 15.2-1129.1. Creation of arts and cultural districts.
A. Any locality may by ordinance establish within its boundaries one or more arts and cultural districts for the purpose of increasing awareness and support for the arts and culture in the locality. The locality may provide incentives for the support and creation of arts and cultural venues in each district. The locality may also grant tax incentives and provide certain regulatory flexibility in each arts and cultural district.
B. The tax incentives for each district may be provided for up
to 10 years and may include, but not be limited to: (i) reduction of permit
fees; (ii) reduction of user fees; and (iii) reduction of any type of
gross receipts tax; and (iv) rebate of real estate property
taxes. The extent and duration of such incentive proposals shall conform to
the requirements of the Constitutions of Virginia and of the United States.
C. Each locality may also provide for regulatory flexibility in each district that may include, but not be limited to: (i) special zoning for the district; (ii) permit process reform; (iii) exemption from ordinances; and (iv) any other incentive adopted by ordinance, which shall be binding upon the locality for a period of up to 10 years.