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ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
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Developed and maintained by the Division of Legislative Automated Systems.
2018 SESSION
Co-Chair: Thomas K. Norment, Jr. - Co-Chair: Emmett W. Hanger, Jr.
Clerk: John Garrett
Staff: Lisa Wallmeyer
Date of Meeting: January 17, 2018
Time and Place: 9:00 AM Committee Room B Pocahontas Building
Patron: Howell
Transient occupancy tax; Arlington County. Removes the sunset date from the additional one-fourth of one percent transient occupancy tax authorized in Arlington County. Currently, the authorization for the tax expires on July 1, 2018.
Patron: Locke
County food and beverage tax. Increases from four percent to eight percent the maximum tax that any county is authorized to impose on food and beverages sold by a restaurant, commonly referred to as the meals tax. The bill also removes the requirement that a county hold a referendum before imposing a meals tax.
Patron: Cosgrove
Sales and use tax revenue; distribution to certain localities. Adds the City of Chesapeake to those localities authorized to receive the state sales and use tax revenue attributable to certain public facilities. The revenue must be used to pay the cost of bonds issued by the locality for construction of the facility.
Patron: Petersen
Plastic bag tax in the Chesapeake Bay Watershed. Imposes a five-cent per bag tax on plastic bags provided to customers by certain retailers in localities located wholly within the Chesapeake Bay Watershed and directs revenues to be used to support the Chesapeake Bay Watershed Implementation Plan. The bill also allows every retailer that collects the tax to retain one cent of the five-cent tax.
Patron: Howell
Recapture of deferred real estate taxes. Clarifies when the amount of real estate taxes deferred pursuant to a local ordinance become due.
Patron: Hanger
Capital outlay plan. Updates the six-year capital outlay plan for projects to be funded entirely or partially from general fund-supported resources.
Patron: Hanger
Bonds for institutions of higher education. Authorizes issuance of bonds in an amount up to $21,000,000 for revenue-producing capital projects at institutions of higher education. The bill contains an emergency clause.
EMERGENCY
Patron: Dance
Taxation of all-terrain vehicles, mopeds, and off-road motorcycles. Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law provides that such vehicles are subject to the retail sales and use tax but exempt from the motor vehicle sales and use tax. The motor vehicle sales and use tax would be imposed at the same rate as the state and local sales and use tax: at a rate of six percent in Planning Districts 8 and 23 and 5.3 percent in the rest of the state. The revenues collected from the motor vehicle sales tax on all-terrain vehicles, mopeds, and off-road vehicles would be distributed in the same manner as the state and local retail sales and use tax.
Patron: Howell
Notification of tax return data breach. Requires paid income tax return preparers to notify the Department of Taxation within a reasonable time period if they discover that an unauthorized person has accessed a taxpayer's return information. The bill defines return information and provides that it does not include publicly available information.
Patron: Peake
Retail sales and use tax; agricultural exemptions. Amends the existing exemption from sales tax for agricultural produce and eggs sold at a farmers market or roadside stand. Currently, the exemption applies only if the individual selling the produce or eggs has an annual income from such sales of no more than $1,000. The bill raises this annual income cap to $2,500.
Patron: Chafin
Entities entitled to voluntary contributions of tax refunds; listing on individual income tax return. Allows the organization Children of America Finding Hope to continue to be listed on the individual income tax return as an organization eligible to receive voluntary contribution of tax refunds, despite the fact that it has not received at least $10,000 in contributions in each of the three previous taxable years.
Patron: McDougle
Biennial appropriation act. Provides that the Commonwealth's biennial appropriations shall start on July 1 of odd-numbered years beginning with the biennial appropriation act for the period July 1, 2021, through June 30, 2023. The bill requires that the fiscal year beginning July 1, 2020, would not be a part of any biennial appropriation act (i.e., it would be a single-year transitional budget).
Patron: Wexton
Real property tax exemption; veterans. Removes an extraneous reference to deferral in a provision relating to real property tax exemption.
Patron: Carrico
Admissions tax; Wythe County. Authorizes Wythe County to impose an admissions tax, not to exceed 10 percent of the amount of charge for admission, to any exposition center in the county that (i) has an indoor arena that seats at least 3,000 persons and an outdoor multipurpose space and (ii) is located on all or part of a parcel of land or adjacent parcels of land containing at least 90 acres.
Patron: Carrico
Admissions tax in Washington County. Clarifies that Washington County is authorized to impose an admissions tax to either a multi-sports complex or an entertainment venue, or both, subject to certain requirements.
Patron: Carrico
Cigarette tax; counties authorized to hold referendum. Authorizes the board of supervisors of any county to levy a tax on the sale or use of cigarettes if approved in a referendum. If approved, the tax shall not exceed five cents ($0.05) or the amount levied under state law, whichever is greater.
Patron: Mason
County food and beverage tax. Increases from four percent to eight percent the maximum tax that any county is authorized to impose on food and beverages sold by a restaurant, commonly referred to as the meals tax. The bill also removes the requirement that a county hold a referendum before imposing a meals tax.
Patron: Mason
Department of Taxation; accelerated refund program. Requires the Department of Taxation to reestablish an accelerated refund program for taxpayers filing income tax returns in person or via the United States mail with a commissioner of the revenue for taxable years beginning on and after January 1, 2018.