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2019 SESSION

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HB 1634 Sales and Use Tax; additional local tax in Halifax County.

Introduced by: James E. Edmunds, II | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Additional sales and use tax in Halifax County; appropriations to incorporated towns for educational purposes. Authorizes Halifax County to impose an additional local sales and use tax at a rate not to exceed one percent, as determined by the governing body, if initiated by a resolution of the local governing body and approved by the voters at a referendum. The bill requires the governing body to specify in the enacting ordinance the time period, not to exceed 20 years, for which the tax would be imposed. Revenue from the tax shall be used solely for capital projects for new construction or major renovation of schools in Halifax County.

The bill removes the limit on the amount that Halifax County may appropriate to an incorporated town that has not complied with the provisions of its charter relating to the elections of local officials. Under current law, such amount is limited to the amount the town would have received from local sales and use tax for educational purposes if such election had been held.

SUMMARY AS PASSED HOUSE:

Additional sales and use tax in Halifax County; appropriations to incorporated towns for educational purposes. Authorizes Halifax County to impose an additional local sales and use tax at a rate, not to exceed two percent, as determined by the governing body, if initiated by a resolution of the local governing body and approved by the voters at a referendum. The bill requires the governing body to specify in the enacting ordinance the time period, not to exceed 20 years, for which the tax would be imposed. Revenue from the tax shall be used solely for capital projects for new construction or major renovation of schools in Halifax County.

The bill removes the limit on the amount that Halifax County may appropriate to an incorporated town that has not complied with the provisions of its charter relating to the elections of local officials. Under current law, such amount is limited to the amount the town would have received from local sales and use tax for educational purposes if such election had been held.

SUMMARY AS INTRODUCED:

Additional sales and use tax for counties and cities; county appropriations to incorporated towns for educational purposes. Authorizes counties and cities to impose an additional local sales and use tax at a rate as determined by the governing body, if initiated by a resolution of the local governing body and approved by the voters at a referendum. Revenue from the tax shall be used solely for capital projects for the construction or improvement of schools.

The bill removes the limit on the amount that a county may appropriate to an incorporated town that has not complied with the provisions of its charter relating to the elections of local officials. Under current law, such amount is limited to the amount the town would have received from local sales and use tax for educational purposes if such election had been held.