SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
1997 SESSION
HB 2482 Motorboat tax.
Introduced by: J. Paul Councill, Jr. | all patrons ... notes | add to my profiles
SUMMARY:
Watercraft sales and use tax. Expands the definition of watercraft to include any vessel propelled by machinery. Currently, motorboats are defined as watercraft only if they are 15 feet or longer and powered by a motor in excess of 25 horsepower. Motorboats will be taxed at the watercraft sales and use tax rate of two percent, with a cap of $2,000. Currently, sales of vessels not defined as watercraft are taxed at 4.5 percent. Fifty percent of the revenue generated from the watercraft sales and use tax will be deposited in the game protection fund; 75 percent of the revenue will be paid into such fund in fiscal year 1999; and 100 percent of the revenue will be paid into such fund in fiscal year 2000 and thereafter. Beginning January 1, 1998, such funds will be used only for boating-related activities and expenses. The bill also requires the owners of motorboats that previously did not have to be titled to obtain a certificate of title at the time of the renewal of their boat's registration.
FULL TEXT
- 01/20/97 House: Presented & ordered printed 972182168 pdf
- 02/14/97 House: Bill text as passed House and Senate (HB2482ER) pdf
- 04/02/97 House: Reenrolled bill text (HB2482ER) pdf
- 04/09/97 Governor: Acts of Assembly Chapter text (CHAP0877) pdf
AMENDMENTS
HISTORY
- 01/20/97 House: Presented & ordered printed 972182168
- 01/20/97 House: Referred to Committee on Finance
- 01/21/97 House: Assigned to Finance sub-committee: 1
- 01/28/97 House: Reported from Finance (11-Y 0-N)
- 01/28/97 House: Referred to Committee on Conservation and Natural Resources
- 01/31/97 House: Reported from Cons. & Natural Resources (22-Y 0-N)
- 02/01/97 House: Read first time
- 02/02/97 House: Read second time and engrossed
- 02/03/97 House: Read third time and passed House (Block Vote) (100-Y 0-N)
- 02/03/97 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/03/97 House: Communicated to Senate
- 02/04/97 Senate: Constitutional reading dispensed (35-Y 5-N)
- 02/04/97 Senate: Referred to Committee on Finance
- 02/11/97 Senate: Reported from Finance (16-Y 0-N)
- 02/11/97 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/11/97 Senate: VOTE: (40-Y 0-N)
- 02/11/97 Senate: Read third time
- 02/11/97 Senate: Passed Senate (40-Y 0-N)
- 02/11/97 Senate: VOTE: (40-Y 0-N)
- 02/14/97 House: Bill text as passed House and Senate (HB2482ER)
- 02/20/97 House: Enrolled
- 02/20/97 House: Signed by Speaker
- 02/22/97 Senate: Signed by President
- 03/24/97 House: Governor's recommendation received by House
- 04/02/97 House: House concurred in Gov's rec. (Block Vote) (99-Y 0-N)
- 04/02/97 House: VOTE: BLOCK VOTE ADOPTION (99-Y 0-N)
- 04/02/97 Senate: Senate concurred in Gov's recommendation (39-Y 0-N)
- 04/02/97 Senate: VOTE: (39-Y 0-N)
- 04/02/97 Governor: Governor's recommendation adopted
- 04/02/97 House: Reenrolled
- 04/02/97 House: Reenrolled bill text (HB2482ER)
- 04/02/97 House: Signed by Speaker as reenrolled
- 04/02/97 Senate: Signed by President as reenrolled
- 04/02/97 House: Enacted, Chapter 877 (effective 1/1/98)
- 04/09/97 Governor: Acts of Assembly Chapter text (CHAP0877)