{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2636.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2636.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2636.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2636.html"}],"law_id":81349,"edition_id":1,"section_id":81349,"structure_id":13178,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","history":"2020, cc. 1224, 1270; 2021, Sp. Sess. I, cc. 49, 50, 429.","full_text":"A\n\n1. Any locality may by ordinance assess a revenue share of (i) up to $1,400 per megawatt, as measured in alternating current (AC) generation capacity of the nameplate capacity of the facility based on submissions by the facility owner to the interconnecting utility, on any solar photovoltaic (electric energy) project, or (ii) up to $1,400 per megawatt, as measured in alternating current (AC) storage capacity, on any energy storage system.2\n\nExcept as prohibited by subdivision 3, the maximum amount of the revenue share that may be imposed shall be increased on July 1, 2026, and every five years thereafter by 10 percent.3\n\nThe provisions of subdivision 2 shall not apply to solar photovoltaic projects or energy storage systems for which an application has been filed with the locality, as defined by subsection D of § 58.1-3660, and such application has been approved by the locality prior to January 1, 2021. The provisions of subdivision 2 shall apply to all such projects and systems for which an application is approved by the locality on or after January 1, 2021.B\n\nFor purposes of this section, “solar photovoltaic (electric energy) project” shall not include any project that is (i) described in § 56-594, 56-594.01, 56-594.02, or 56-594.2; (ii) 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; or (iii) five megawatts or less.","order_by":null,"text":{"0":{"id":291542,"text":"1. Any locality may by ordinance assess a revenue share of (i) up to $1,400 per megawatt, as measured in alternating current (AC) generation capacity of the nameplate capacity of the facility based on submissions by the facility owner to the interconnecting utility, on any solar photovoltaic (electric energy) project, or (ii) up to $1,400 per megawatt, as measured in alternating current (AC) storage capacity, on any energy storage system.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":291543,"text":"Except as prohibited by subdivision 3, the maximum amount of the revenue share that may be imposed shall be increased on July 1, 2026, and every five years thereafter by 10 percent.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"A3"},"2":{"id":291544,"text":"The provisions of subdivision 2 shall not apply to solar photovoltaic projects or energy storage systems for which an application has been filed with the locality, as defined by subsection D of § 58.1-3660, and such application has been approved by the locality prior to January 1, 2021. The provisions of subdivision 2 shall apply to all such projects and systems for which an application is approved by the locality on or after January 1, 2021.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"3":{"id":291545,"text":"For purposes of this section, “solar photovoltaic (electric energy) project” shall not include any project that is (i) described in § 56-594, 56-594.01, 56-594.02, or 56-594.2; (ii) 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; or (iii) five megawatts or less.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3"}},"ancestry":[{"id":13178,"edition_id":1,"name":"License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256117,"object_type":"structure","relational_id":13178,"identifier":"2","token":"58.1\/II\/26\/2","url":"\/58.1\/II\/26\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13177,"edition_id":1,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:44:23","date_modified":"2026-06-26 03:44:23","permalink":{"id":256057,"object_type":"structure","relational_id":13177,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54193,"structure_id":13178,"section_number":"58.1-2620","catch_line":"Basis of tax","url":"\/58.1-2620\/","token":"58.1\/II\/26\/2\/58.1-2620","metadata":false},{"id":73175,"structure_id":13178,"section_number":"58.1-2621","catch_line":"Repealed","url":"\/58.1-2621\/","token":"58.1\/II\/26\/2\/58.1-2621","metadata":false},{"id":55735,"structure_id":13178,"section_number":"58.1-2626","catch_line":"Annual state license tax on companies furnishing water, heat, light or power","url":"\/58.1-2626\/","token":"58.1\/II\/26\/2\/58.1-2626","metadata":false},{"id":57990,"structure_id":13178,"section_number":"58.1-2626.1","catch_line":"The Virginia Coal Employment and Production Incentive Tax Credit","url":"\/58.1-2626.1\/","token":"58.1\/II\/26\/2\/58.1-2626.1","metadata":false},{"id":83017,"structure_id":13178,"section_number":"58.1-2627","catch_line":"Exemptions","url":"\/58.1-2627\/","token":"58.1\/II\/26\/2\/58.1-2627","metadata":false},{"id":79382,"structure_id":13178,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","url":"\/58.1-2627.1\/","token":"58.1\/II\/26\/2\/58.1-2627.1","metadata":false},{"id":86594,"structure_id":13178,"section_number":"58.1-2628","catch_line":"Annual report","url":"\/58.1-2628\/","token":"58.1\/II\/26\/2\/58.1-2628","metadata":false},{"id":85413,"structure_id":13178,"section_number":"58.1-2629","catch_line":"License taxes of corporations commencing business","url":"\/58.1-2629\/","token":"58.1\/II\/26\/2\/58.1-2629","metadata":false},{"id":74978,"structure_id":13178,"section_number":"58.1-2630","catch_line":"Gross receipts in cases of acquisition of business","url":"\/58.1-2630\/","token":"58.1\/II\/26\/2\/58.1-2630","metadata":false},{"id":66842,"structure_id":13178,"section_number":"58.1-2631","catch_line":"Gross receipts in cases of consolidation or merger","url":"\/58.1-2631\/","token":"58.1\/II\/26\/2\/58.1-2631","metadata":false},{"id":62274,"structure_id":13178,"section_number":"58.1-2632","catch_line":"Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged","url":"\/58.1-2632\/","token":"58.1\/II\/26\/2\/58.1-2632","metadata":false},{"id":81499,"structure_id":13178,"section_number":"58.1-2633","catch_line":"Assessment by Commission","url":"\/58.1-2633\/","token":"58.1\/II\/26\/2\/58.1-2633","metadata":false},{"id":64359,"structure_id":13178,"section_number":"58.1-2634","catch_line":"Copies of assessment forwarded to interested parties","url":"\/58.1-2634\/","token":"58.1\/II\/26\/2\/58.1-2634","metadata":false},{"id":83046,"structure_id":13178,"section_number":"58.1-2635","catch_line":"Date of payment of taxes","url":"\/58.1-2635\/","token":"58.1\/II\/26\/2\/58.1-2635","metadata":false},{"id":81349,"structure_id":13178,"section_number":"58.1-2636","catch_line":"Revenue share for solar energy projects and energy storage systems","url":"\/58.1-2636\/","token":"58.1\/II\/26\/2\/58.1-2636","metadata":false}],"previous_section":{"id":83046,"structure_id":13178,"section_number":"58.1-2635","catch_line":"Date of payment of taxes","url":"\/58.1-2635\/","token":"58.1\/II\/26\/2\/58.1-2635","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2636\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 1224<\/a> and 1270<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":80994,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","order_by":null,"url":"\/58.1-2606.1\/"},{"id":69695,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","order_by":null,"url":"\/58.1-3660\/"}],"refers_to":[{"id":76060,"section_number":"56-594","catch_line":"Net energy metering provisions","order_by":null,"url":"\/56-594\/"},{"id":74615,"section_number":"56-594.01","catch_line":"Net energy metering provisions for electric cooperative service territories","order_by":null,"url":"\/56-594.01\/"},{"id":66346,"section_number":"56-594.02","catch_line":"Solar-powered or wind-powered electricity generation; power purchase agreements; pilot programs","order_by":null,"url":"\/56-594.02\/"},{"id":78424,"section_number":"56-594.2","catch_line":"Small agricultural generators","order_by":null,"url":"\/56-594.2\/"},{"id":69695,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","order_by":null,"url":"\/58.1-3660\/"}],"permalink":{"id":256175,"object_type":"law","relational_id":81349,"identifier":"58.1-2636","token":"58.1\/II\/26\/2\/58.1-2636","url":"\/58.1-2636\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2636\/","token":"58.1\/II\/26\/2\/58.1-2636","dublin_core":{"Title":"Revenue share for solar energy projects and energy storage systems","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2636","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. Any locality may by ordinance<\/span> assess a revenue share of (i) up to $1,400 per megawatt, as measured in alternating current (AC) generation capacity of the nameplate capacity of the facility based on submissions by the facility owner to the interconnecting utility, on any solar photovoltaic (electric energy) project, or (ii) up to $1,400 per megawatt, as measured in alternating current (AC) storage capacity, on any energy storage system. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Except as prohibited by subdivision 3, the maximum amount of the revenue share that may be imposed shall be increased on July 1, 2026, and every five years thereafter by 10 percent. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The provisions of subdivision 2 shall not apply to solar photovoltaic projects or energy storage systems for which an application has been filed with the locality, as defined by subsection D of § 58.1-3660<\/a>, and such application has been approved by the locality prior to January 1, 2021. The provisions of subdivision 2 shall apply to all such projects and systems for which an application is approved by the locality on or after January 1, 2021. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> For purposes of this section, “solar photovoltaic (electric energy) project” shall not include any project that is (i) described in § 56-594<\/a>, 56-594.01<\/a>, 56-594.02<\/a>, or 56-594.2<\/a>; (ii) 20 megawatts or less, as measured in alternating current (AC) generation capacity, for which an initial interconnection request form has been filed with an electric utility or a regional transmission organization on or before December 31, 2018; or (iii) five megawatts or less. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREVENUE SHARE FOR SOLAR ENERGY PROJECTS AND ENERGY STORAGE SYSTEMS (\u00a7\n58.1-2636)\n\nA. 1. Any locality may by ordinance assess a revenue share of (i) up to $1,400\nper megawatt, as measured in alternating current (AC) generation capacity of the\nnameplate capacity of the facility based on submissions by the facility owner to\nthe interconnecting utility, on any solar photovoltaic (electric energy)\nproject, or (ii) up to $1,400 per megawatt, as measured in alternating current\n(AC) storage capacity, on any energy storage system.\n\n 2. Except as prohibited by subdivision 3, the maximum amount of the revenue\n share that may be imposed shall be increased on July 1, 2026, and every five\n years thereafter by 10 percent.\n\n 3. The provisions of subdivision 2 shall not apply to solar photovoltaic\n projects or energy storage systems for which an application has been filed\n with the locality, as defined by subsection D of § 58.1-3660, and such\n application has been approved by the locality prior to January 1, 2021. The\n provisions of subdivision 2 shall apply to all such projects and systems for\n which an application is approved by the locality on or after January 1, 2021.\n\nB. For purposes of this section, “solar photovoltaic (electric energy)\nproject” shall not include any project that is (i) described in §\n56-594, 56-594.01, 56-594.02, or 56-594.2; (ii) 20 megawatts or less, as\nmeasured in alternating current (AC) generation capacity, for which an initial\ninterconnection request form has been filed with an electric utility or a\nregional transmission organization on or before December 31, 2018; or (iii) five\nmegawatts or less.\n\nHISTORY: 2020, cc. 1224, 1270; 2021, Sp. Sess. I, cc. 49, 50, 429.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}