{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2660.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2660.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2660.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2660.html"}],"law_id":79433,"edition_id":1,"section_id":79433,"structure_id":16542,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","history":"Code 1950, \u00a7\u00a7 58-660 through 58-667; 1958, c. 157; 1970, c. 773; 1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675; 1988, c. 899; 1990, c. 146; 1996, c. 381; 1999, c. 971; 2000, cc. 691, 706; 2002, cc. 479, 489; 2003, c. 720; 2020, c. 697.","full_text":"A\n\nIn addition to any other taxes upon the subjects of taxation listed herein, there is hereby levied, subject to the provisions of \u00a7 58.1-2664, a special regulatory revenue tax equal to twenty-six hundredths of one percent of the gross receipts such person receives from business done within the Commonwealth upon:1\n\nCorporations furnishing water, heat, light or power, by means of gas or steam, except for electric suppliers, gas utilities, and gas suppliers as defined in § 58.1-400.2 and pipeline distribution companies as defined in § 58.1-2600;2\n\nTelegraph companies owning and operating a telegraph line apparatus necessary to communicate by telecommunications in the Commonwealth;3\n\nTelephone companies whose gross receipts from business done within the Commonwealth exceed $50,000 or a company, the majority of stock or other property of which is owned or controlled by another telephone company, whose gross receipts exceed the amount set forth herein;4\n\nThe Virginia Pilots’ Association;5\n\nRailroads, except those exempt by virtue of federal law from the payment of state taxes, subject to the provisions of § 58.1-2661;6\n\nCommon carriers of passengers by motor vehicle, except urban and suburban bus lines, a majority of whose passengers use the buses for traveling a daily distance of not more than 40 miles measured one way between their place of work, school or recreation and their place of abode; and7\n\nAny county, city or town that obtains a certificate pursuant to § 56-265.4:4.B\n\nNotwithstanding the rate specified in subsection A, the maximum rate of the special regulatory revenue tax shall be increased above such specified rate to the extent necessary to permit the Commission to recover the additional costs incurred by the Commission in implementing subdivision B 4 of § 56-265.4:4 that cannot be recovered through the specified rate.","order_by":null,"text":{"0":{"id":284543,"text":"In addition to any other taxes upon the subjects of taxation listed herein, there is hereby levied, subject to the provisions of \u00a7 58.1-2664, a special regulatory revenue tax equal to twenty-six hundredths of one percent of the gross receipts such person receives from business done within the Commonwealth upon:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":284544,"text":"Corporations furnishing water, heat, light or power, by means of gas or steam, except for electric suppliers, gas utilities, and gas suppliers as defined in § 58.1-400.2 and pipeline distribution companies as defined in § 58.1-2600;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":284545,"text":"Telegraph companies owning and operating a telegraph line apparatus necessary to communicate by telecommunications in the Commonwealth;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":284546,"text":"Telephone companies whose gross receipts from business done within the Commonwealth exceed $50,000 or a company, the majority of stock or other property of which is owned or controlled by another telephone company, whose gross receipts exceed the amount set forth herein;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":284547,"text":"The Virginia Pilots’ Association;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":284548,"text":"Railroads, except those exempt by virtue of federal law from the payment of state taxes, subject to the provisions of § 58.1-2661;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":284549,"text":"Common carriers of passengers by motor vehicle, except urban and suburban bus lines, a majority of whose passengers use the buses for traveling a daily distance of not more than 40 miles measured one way between their place of work, school or recreation and their place of abode; and","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":284550,"text":"Any county, city or town that obtains a certificate pursuant to § 56-265.4:4.","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"B"},"8":{"id":284551,"text":"Notwithstanding the rate specified in subsection A, the maximum rate of the special regulatory revenue tax shall be increased above such specified rate to the extent necessary to permit the Commission to recover the additional costs incurred by the Commission in implementing subdivision B 4 of § 56-265.4:4 that cannot be recovered through the specified rate.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A7"}},"ancestry":[{"id":16542,"edition_id":1,"name":"Regulatory Revenue Taxes of Public Service Corporations","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":13177,"metadata":{},"date_created":"2026-06-26 04:23:16","date_modified":"2026-06-26 04:23:16","permalink":{"id":256227,"object_type":"structure","relational_id":16542,"identifier":"6","token":"58.1\/II\/26\/6","url":"\/58.1\/II\/26\/6\/","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":79433,"structure_id":16542,"section_number":"58.1-2660","catch_line":"Special revenue tax; levy","url":"\/58.1-2660\/","token":"58.1\/II\/26\/6\/58.1-2660","metadata":false},{"id":70781,"structure_id":16542,"section_number":"58.1-2661","catch_line":"Exceptions","url":"\/58.1-2661\/","token":"58.1\/II\/26\/6\/58.1-2661","metadata":false},{"id":73934,"structure_id":16542,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","url":"\/58.1-2662\/","token":"58.1\/II\/26\/6\/58.1-2662","metadata":false},{"id":76536,"structure_id":16542,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","url":"\/58.1-2662.1\/","token":"58.1\/II\/26\/6\/58.1-2662.1","metadata":false},{"id":80795,"structure_id":16542,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","url":"\/58.1-2662.2\/","token":"58.1\/II\/26\/6\/58.1-2662.2","metadata":false},{"id":71056,"structure_id":16542,"section_number":"58.1-2663","catch_line":"How taxes assessed, collected and paid","url":"\/58.1-2663\/","token":"58.1\/II\/26\/6\/58.1-2663","metadata":false},{"id":84297,"structure_id":16542,"section_number":"58.1-2664","catch_line":"When taxes not to be assessed or assessed only in part","url":"\/58.1-2664\/","token":"58.1\/II\/26\/6\/58.1-2664","metadata":false},{"id":72004,"structure_id":16542,"section_number":"58.1-2665","catch_line":"Use of taxes collected under this article","url":"\/58.1-2665\/","token":"58.1\/II\/26\/6\/58.1-2665","metadata":false}],"next_section":{"id":70781,"structure_id":16542,"section_number":"58.1-2661","catch_line":"Exceptions","url":"\/58.1-2661\/","token":"58.1\/II\/26\/6\/58.1-2661","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2660\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 15 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1958, chapter 157; in 1970, chapter 773; in 1979, chapter 443; in 1980, chapter 282; in 1982, chapter 62; in 1983, chapter 547; in 1984, chapter 675; in 1988, chapter 899; in 1990, chapter 146; in 1996, chapter 381<\/a>; in 1999, chapter 971<\/a>; in 2000, chapters 691<\/a> and 706<\/a>; in 2002, chapters 479<\/a> and 489<\/a>; in 2003, chapter 720<\/a>; in 2020, chapter 697<\/a>.<\/p>","references":[{"id":85177,"section_number":"56-129.1","catch_line":"Participation in the Federal Railroad Administration Safety and Inspection Program","order_by":null,"url":"\/56-129.1\/"},{"id":78685,"section_number":"56-235.8","catch_line":"Retail supply choice for natural gas customers","order_by":null,"url":"\/56-235.8\/"},{"id":54297,"section_number":"56-264.2","catch_line":"Governing board of multistate entities operating certain sewage treatment facilities; arbitration of issues; condemnation of facilities","order_by":null,"url":"\/56-264.2\/"},{"id":55350,"section_number":"56-265.4:4","catch_line":"Certificate to operate as a telephone utility","order_by":null,"url":"\/56-265.4_4\/"},{"id":78090,"section_number":"56-482.1","catch_line":"Reports required of interexchange telephone companies","order_by":null,"url":"\/56-482.1\/"},{"id":75703,"section_number":"56-592.1","catch_line":"Consumer education program; scope and funding","order_by":null,"url":"\/56-592.1\/"},{"id":74978,"section_number":"58.1-2630","catch_line":"Gross receipts in cases of acquisition of business","order_by":null,"url":"\/58.1-2630\/"},{"id":66842,"section_number":"58.1-2631","catch_line":"Gross receipts in cases of consolidation or merger","order_by":null,"url":"\/58.1-2631\/"},{"id":70781,"section_number":"58.1-2661","catch_line":"Exceptions","order_by":null,"url":"\/58.1-2661\/"},{"id":73934,"section_number":"58.1-2662","catch_line":"Computation of revenue tax on railroads","order_by":null,"url":"\/58.1-2662\/"},{"id":76536,"section_number":"58.1-2662.1","catch_line":"Gross receipts of telephone and telegraph companies","order_by":null,"url":"\/58.1-2662.1\/"},{"id":80795,"section_number":"58.1-2662.2","catch_line":"Gross receipts of companies furnishing water, heat, light or power","order_by":null,"url":"\/58.1-2662.2\/"},{"id":85671,"section_number":"58.1-2900","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-2900\/"},{"id":73604,"section_number":"58.1-2904","catch_line":"Imposition of tax","order_by":null,"url":"\/58.1-2904\/"}],"refers_to":[{"id":55350,"section_number":"56-265.4:4","catch_line":"Certificate to operate as a telephone utility","order_by":null,"url":"\/56-265.4_4\/"},{"id":85862,"section_number":"58.1-2600","catch_line":"Definitions","order_by":null,"url":"\/58.1-2600\/"},{"id":70781,"section_number":"58.1-2661","catch_line":"Exceptions","order_by":null,"url":"\/58.1-2661\/"},{"id":84297,"section_number":"58.1-2664","catch_line":"When taxes not to be assessed or assessed only in part","order_by":null,"url":"\/58.1-2664\/"},{"id":77310,"section_number":"58.1-400.2","catch_line":"Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers","order_by":null,"url":"\/58.1-400.2\/"}],"permalink":{"id":256229,"object_type":"law","relational_id":79433,"identifier":"58.1-2660","token":"58.1\/II\/26\/6\/58.1-2660","url":"\/58.1-2660\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2660\/","token":"58.1\/II\/26\/6\/58.1-2660","dublin_core":{"Title":"Special revenue tax; levy","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2660","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to any other taxes upon the subjects of taxation listed herein, there is hereby levied, subject to the provisions of \u00a7 58.1-2664<\/a>, a special regulatory revenue tax equal to twenty-six hundredths of one percent of the gross receipts such person receives from business done within the Commonwealth upon: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Corporations furnishing water, heat, light or power, by means of gas or steam, except for electric suppliers, gas utilities, and gas suppliers as defined in § 58.1-400.2<\/a> and pipeline distribution companies as defined in § 58.1-2600<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Telegraph companies owning and operating a telegraph line apparatus necessary to communicate by telecommunications in the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Telephone companies whose gross receipts from business done within the Commonwealth exceed $50,000 or a company, the majority of stock or other property of which is owned or controlled by another telephone company, whose gross receipts exceed the amount set forth herein; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The Virginia Pilots’ Association; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Railroads, except those exempt by virtue of federal law<\/span> from the payment of state taxes, subject to the provisions of § 58.1-2661<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Common carriers of passengers by motor vehicle, except urban and suburban bus lines, a majority of whose passengers use the buses for traveling a daily distance of not more than 40 miles measured one way between their place of work, school or recreation and their place of abode; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Any county, city or town that obtains a certificate pursuant to § 56-265.4:4<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding the rate specified in subsection A, the maximum rate of the special regulatory revenue tax shall be increased above such specified rate to the extent necessary to permit the Commission to recover the additional costs incurred by the Commission in implementing subdivision B 4 of § 56-265.4:4<\/a> that cannot be recovered through the specified rate. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSPECIAL REVENUE TAX; LEVY (\u00a7 58.1-2660)\n\nA. In addition to any other taxes upon the subjects of taxation listed herein,\nthere is hereby levied, subject to the provisions of \u00a7 58.1-2664, a special\nregulatory revenue tax equal to twenty-six hundredths of one percent of the\ngross receipts such person receives from business done within the Commonwealth\nupon:\n\n 1. Corporations furnishing water, heat, light or power, by means of gas or\n steam, except for electric suppliers, gas utilities, and gas suppliers as\n defined in § 58.1-400.2 and pipeline distribution companies as defined in\n § 58.1-2600;\n\n 2. Telegraph companies owning and operating a telegraph line apparatus\n necessary to communicate by telecommunications in the Commonwealth;\n\n 3. Telephone companies whose gross receipts from business done within the\n Commonwealth exceed $50,000 or a company, the majority of stock or other\n property of which is owned or controlled by another telephone company, whose\n gross receipts exceed the amount set forth herein;\n\n 4. The Virginia Pilots’ Association;\n\n 5. Railroads, except those exempt by virtue of federal law from the payment of\n state taxes, subject to the provisions of § 58.1-2661;\n\n 6. Common carriers of passengers by motor vehicle, except urban and suburban\n bus lines, a majority of whose passengers use the buses for traveling a daily\n distance of not more than 40 miles measured one way between their place of\n work, school or recreation and their place of abode; and\n\n 7. Any county, city or town that obtains a certificate pursuant to §\n 56-265.4:4.\n\nB. Notwithstanding the rate specified in subsection A, the maximum rate of the\nspecial regulatory revenue tax shall be increased above such specified rate to\nthe extent necessary to permit the Commission to recover the additional costs\nincurred by the Commission in implementing subdivision B 4 of § 56-265.4:4\nthat cannot be recovered through the specified rate.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-660 through 58-667; 1958, c. 157; 1970, c. 773;\n1979, c. 443; 1980, c. 282; 1982, c. 62; 1983, c. 547; 1984, c. 675; 1988, c.\n899; 1990, c. 146; 1996, c. 381; 1999, c. 971; 2000, cc. 691, 706; 2002, cc.\n479, 489; 2003, c. 720; 2020, c. 697.","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}}