{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3713.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3713.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3713.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3713.3.html"}],"law_id":82194,"edition_id":1,"section_id":82194,"structure_id":13305,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","history":"1989, c. 380; 2001, cc. 294, 303; 2012, cc. 665, 722; 2013, cc. 208, 305, 391, 618; 2016, c. 305.","full_text":"A\n\nAll ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior to October 1, 1989, shall be valid as if they had been enacted as of January 1, 1985, as long as similar ordinances had been validly enacted under the predecessor provisions to §§ 58.1-3712 and 58.1-3713 and in substantial compliance therewith. Any such local tax ordinances are declared to be validly adopted and enacted as of January 1, 1985, notwithstanding the failure of the locality to change the reference in the local tax ordinance after the enactment of this title, effective January 1, 1985.B\n\nAll ordinances adopted pursuant to §§ 58.1-3712, 58.1-3713, and 58.1-3713.4 prior to January 1, 2001, shall be valid and presumed to include all the provisions of §§ 58.1-3712, 58.1-3713, and 58.1-3713.4 as long as such ordinances were in substantial compliance therewith at the time of their adoption.C\n\n1. Any locality that imposed the tax under \u00a7 58.1-3712, 58.1-3713, or 58.1-3713.4 for the 2008, 2009, 2010, or 2011 license year for coal, gas, or oil severed from the earth prior to July 1, 2013, shall (if it has not already done so by the effective date of this subsection) amend its local ordinance with regard to such taxes to adopt or include the uniform ordinance provisions of \u00a7 58.1-3703.1, with the exception of subdivisions A 1 and A 3 of such section, in the local ordinance with an effective date retroactive to the 2008 license year. As of the effective date of this subsection, each such locality shall allow all persons assessed with such taxes for the 2008 license year or any license year thereafter to exercise all rights and remedies under \u00a7 58.1-3703.1, provided that subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of the imposition, collection, or appeal of such taxes. Such rights and remedies shall include, but shall not be limited to, the appeal procedures set forth under subdivisions A 5, A 6, and A 7 of \u00a7 58.1-3703.1. In addition, each such locality, upon the provisions of this subsection becoming effective, shall within 60 days thereof provide written notice to all persons upon whom the locality imposed one or more of the taxes under \u00a7 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, informing the person that the locality has adopted or will adopt the uniform ordinance provisions of \u00a7 58.1-3703.1 with regard to such taxes, excluding subdivisions A 1 and A 3 of such section, retroactive to the 2008 license year and for each license year thereafter.2\n\nAny locality described in subdivision 1 that amends its local ordinance with regard to such taxes, or has amended the same prior to the effective date of this subsection, to expressly include, incorporate by reference, or adopt by incorporation the uniform ordinance provisions of § 58.1-3703.1 shall have met the requirement under subdivision 1 to amend its local ordinance with regard to such taxes, provided that the locality on or after the effective date of this subsection further amends its local ordinance to make such inclusion, incorporation by reference, or adoption by incorporation retroactive to the 2008 license year. Nothing in this subdivision shall relieve the locality from (i) the notice requirements under subdivision 1 or (ii) the requirement under subdivision 1 to allow all persons assessed with such taxes for the 2008 license year or any license year thereafter to exercise all rights and remedies under § 58.1-3703.1 except that subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of the imposition, collection, or appeal of such taxes.3\n\nEach locality amending its ordinance pursuant to subdivision 1 or 2 shall amend its ordinance in accordance with the respective subdivision within 90 days of the effective date of this subsection.4\n\nEach local ordinance amended as provided under this subsection shall be deemed valid and properly enacted for purposes of any tax imposed pursuant to § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, 2011, or 2012 for coal, gas, or oil severed from the earth prior to July 1, 2013. Further, each such ordinance shall be deemed to have met the requirement of subsection A of § 58.1-3703.1 to include in the local ordinance provisions substantially similar to those set forth under such subsection.5\n\na. Notwithstanding any other provision of law, any person assessed with a license tax under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, shall be allowed to file an administrative appeal of the same under § 58.1-3703.1 to the commissioner of the revenue or other local assessing official only during the period beginning July 1, 2013, and ending July 1, 2014. Such person shall be allowed to file the administrative appeal regardless of whether an appealable event, as defined in § 58.1-3703.1, occurs on or after the effective date of this subsection. Such appeal to the commissioner of the revenue or other local assessing official may be further appealed to the Tax Commissioner pursuant to subdivision A 6 of § 58.1-3703.1 and to the appropriate circuit court pursuant to subdivision A 7 of § 58.1-3703.1, in accordance with the procedures and time frames for the appeal as provided under the respective subdivision.\n\t\t\t\tIf a locality, however, makes an additional assessment of tax on or after January 1, 2014, for license year 2013, 2012, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, then such additional assessment may be appealed within the time frame provided under § 58.1-3703.1 notwithstanding the provisions of this subdivision.\n\t\t\t\tb. Notwithstanding any other provision of law, any person assessed with a license tax under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, who elects not to file an appeal of the same pursuant to § 58.1-3703.1 may apply for relief of the same pursuant to § 58.1-3980 or 58.1-3984 only during the period beginning July 1, 2013, and ending July 1, 2014. If such person elects not to file an appeal of such license tax pursuant to § 58.1-3703.1 but applies for relief of the same pursuant to § 58.1-3980 or 58.1-3984, then the period for collecting any such license tax shall expire as provided in § 58.1-3940, two years after a final determination pursuant to § 58.1-3981, or two years after the final decision in a court application pursuant to § 58.1-3984, whichever is later.\n\t\t\t\tIf a locality, however, makes an additional assessment of tax on or after January 1, 2014, for license year 2013, 2012, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, then such person so assessed may apply for relief of such assessment pursuant to § 58.1-3980 or 58.1-3984 within the time frame provided under the applicable section notwithstanding the provisions of this subdivision, and the period for collecting any such additional assessment shall be as provided under Title 58.1 or other controlling law notwithstanding the provisions of this subdivision.\n\t\t\t\tc. Notwithstanding the provisions of § 58.1-3940, the period for collecting any license tax imposed under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license years 2008 and 2009 for coal, gas, or oil severed from the earth prior to July 1, 2013, shall expire on January 1, 2016, unless a longer period is provided under law.\n\t\t\t\td. Notwithstanding any other provision of law, collection activity shall be suspended on the assessment of additional license tax for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, pursuant to § 58.1-3712, 58.1-3713, or 58.1-3713.4. In addition, collection activity shall be suspended on the assessment of additional license tax for license year 2012 or 2013 for such taxes on coal, gas, or oil severed from the earth prior to July 1, 2013, provided that, in filing severance tax returns for the severance of coal, gases, or oil from the earth in the locality in license year 2012 and 2013, the person filing the return includes with the return a good faith payment of the tax due or a good faith report of the tax due. The good faith payment or report of tax due shall be in accordance with the methodology used by that person as of January 1, 2010, to report the person’s gross receipts to the locality for purposes of such taxes unless such person and the locality have entered into a contract or agreement on an alternate methodology to report the person’s gross receipts. As used in this subsection, “additional license tax” means all amounts of license tax, penalty, and interest that are in addition to the amount of license tax paid by a person or reported by a person as due in filing severance tax returns for the severance of coal, gases, or oil from the earth in the locality. Collection activity shall not be required to be suspended if collection of any tax, interest, or penalty is jeopardized by delay as defined in § 58.1-3703.1. However, nothing herein shall be construed or interpreted as to require the suspension of collection activity for any amount of unpaid license tax (and any interest and penalty related thereto) reported by a person as due in filing a severance tax return for the severance of coal, gas, or oil from the earth.\n\t\t\t\tCollection activity on additional license tax for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, may commence on July 1, 2013, unless other law requires the suspension of collection activity. Collection activity on additional license tax for license year 2012 or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, if suspended pursuant to this subdivision, may commence on or after July 1, 2013, unless other law requires the suspension of collection activity.6\n\nExcept as otherwise provided in subdivision 5, nothing in this subsection shall be construed or interpreted as extending or decreasing any limitations period for appealing any of the taxes imposed under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for coal, gas, or oil severed from the earth prior to July 1, 2013, or extending any period for the collection of such taxes.","order_by":null,"text":{"0":{"id":294586,"text":"All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior to October 1, 1989, shall be valid as if they had been enacted as of January 1, 1985, as long as similar ordinances had been validly enacted under the predecessor provisions to §§ 58.1-3712 and 58.1-3713 and in substantial compliance therewith. Any such local tax ordinances are declared to be validly adopted and enacted as of January 1, 1985, notwithstanding the failure of the locality to change the reference in the local tax ordinance after the enactment of this title, effective January 1, 1985.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":294587,"text":"All ordinances adopted pursuant to §§ 58.1-3712, 58.1-3713, and 58.1-3713.4 prior to January 1, 2001, shall be valid and presumed to include all the provisions of §§ 58.1-3712, 58.1-3713, and 58.1-3713.4 as long as such ordinances were in substantial compliance therewith at the time of their adoption.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":294588,"text":"1. Any locality that imposed the tax under \u00a7 58.1-3712, 58.1-3713, or 58.1-3713.4 for the 2008, 2009, 2010, or 2011 license year for coal, gas, or oil severed from the earth prior to July 1, 2013, shall (if it has not already done so by the effective date of this subsection) amend its local ordinance with regard to such taxes to adopt or include the uniform ordinance provisions of \u00a7 58.1-3703.1, with the exception of subdivisions A 1 and A 3 of such section, in the local ordinance with an effective date retroactive to the 2008 license year. As of the effective date of this subsection, each such locality shall allow all persons assessed with such taxes for the 2008 license year or any license year thereafter to exercise all rights and remedies under \u00a7 58.1-3703.1, provided that subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of the imposition, collection, or appeal of such taxes. Such rights and remedies shall include, but shall not be limited to, the appeal procedures set forth under subdivisions A 5, A 6, and A 7 of \u00a7 58.1-3703.1. In addition, each such locality, upon the provisions of this subsection becoming effective, shall within 60 days thereof provide written notice to all persons upon whom the locality imposed one or more of the taxes under \u00a7 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, informing the person that the locality has adopted or will adopt the uniform ordinance provisions of \u00a7 58.1-3703.1 with regard to such taxes, excluding subdivisions A 1 and A 3 of such section, retroactive to the 2008 license year and for each license year thereafter.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C2"},"3":{"id":294589,"text":"Any locality described in subdivision 1 that amends its local ordinance with regard to such taxes, or has amended the same prior to the effective date of this subsection, to expressly include, incorporate by reference, or adopt by incorporation the uniform ordinance provisions of § 58.1-3703.1 shall have met the requirement under subdivision 1 to amend its local ordinance with regard to such taxes, provided that the locality on or after the effective date of this subsection further amends its local ordinance to make such inclusion, incorporation by reference, or adoption by incorporation retroactive to the 2008 license year. Nothing in this subdivision shall relieve the locality from (i) the notice requirements under subdivision 1 or (ii) the requirement under subdivision 1 to allow all persons assessed with such taxes for the 2008 license year or any license year thereafter to exercise all rights and remedies under § 58.1-3703.1 except that subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of the imposition, collection, or appeal of such taxes.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C","next_prefix":"C3"},"4":{"id":294590,"text":"Each locality amending its ordinance pursuant to subdivision 1 or 2 shall amend its ordinance in accordance with the respective subdivision within 90 days of the effective date of this subsection.","type":"section","prefixes":["C","3"],"prefix":"3","entire_prefix":"C3","prefix_anchor":"C3","level":2,"prior_prefix":"C2","next_prefix":"C4"},"5":{"id":294591,"text":"Each local ordinance amended as provided under this subsection shall be deemed valid and properly enacted for purposes of any tax imposed pursuant to § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, 2011, or 2012 for coal, gas, or oil severed from the earth prior to July 1, 2013. Further, each such ordinance shall be deemed to have met the requirement of subsection A of § 58.1-3703.1 to include in the local ordinance provisions substantially similar to those set forth under such subsection.","type":"section","prefixes":["C","4"],"prefix":"4","entire_prefix":"C4","prefix_anchor":"C4","level":2,"prior_prefix":"C3","next_prefix":"C5"},"6":{"id":294592,"text":"a. Notwithstanding any other provision of law, any person assessed with a license tax under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, shall be allowed to file an administrative appeal of the same under § 58.1-3703.1 to the commissioner of the revenue or other local assessing official only during the period beginning July 1, 2013, and ending July 1, 2014. Such person shall be allowed to file the administrative appeal regardless of whether an appealable event, as defined in § 58.1-3703.1, occurs on or after the effective date of this subsection. Such appeal to the commissioner of the revenue or other local assessing official may be further appealed to the Tax Commissioner pursuant to subdivision A 6 of § 58.1-3703.1 and to the appropriate circuit court pursuant to subdivision A 7 of § 58.1-3703.1, in accordance with the procedures and time frames for the appeal as provided under the respective subdivision.\n\t\t\t\tIf a locality, however, makes an additional assessment of tax on or after January 1, 2014, for license year 2013, 2012, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, then such additional assessment may be appealed within the time frame provided under § 58.1-3703.1 notwithstanding the provisions of this subdivision.\n\t\t\t\tb. Notwithstanding any other provision of law, any person assessed with a license tax under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, who elects not to file an appeal of the same pursuant to § 58.1-3703.1 may apply for relief of the same pursuant to § 58.1-3980 or 58.1-3984 only during the period beginning July 1, 2013, and ending July 1, 2014. If such person elects not to file an appeal of such license tax pursuant to § 58.1-3703.1 but applies for relief of the same pursuant to § 58.1-3980 or 58.1-3984, then the period for collecting any such license tax shall expire as provided in § 58.1-3940, two years after a final determination pursuant to § 58.1-3981, or two years after the final decision in a court application pursuant to § 58.1-3984, whichever is later.\n\t\t\t\tIf a locality, however, makes an additional assessment of tax on or after January 1, 2014, for license year 2013, 2012, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, then such person so assessed may apply for relief of such assessment pursuant to § 58.1-3980 or 58.1-3984 within the time frame provided under the applicable section notwithstanding the provisions of this subdivision, and the period for collecting any such additional assessment shall be as provided under Title 58.1 or other controlling law notwithstanding the provisions of this subdivision.\n\t\t\t\tc. Notwithstanding the provisions of § 58.1-3940, the period for collecting any license tax imposed under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license years 2008 and 2009 for coal, gas, or oil severed from the earth prior to July 1, 2013, shall expire on January 1, 2016, unless a longer period is provided under law.\n\t\t\t\td. Notwithstanding any other provision of law, collection activity shall be suspended on the assessment of additional license tax for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, pursuant to § 58.1-3712, 58.1-3713, or 58.1-3713.4. In addition, collection activity shall be suspended on the assessment of additional license tax for license year 2012 or 2013 for such taxes on coal, gas, or oil severed from the earth prior to July 1, 2013, provided that, in filing severance tax returns for the severance of coal, gases, or oil from the earth in the locality in license year 2012 and 2013, the person filing the return includes with the return a good faith payment of the tax due or a good faith report of the tax due. The good faith payment or report of tax due shall be in accordance with the methodology used by that person as of January 1, 2010, to report the person’s gross receipts to the locality for purposes of such taxes unless such person and the locality have entered into a contract or agreement on an alternate methodology to report the person’s gross receipts. As used in this subsection, “additional license tax” means all amounts of license tax, penalty, and interest that are in addition to the amount of license tax paid by a person or reported by a person as due in filing severance tax returns for the severance of coal, gases, or oil from the earth in the locality. Collection activity shall not be required to be suspended if collection of any tax, interest, or penalty is jeopardized by delay as defined in § 58.1-3703.1. However, nothing herein shall be construed or interpreted as to require the suspension of collection activity for any amount of unpaid license tax (and any interest and penalty related thereto) reported by a person as due in filing a severance tax return for the severance of coal, gas, or oil from the earth.\n\t\t\t\tCollection activity on additional license tax for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, may commence on July 1, 2013, unless other law requires the suspension of collection activity. Collection activity on additional license tax for license year 2012 or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, if suspended pursuant to this subdivision, may commence on or after July 1, 2013, unless other law requires the suspension of collection activity.","type":"section","prefixes":["C","5"],"prefix":"5","entire_prefix":"C5","prefix_anchor":"C5","level":2,"prior_prefix":"C4","next_prefix":"C6"},"7":{"id":294593,"text":"Except as otherwise provided in subdivision 5, nothing in this subsection shall be construed or interpreted as extending or decreasing any limitations period for appealing any of the taxes imposed under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for coal, gas, or oil severed from the earth prior to July 1, 2013, or extending any period for the collection of such taxes.","type":"section","prefixes":["C","6"],"prefix":"6","entire_prefix":"C6","prefix_anchor":"C6","level":2,"prior_prefix":"C5"}},"ancestry":[{"id":13305,"edition_id":1,"name":"License Taxes","identifier":"37","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:36","date_modified":"2026-06-26 03:44:36","permalink":{"id":258139,"object_type":"structure","relational_id":13305,"identifier":"37","token":"58.1\/III\/37","url":"\/58.1\/III\/37\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":71581,"structure_id":13305,"section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","url":"\/58.1-3700\/","token":"58.1\/III\/37\/58.1-3700","metadata":false},{"id":58225,"structure_id":13305,"section_number":"58.1-3700.1","catch_line":"Definitions","url":"\/58.1-3700.1\/","token":"58.1\/III\/37\/58.1-3700.1","metadata":false},{"id":59692,"structure_id":13305,"section_number":"58.1-3701","catch_line":"Department to promulgate guidelines","url":"\/58.1-3701\/","token":"58.1\/III\/37\/58.1-3701","metadata":false},{"id":86624,"structure_id":13305,"section_number":"58.1-3702","catch_line":"Authority of counties, cities and towns","url":"\/58.1-3702\/","token":"58.1\/III\/37\/58.1-3702","metadata":false},{"id":81897,"structure_id":13305,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","url":"\/58.1-3703\/","token":"58.1\/III\/37\/58.1-3703","metadata":false},{"id":73408,"structure_id":13305,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","url":"\/58.1-3703.1\/","token":"58.1\/III\/37\/58.1-3703.1","metadata":false},{"id":56587,"structure_id":13305,"section_number":"58.1-3703.2","catch_line":"Acceptable identification for business licenses","url":"\/58.1-3703.2\/","token":"58.1\/III\/37\/58.1-3703.2","metadata":false},{"id":70783,"structure_id":13305,"section_number":"58.1-3704","catch_line":"License tax on merchants in lieu of merchants' capital tax","url":"\/58.1-3704\/","token":"58.1\/III\/37\/58.1-3704","metadata":false},{"id":58290,"structure_id":13305,"section_number":"58.1-3705","catch_line":"License tax shall be uniform","url":"\/58.1-3705\/","token":"58.1\/III\/37\/58.1-3705","metadata":false},{"id":56062,"structure_id":13305,"section_number":"58.1-3706","catch_line":" Limitation on rate of license taxes","url":"\/58.1-3706\/","token":"58.1\/III\/37\/58.1-3706","metadata":false},{"id":82151,"structure_id":13305,"section_number":"58.1-3707","catch_line":"Repealed","url":"\/58.1-3707\/","token":"58.1\/III\/37\/58.1-3707","metadata":false},{"id":82296,"structure_id":13305,"section_number":"58.1-3708","catch_line":"Situs for local license taxation of businesses, professions, occupations, etc","url":"\/58.1-3708\/","token":"58.1\/III\/37\/58.1-3708","metadata":false},{"id":64479,"structure_id":13305,"section_number":"58.1-3709","catch_line":"Business located in more than one jurisdiction","url":"\/58.1-3709\/","token":"58.1\/III\/37\/58.1-3709","metadata":false},{"id":69680,"structure_id":13305,"section_number":"58.1-3710","catch_line":"Proration of license taxes","url":"\/58.1-3710\/","token":"58.1\/III\/37\/58.1-3710","metadata":false},{"id":83231,"structure_id":13305,"section_number":"58.1-3711","catch_line":"Limitation on county license tax within boundary of a town","url":"\/58.1-3711\/","token":"58.1\/III\/37\/58.1-3711","metadata":false},{"id":70681,"structure_id":13305,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","url":"\/58.1-3712\/","token":"58.1\/III\/37\/58.1-3712","metadata":false},{"id":57218,"structure_id":13305,"section_number":"58.1-3712.1","catch_line":"Repealed","url":"\/58.1-3712.1\/","token":"58.1\/III\/37\/58.1-3712.1","metadata":false},{"id":85271,"structure_id":13305,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","url":"\/58.1-3713\/","token":"58.1\/III\/37\/58.1-3713","metadata":false},{"id":83244,"structure_id":13305,"section_number":"58.1-3713.01","catch_line":"Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation","url":"\/58.1-3713.01\/","token":"58.1\/III\/37\/58.1-3713.01","metadata":false},{"id":75681,"structure_id":13305,"section_number":"58.1-3713.1","catch_line":"Repealed","url":"\/58.1-3713.1\/","token":"58.1\/III\/37\/58.1-3713.1","metadata":false},{"id":82194,"structure_id":13305,"section_number":"58.1-3713.3","catch_line":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","url":"\/58.1-3713.3\/","token":"58.1\/III\/37\/58.1-3713.3","metadata":false},{"id":71813,"structure_id":13305,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","url":"\/58.1-3713.4\/","token":"58.1\/III\/37\/58.1-3713.4","metadata":false},{"id":66910,"structure_id":13305,"section_number":"58.1-3713.5","catch_line":"Repealed","url":"\/58.1-3713.5\/","token":"58.1\/III\/37\/58.1-3713.5","metadata":false},{"id":79513,"structure_id":13305,"section_number":"58.1-3714","catch_line":"Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty","url":"\/58.1-3714\/","token":"58.1\/III\/37\/58.1-3714","metadata":false},{"id":68702,"structure_id":13305,"section_number":"58.1-3715","catch_line":"License requirements for contractors","url":"\/58.1-3715\/","token":"58.1\/III\/37\/58.1-3715","metadata":false},{"id":82041,"structure_id":13305,"section_number":"58.1-3715.1","catch_line":"License requirements for mobile food units","url":"\/58.1-3715.1\/","token":"58.1\/III\/37\/58.1-3715.1","metadata":false},{"id":80440,"structure_id":13305,"section_number":"58.1-3716","catch_line":"Wholesale merchants","url":"\/58.1-3716\/","token":"58.1\/III\/37\/58.1-3716","metadata":false},{"id":68328,"structure_id":13305,"section_number":"58.1-3717","catch_line":"Peddlers; itinerant merchants","url":"\/58.1-3717\/","token":"58.1\/III\/37\/58.1-3717","metadata":false},{"id":59851,"structure_id":13305,"section_number":"58.1-3718","catch_line":"Counties, cities and towns authorized to levy a license tax on peddlers at wholesale","url":"\/58.1-3718\/","token":"58.1\/III\/37\/58.1-3718","metadata":false},{"id":71435,"structure_id":13305,"section_number":"58.1-3719","catch_line":"Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale","url":"\/58.1-3719\/","token":"58.1\/III\/37\/58.1-3719","metadata":false},{"id":74267,"structure_id":13305,"section_number":"58.1-3719.1","catch_line":"Direct sellers; rate limitation","url":"\/58.1-3719.1\/","token":"58.1\/III\/37\/58.1-3719.1","metadata":false},{"id":82352,"structure_id":13305,"section_number":"58.1-3720","catch_line":"Amusement machines; gross receipts tax on amusement operators","url":"\/58.1-3720\/","token":"58.1\/III\/37\/58.1-3720","metadata":false},{"id":58872,"structure_id":13305,"section_number":"58.1-3721","catch_line":"License exemptions for coin machine operators","url":"\/58.1-3721\/","token":"58.1\/III\/37\/58.1-3721","metadata":false},{"id":67702,"structure_id":13305,"section_number":"58.1-3722","catch_line":"Stickers to evidence payment of tax","url":"\/58.1-3722\/","token":"58.1\/III\/37\/58.1-3722","metadata":false},{"id":59910,"structure_id":13305,"section_number":"58.1-3723","catch_line":"Penalty","url":"\/58.1-3723\/","token":"58.1\/III\/37\/58.1-3723","metadata":false},{"id":61774,"structure_id":13305,"section_number":"58.1-3724","catch_line":"Bondsmen","url":"\/58.1-3724\/","token":"58.1\/III\/37\/58.1-3724","metadata":false},{"id":66968,"structure_id":13305,"section_number":"58.1-3725","catch_line":"Repealed","url":"\/58.1-3725\/","token":"58.1\/III\/37\/58.1-3725","metadata":false},{"id":70272,"structure_id":13305,"section_number":"58.1-3726","catch_line":"Fortune-tellers, clairvoyants and practitioners of palmistry","url":"\/58.1-3726\/","token":"58.1\/III\/37\/58.1-3726","metadata":false},{"id":55644,"structure_id":13305,"section_number":"58.1-3727","catch_line":"Photographers with no regularly established place of business in the Commonwealth; rate limitations","url":"\/58.1-3727\/","token":"58.1\/III\/37\/58.1-3727","metadata":false},{"id":66687,"structure_id":13305,"section_number":"58.1-3728","catch_line":"Carnivals, circuses, speedways; penalties; certain restrictions","url":"\/58.1-3728\/","token":"58.1\/III\/37\/58.1-3728","metadata":false},{"id":77252,"structure_id":13305,"section_number":"58.1-3729","catch_line":"Permanent coliseums, arenas or auditoriums; limitations","url":"\/58.1-3729\/","token":"58.1\/III\/37\/58.1-3729","metadata":false},{"id":70044,"structure_id":13305,"section_number":"58.1-3730","catch_line":"Savings institutions and credit unions; limitations","url":"\/58.1-3730\/","token":"58.1\/III\/37\/58.1-3730","metadata":false},{"id":62410,"structure_id":13305,"section_number":"58.1-3730.1","catch_line":"Industrial loan associations and agricultural credit associations; limitations","url":"\/58.1-3730.1\/","token":"58.1\/III\/37\/58.1-3730.1","metadata":false},{"id":54294,"structure_id":13305,"section_number":"58.1-3731","catch_line":"Certain public service corporations; rate limitation","url":"\/58.1-3731\/","token":"58.1\/III\/37\/58.1-3731","metadata":false},{"id":58738,"structure_id":13305,"section_number":"58.1-3732","catch_line":"Exclusions and deductions from \"gross receipts.\"","url":"\/58.1-3732\/","token":"58.1\/III\/37\/58.1-3732","metadata":false},{"id":66276,"structure_id":13305,"section_number":"58.1-3732.1","catch_line":"Limitation on gross receipts; pari-mutuel wagering","url":"\/58.1-3732.1\/","token":"58.1\/III\/37\/58.1-3732.1","metadata":false},{"id":84233,"structure_id":13305,"section_number":"58.1-3732.2","catch_line":"Limitation on gross receipts","url":"\/58.1-3732.2\/","token":"58.1\/III\/37\/58.1-3732.2","metadata":false},{"id":72849,"structure_id":13305,"section_number":"58.1-3732.3","catch_line":"Limitation on gross receipts of providers of funeral services","url":"\/58.1-3732.3\/","token":"58.1\/III\/37\/58.1-3732.3","metadata":false},{"id":57213,"structure_id":13305,"section_number":"58.1-3732.4","catch_line":"Limitation on gross receipts; staffing firms","url":"\/58.1-3732.4\/","token":"58.1\/III\/37\/58.1-3732.4","metadata":false},{"id":83140,"structure_id":13305,"section_number":"58.1-3732.5","catch_line":"Limitation on gross receipts of security brokers and dealers","url":"\/58.1-3732.5\/","token":"58.1\/III\/37\/58.1-3732.5","metadata":false},{"id":76010,"structure_id":13305,"section_number":"58.1-3733","catch_line":"License tax on commission merchants","url":"\/58.1-3733\/","token":"58.1\/III\/37\/58.1-3733","metadata":false},{"id":69381,"structure_id":13305,"section_number":"58.1-3734","catch_line":"License tax on motor vehicle dealers","url":"\/58.1-3734\/","token":"58.1\/III\/37\/58.1-3734","metadata":false},{"id":83040,"structure_id":13305,"section_number":"58.1-3734.1","catch_line":"Sales involving trade-ins","url":"\/58.1-3734.1\/","token":"58.1\/III\/37\/58.1-3734.1","metadata":false},{"id":75517,"structure_id":13305,"section_number":"58.1-3735","catch_line":"Departments of license inspection in certain counties","url":"\/58.1-3735\/","token":"58.1\/III\/37\/58.1-3735","metadata":false}],"previous_section":{"id":75681,"structure_id":13305,"section_number":"58.1-3713.1","catch_line":"Repealed","url":"\/58.1-3713.1\/","token":"58.1\/III\/37\/58.1-3713.1","metadata":false},"next_section":{"id":71813,"structure_id":13305,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","url":"\/58.1-3713.4\/","token":"58.1\/III\/37\/58.1-3713.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3713.3\/","history_text":"

This law was first created in 1989. The record of its establishment is cataloged in chapter 380 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. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online. It has been modified 4 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 2001, chapters 294<\/a> and 303<\/a>; in 2012, chapters 665<\/a> and 722<\/a>; in 2013, chapters 208<\/a>, 305<\/a>, 391<\/a>, and 618<\/a>; in 2016, chapter 305<\/a>.<\/p>","references":[{"id":62897,"section_number":"45.2-1605","catch_line":" Exclusivity of regulation and enforcement","order_by":null,"url":"\/45.2-1605\/"}],"refers_to":[{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":70681,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","order_by":null,"url":"\/58.1-3712\/"},{"id":85271,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","order_by":null,"url":"\/58.1-3713\/"},{"id":71813,"section_number":"58.1-3713.4","catch_line":"Additional one percent tax on gas","order_by":null,"url":"\/58.1-3713.4\/"},{"id":72311,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","order_by":null,"url":"\/58.1-3940\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"},{"id":60797,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","order_by":null,"url":"\/58.1-3981\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":258221,"object_type":"law","relational_id":82194,"identifier":"58.1-3713.3","token":"58.1\/III\/37\/58.1-3713.3","url":"\/58.1-3713.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3713.3\/","token":"58.1\/III\/37\/58.1-3713.3","dublin_core":{"Title":"Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3713.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All ordinances<\/span> adopted pursuant to §§ 58.1-3712<\/a> and 58.1-3713<\/a> prior to October 1, 1989, shall be valid as if they had been enacted as of January 1, 1985, as long as similar ordinances<\/span> had been validly enacted under the predecessor provisions to §§ 58.1-3712<\/a> and 58.1-3713<\/a> and in substantial compliance therewith. Any such local tax ordinances<\/span> are declared to be validly adopted and enacted as of January 1, 1985, notwithstanding the failure of the locality to change the reference in the local tax ordinance<\/span> after the enactment of this title, effective January 1, 1985. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All ordinances<\/span> adopted pursuant to §§ 58.1-3712<\/a>, 58.1-3713<\/a>, and 58.1-3713.4<\/a> prior to January 1, 2001, shall be valid and presumed to include all the provisions of §§ 58.1-3712<\/a>, 58.1-3713<\/a>, and 58.1-3713.4<\/a> as long as such ordinances<\/span> were in substantial compliance therewith at the time of their adoption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> 1. Any locality that imposed the tax under \u00a7 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for the 2008, 2009, 2010, or 2011 license year<\/span> for coal, gas, or oil severed from the earth prior to July 1, 2013, shall (if it has not already done so by the effective date of this subsection) amend<\/span> its local ordinance<\/span> with regard to such taxes to adopt or include the uniform ordinance<\/span> provisions of \u00a7 58.1-3703.1<\/a>, with the exception of subdivisions A 1 and A 3 of such section, in the local ordinance<\/span> with an effective date retroactive to the 2008 license year<\/span>. As of the effective date of this subsection, each such locality shall allow all persons assessed with such taxes for the 2008 license year<\/span> or any license year<\/span> thereafter to exercise all rights and remedies under \u00a7 58.1-3703.1<\/a>, provided that subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of the imposition, collection, or appeal<\/span> of such taxes. Such rights and remedies shall include, but shall not be limited to, the appeal<\/span> procedures set forth under subdivisions A 5, A 6, and A 7 of \u00a7 58.1-3703.1<\/a>. In addition, each such locality, upon the provisions of this subsection becoming effective, shall within 60 days thereof provide written notice to all persons upon whom the locality imposed one or more of the taxes under \u00a7 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for license year<\/span> 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, informing the person that the locality has adopted or will adopt the uniform ordinance<\/span> provisions of \u00a7 58.1-3703.1<\/a> with regard to such taxes, excluding subdivisions A 1 and A 3 of such section, retroactive to the 2008 license year<\/span> and for each license year<\/span> thereafter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any locality described in subdivision 1 that amends<\/span> its local ordinance<\/span> with regard to such taxes, or has amended the same prior to the effective date of this subsection, to expressly include, incorporate by reference, or adopt by incorporation the uniform ordinance<\/span> provisions of § 58.1-3703.1<\/a> shall have met the requirement under subdivision 1 to amend<\/span> its local ordinance<\/span> with regard to such taxes, provided that the locality on or after the effective date of this subsection further amends<\/span> its local ordinance<\/span> to make such inclusion, incorporation by reference, or adoption by incorporation retroactive to the 2008 license year<\/span>. Nothing in this subdivision shall relieve the locality from (i) the notice requirements under subdivision 1 or (ii) the requirement under subdivision 1 to allow all persons assessed with such taxes for the 2008 license year<\/span> or any license year<\/span> thereafter to exercise all rights and remedies under § 58.1-3703.1<\/a> except that subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of the imposition, collection, or appeal<\/span> of such taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Each locality amending its ordinance<\/span> pursuant to subdivision 1 or 2 shall amend<\/span> its ordinance<\/span> in accordance with the respective subdivision within 90 days of the effective date of this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Each local ordinance<\/span> amended as provided under this subsection shall be deemed valid and properly enacted for purposes of any tax imposed pursuant to § 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for license year<\/span> 2008, 2009, 2010, 2011, or 2012 for coal, gas, or oil severed from the earth prior to July 1, 2013. Further, each such ordinance<\/span> shall be deemed to have met the requirement of subsection A of § 58.1-3703.1<\/a> to include in the local ordinance<\/span> provisions substantially similar to those set forth under such subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> a. Notwithstanding any other provision of law<\/span>, any person assessed with a license tax under § 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for license year<\/span> 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, shall be allowed to file an administrative appeal<\/span> of the same under § 58.1-3703.1<\/a> to the commissioner of the revenue or other local assessing official only during the period beginning July 1, 2013, and ending July 1, 2014. Such person shall be allowed to file the administrative appeal<\/span> regardless of whether an appealable event, as defined in § 58.1-3703.1<\/a>, occurs on or after the effective date of this subsection. Such appeal<\/span> to the commissioner of the revenue or other local assessing official may be further appealed to the Tax Commissioner<\/span> pursuant to subdivision A 6 of § 58.1-3703.1<\/a> and to the appropriate circuit<\/span> court<\/span> pursuant to subdivision A 7 of § 58.1-3703.1<\/a>, in accordance with the procedures and time frames for the appeal<\/span> as provided under the respective subdivision.\n\t\t\t\tIf a locality, however, makes an additional assessment<\/span> of tax on or after January 1, 2014, for license year<\/span> 2013, 2012, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, then such additional assessment<\/span> may be appealed within the time frame provided under § 58.1-3703.1<\/a> notwithstanding the provisions of this subdivision.\n\t\t\t\tb. Notwithstanding any other provision of law<\/span>, any person assessed with a license tax under § 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for license year<\/span> 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, who elects not to file an appeal<\/span> of the same pursuant to § 58.1-3703.1<\/a> may apply for relief of the same pursuant to § 58.1-3980<\/a> or 58.1-3984<\/a> only during the period beginning July 1, 2013, and ending July 1, 2014. If such person elects not to file an appeal<\/span> of such license tax pursuant to § 58.1-3703.1<\/a> but applies for relief of the same pursuant to § 58.1-3980<\/a> or 58.1-3984<\/a>, then the period for collecting any such license tax shall expire as provided in § 58.1-3940<\/a>, two years after a final determination pursuant to § 58.1-3981<\/a>, or two years after the final decision in a court<\/span> application pursuant to § 58.1-3984<\/a>, whichever is later.\n\t\t\t\tIf a locality, however, makes an additional assessment<\/span> of tax on or after January 1, 2014, for license year<\/span> 2013, 2012, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, then such person so assessed may apply for relief of such assessment<\/span> pursuant to § 58.1-3980<\/a> or 58.1-3984<\/a> within the time frame provided under the applicable section notwithstanding the provisions of this subdivision, and the period for collecting any such additional assessment<\/span> shall be as provided under Title 58.1 or other controlling law<\/span> notwithstanding the provisions of this subdivision.\n\t\t\t\tc. Notwithstanding the provisions of § 58.1-3940<\/a>, the period for collecting any license tax imposed under § 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for license years<\/span> 2008 and 2009 for coal, gas, or oil severed from the earth prior to July 1, 2013, shall expire on January 1, 2016, unless a longer period is provided under law<\/span>.\n\t\t\t\td. Notwithstanding any other provision of law<\/span>, collection activity shall be suspended on the assessment<\/span> of additional license tax<\/span> for license year<\/span> 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, pursuant to § 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a>. In addition, collection activity shall be suspended on the assessment<\/span> of additional license tax<\/span> for license year<\/span> 2012 or 2013 for such taxes on coal, gas, or oil severed from the earth prior to July 1, 2013, provided that, in filing severance tax returns for the severance of coal, gases, or oil from the earth in the locality in license year<\/span> 2012 and 2013, the person filing the return includes with the return a good faith payment of the tax due or a good faith report of the tax due. The good faith payment or report of tax due shall be in accordance with the methodology used by that person as of January 1, 2010, to report the person’s gross receipts<\/span> to the locality for purposes of such taxes unless such person and the locality have entered into a contract<\/span> or agreement on an alternate methodology to report the person’s gross receipts<\/span>. As used in this subsection, “additional license tax<\/span>” means all amounts of license tax, penalty<\/span>, and interest that are in addition to the amount of license tax paid by a person or reported by a person as due in filing severance tax returns for the severance of coal, gases, or oil from the earth in the locality. Collection activity shall not be required to be suspended if collection of any tax, interest, or penalty<\/span> is jeopardized by delay as defined in § 58.1-3703.1<\/a>. However, nothing herein shall be construed or interpreted as to require the suspension of collection activity for any amount of unpaid license tax (and any interest and penalty<\/span> related thereto) reported by a person as due in filing a severance tax return for the severance of coal, gas, or oil from the earth.\n\t\t\t\tCollection activity on additional license tax<\/span> for license year<\/span> 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1, 2013, may commence on July 1, 2013, unless other law<\/span> requires the suspension of collection activity. Collection activity on additional license tax<\/span> for license year<\/span> 2012 or 2013 for coal, gas, or oil severed from the earth prior to July 1, 2013, if suspended pursuant to this subdivision, may commence on or after July 1, 2013, unless other law<\/span> requires the suspension of collection activity. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Except as otherwise provided in subdivision 5, nothing in this subsection shall be construed or interpreted as extending or decreasing any limitations period for appealing any of the taxes imposed under § 58.1-3712<\/a>, 58.1-3713<\/a>, or 58.1-3713.4<\/a> for coal, gas, or oil severed from the earth prior to July 1, 2013, or extending any period for the collection of such taxes. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVALIDATION OF LOCAL COAL AND GAS SEVERANCE TAX ORDINANCES AND LOCAL COAL AND GAS\nROAD IMPROVEMENT TAX ORDINANCES (\u00a7 58.1-3713.3)\n\nA. All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior\nto October 1, 1989, shall be valid as if they had been enacted as of January 1,\n1985, as long as similar ordinances had been validly enacted under the\npredecessor provisions to §§ 58.1-3712 and 58.1-3713 and in\nsubstantial compliance therewith. Any such local tax ordinances are declared to\nbe validly adopted and enacted as of January 1, 1985, notwithstanding the\nfailure of the locality to change the reference in the local tax ordinance after\nthe enactment of this title, effective January 1, 1985.\n\nB. All ordinances adopted pursuant to §§ 58.1-3712, 58.1-3713, and\n58.1-3713.4 prior to January 1, 2001, shall be valid and presumed to include all\nthe provisions of §§ 58.1-3712, 58.1-3713, and 58.1-3713.4 as long as\nsuch ordinances were in substantial compliance therewith at the time of their\nadoption.\n\nC. 1. Any locality that imposed the tax under \u00a7 58.1-3712, 58.1-3713, or\n58.1-3713.4 for the 2008, 2009, 2010, or 2011 license year for coal, gas, or oil\nsevered from the earth prior to July 1, 2013, shall (if it has not already done\nso by the effective date of this subsection) amend its local ordinance with\nregard to such taxes to adopt or include the uniform ordinance provisions of \u00a7\n58.1-3703.1, with the exception of subdivisions A 1 and A 3 of such section, in\nthe local ordinance with an effective date retroactive to the 2008 license year.\nAs of the effective date of this subsection, each such locality shall allow all\npersons assessed with such taxes for the 2008 license year or any license year\nthereafter to exercise all rights and remedies under \u00a7 58.1-3703.1, provided\nthat subdivisions A 1 and A 3 of such section shall be inapplicable for purposes\nof the imposition, collection, or appeal of such taxes. Such rights and remedies\nshall include, but shall not be limited to, the appeal procedures set forth\nunder subdivisions A 5, A 6, and A 7 of \u00a7 58.1-3703.1. In addition, each such\nlocality, upon the provisions of this subsection becoming effective, shall\nwithin 60 days thereof provide written notice to all persons upon whom the\nlocality imposed one or more of the taxes under \u00a7 58.1-3712, 58.1-3713, or\n58.1-3713.4 for license year 2008, 2009, 2010, or 2011 for coal, gas, or oil\nsevered from the earth prior to July 1, 2013, informing the person that the\nlocality has adopted or will adopt the uniform ordinance provisions of \u00a7\n58.1-3703.1 with regard to such taxes, excluding subdivisions A 1 and A 3 of\nsuch section, retroactive to the 2008 license year and for each license year\nthereafter.\n\n 2. Any locality described in subdivision 1 that amends its local ordinance\n with regard to such taxes, or has amended the same prior to the effective date\n of this subsection, to expressly include, incorporate by reference, or adopt\n by incorporation the uniform ordinance provisions of § 58.1-3703.1 shall\n have met the requirement under subdivision 1 to amend its local ordinance with\n regard to such taxes, provided that the locality on or after the effective\n date of this subsection further amends its local ordinance to make such\n inclusion, incorporation by reference, or adoption by incorporation\n retroactive to the 2008 license year. Nothing in this subdivision shall\n relieve the locality from (i) the notice requirements under subdivision 1 or\n (ii) the requirement under subdivision 1 to allow all persons assessed with\n such taxes for the 2008 license year or any license year thereafter to\n exercise all rights and remedies under § 58.1-3703.1 except that\n subdivisions A 1 and A 3 of such section shall be inapplicable for purposes of\n the imposition, collection, or appeal of such taxes.\n\n 3. Each locality amending its ordinance pursuant to subdivision 1 or 2 shall\n amend its ordinance in accordance with the respective subdivision within 90\n days of the effective date of this subsection.\n\n 4. Each local ordinance amended as provided under this subsection shall be\n deemed valid and properly enacted for purposes of any tax imposed pursuant to\n § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year 2008, 2009, 2010,\n 2011, or 2012 for coal, gas, or oil severed from the earth prior to July 1,\n 2013. Further, each such ordinance shall be deemed to have met the requirement\n of subsection A of § 58.1-3703.1 to include in the local ordinance\n provisions substantially similar to those set forth under such subsection.\n\n 5. a. Notwithstanding any other provision of law, any person assessed with a\n license tax under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year\n 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the\n earth prior to July 1, 2013, shall be allowed to file an administrative appeal\n of the same under § 58.1-3703.1 to the commissioner of the revenue or\n other local assessing official only during the period beginning July 1, 2013,\n and ending July 1, 2014. Such person shall be allowed to file the\n administrative appeal regardless of whether an appealable event, as defined in\n § 58.1-3703.1, occurs on or after the effective date of this subsection.\n Such appeal to the commissioner of the revenue or other local assessing\n official may be further appealed to the Tax Commissioner pursuant to\n subdivision A 6 of § 58.1-3703.1 and to the appropriate circuit court\n pursuant to subdivision A 7 of § 58.1-3703.1, in accordance with the\n procedures and time frames for the appeal as provided under the respective\n subdivision.\n \t\t\t\tIf a locality, however, makes an additional assessment of tax on or after\n January 1, 2014, for license year 2013, 2012, or 2011 for coal, gas, or oil\n severed from the earth prior to July 1, 2013, then such additional assessment\n may be appealed within the time frame provided under § 58.1-3703.1\n notwithstanding the provisions of this subdivision.\n \t\t\t\tb. Notwithstanding any other provision of law, any person assessed with a\n license tax under § 58.1-3712, 58.1-3713, or 58.1-3713.4 for license year\n 2008, 2009, 2010, 2011, 2012, or 2013 for coal, gas, or oil severed from the\n earth prior to July 1, 2013, who elects not to file an appeal of the same\n pursuant to § 58.1-3703.1 may apply for relief of the same pursuant to\n § 58.1-3980 or 58.1-3984 only during the period beginning July 1, 2013,\n and ending July 1, 2014. If such person elects not to file an appeal of such\n license tax pursuant to § 58.1-3703.1 but applies for relief of the same\n pursuant to § 58.1-3980 or 58.1-3984, then the period for collecting any\n such license tax shall expire as provided in § 58.1-3940, two years after\n a final determination pursuant to § 58.1-3981, or two years after the\n final decision in a court application pursuant to § 58.1-3984, whichever\n is later.\n \t\t\t\tIf a locality, however, makes an additional assessment of tax on or after\n January 1, 2014, for license year 2013, 2012, or 2011 for coal, gas, or oil\n severed from the earth prior to July 1, 2013, then such person so assessed may\n apply for relief of such assessment pursuant to § 58.1-3980 or 58.1-3984\n within the time frame provided under the applicable section notwithstanding\n the provisions of this subdivision, and the period for collecting any such\n additional assessment shall be as provided under Title 58.1 or other\n controlling law notwithstanding the provisions of this subdivision.\n \t\t\t\tc. Notwithstanding the provisions of § 58.1-3940, the period for\n collecting any license tax imposed under § 58.1-3712, 58.1-3713, or\n 58.1-3713.4 for license years 2008 and 2009 for coal, gas, or oil severed from\n the earth prior to July 1, 2013, shall expire on January 1, 2016, unless a\n longer period is provided under law.\n \t\t\t\td. Notwithstanding any other provision of law, collection activity shall\n be suspended on the assessment of additional license tax for license year\n 2008, 2009, 2010, or 2011 for coal, gas, or oil severed from the earth prior\n to July 1, 2013, pursuant to § 58.1-3712, 58.1-3713, or 58.1-3713.4. In\n addition, collection activity shall be suspended on the assessment of\n additional license tax for license year 2012 or 2013 for such taxes on coal,\n gas, or oil severed from the earth prior to July 1, 2013, provided that, in\n filing severance tax returns for the severance of coal, gases, or oil from the\n earth in the locality in license year 2012 and 2013, the person filing the\n return includes with the return a good faith payment of the tax due or a good\n faith report of the tax due. The good faith payment or report of tax due shall\n be in accordance with the methodology used by that person as of January 1,\n 2010, to report the person’s gross receipts to the locality for purposes\n of such taxes unless such person and the locality have entered into a contract\n or agreement on an alternate methodology to report the person’s gross\n receipts. As used in this subsection, “additional license tax”\n means all amounts of license tax, penalty, and interest that are in addition\n to the amount of license tax paid by a person or reported by a person as due\n in filing severance tax returns for the severance of coal, gases, or oil from\n the earth in the locality. Collection activity shall not be required to be\n suspended if collection of any tax, interest, or penalty is jeopardized by\n delay as defined in § 58.1-3703.1. However, nothing herein shall be\n construed or interpreted as to require the suspension of collection activity\n for any amount of unpaid license tax (and any interest and penalty related\n thereto) reported by a person as due in filing a severance tax return for the\n severance of coal, gas, or oil from the earth.\n \t\t\t\tCollection activity on additional license tax for license year 2008, 2009,\n 2010, or 2011 for coal, gas, or oil severed from the earth prior to July 1,\n 2013, may commence on July 1, 2013, unless other law requires the suspension\n of collection activity. Collection activity on additional license tax for\n license year 2012 or 2013 for coal, gas, or oil severed from the earth prior\n to July 1, 2013, if suspended pursuant to this subdivision, may commence on or\n after July 1, 2013, unless other law requires the suspension of collection\n activity.\n\n 6. Except as otherwise provided in subdivision 5, nothing in this subsection\n shall be construed or interpreted as extending or decreasing any limitations\n period for appealing any of the taxes imposed under § 58.1-3712,\n 58.1-3713, or 58.1-3713.4 for coal, gas, or oil severed from the earth prior\n to July 1, 2013, or extending any period for the collection of such taxes.\n\nHISTORY: 1989, c. 380; 2001, cc. 294, 303; 2012, cc. 665, 722; 2013, cc. 208,\n305, 391, 618; 2016, c. 305.","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}}