{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3713.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3713.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3713.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3713.html"}],"law_id":85271,"edition_id":1,"section_id":85271,"structure_id":13305,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","history":"Code 1950, \u00a7 58-266.1:2; 1978, c. 646; 1984, c. 675; 1986, c. 58; 1988, c. 784; 1989, cc. 265, 380; 1991, c. 164; 1993, c. 163; 1996, c. 706; 2004, cc. 871, 893; 2005, c. 645; 2006, cc. 78, 497; 2007, cc. 57, 586; 2009, c. 367; 2013, cc. 305, 306, 618; 2014, cc. 44, 187; 2015, cc. 271, 381; 2016, cc. 301, 340; 2017, cc. 52, 443; 2019, cc. 24, 191; 2021, Sp. Sess. I, c. 430; 2023, cc. 224, 225; 2025, c. 116.","full_text":"A\n\nIn addition to the taxes authorized under § 58.1-3712, any county or city may adopt a license tax on every person engaging in the business of severing gases from the earth. The rate of such tax shall not exceed one percent. The provisions of § 58.1-3712 as they relate to measurement of gross receipts, filing of reports and record keeping shall be applicable to the tax imposed under this section.\n\t\t\tThe moneys collected for each county or city from the taxes imposed under authority of this section and subsection B of § 58.1-3741 shall be paid into a special fund of such county or city to be called the Coal and Gas Road Improvement Fund of such county or city, and shall be spent for such improvements to public roads as the coal and gas road improvement advisory committee and the governing body of such county or city may determine as provided in subsection B of this section. The county may also, in its discretion, elect to improve city or town roads with its funds if consent of the city or town council is obtained. Such funds shall be in addition to those allocated to such counties from state highway funds which allocations shall not be reduced as a result of any revenues received from the tax imposed hereunder. In those localities that comprise the Virginia Coalfield Economic Development Authority, the tax imposed under this section or subsection B of § 58.1-3741 shall be paid as follows: (i) three-fourths of the revenue shall be paid to the Coal and Gas Road Improvement Fund and used for the purposes set forth herein; however, one-fourth of such revenue may be used to fund the construction of new water or sewer systems and lines and the repair or enhancement of existing water or sewer systems and lines in areas with natural water supplies that are insufficient from the standpoint of quality or quantity, or the construction of natural gas service lines as authorized by § 15.2-2109.3, and (ii) one-fourth of the revenue shall be paid to the Virginia Coalfield Economic Development Fund. Furthermore, with regard to the portion paid to the Coal and Gas Road Improvement Fund, a county or city may provide for an additional one-fourth allocation for the construction of new systems or lines for water, sewer, or natural gas as authorized by § 15.2-2109.3, or the repair or enhancement of existing water, sewer, or natural gas systems or lines in areas with natural water supplies or existing natural gas services that are insufficient from the standpoint of quality or quantity; however, if this option is initiated by a county or city, it must satisfy the requirements set forth in § 58.1-3713.01. Notwithstanding the foregoing limitations regarding revenues used for water systems, sewer systems, or natural gas systems, such revenues designated for water and water systems, sewer systems, or natural gas systems shall be distributed directly to the local public service authority for such purposes instead of the local governing body. Funds in the Coal and Gas Road Improvement Fund used to construct, repair, or enhance natural gas service lines or systems shall not exceed one-fourth of the revenue paid to the Coal and Gas Road Improvement Fund collected from the severance tax imposed upon the severance of natural gas pursuant to this section and may be so used only upon passage of a local ordinance or resolution of the governing body of the applicable county or city providing for the same. Furthermore, with regard to the portion paid to the Coal and Gas Road Improvement Fund, such funds may be used to construct flood mitigation measures that would reduce or prevent flooding of any infrastructure listed in this subsection if the construction, repair, or enhancement of such infrastructure is otherwise permissible under this section.B\n\nAny county or city imposing the tax authorized in this section or in subsection B of § 58.1-3741 shall establish a Coal and Gas Road Improvement Advisory Committee, to be composed of four members: (i) a member of the governing body of such county or city, appointed by the governing body, (ii) a representative of the Department of Transportation, and (iii) two citizens of such county or city connected with the coal and gas industry, appointed for a term of four years, initially commencing July 1, 1989, by the chief judge of the circuit court.\n\t\t\tSuch committee shall develop on or before July 1 of each year a plan for improvement of roads during the following fiscal year. Such plan shall have the approval of three members of the committee and shall be submitted to the governing body of the county or city for approval. The governing body may approve or disapprove such plan, but may make no changes without the approval of three members of the committee.C\n\nNo tax shall be imposed under this section on or after January 1, 2028.","order_by":null,"text":{"0":{"id":305569,"text":"In addition to the taxes authorized under § 58.1-3712, any county or city may adopt a license tax on every person engaging in the business of severing gases from the earth. The rate of such tax shall not exceed one percent. The provisions of § 58.1-3712 as they relate to measurement of gross receipts, filing of reports and record keeping shall be applicable to the tax imposed under this section.\n\t\t\tThe moneys collected for each county or city from the taxes imposed under authority of this section and subsection B of § 58.1-3741 shall be paid into a special fund of such county or city to be called the Coal and Gas Road Improvement Fund of such county or city, and shall be spent for such improvements to public roads as the coal and gas road improvement advisory committee and the governing body of such county or city may determine as provided in subsection B of this section. The county may also, in its discretion, elect to improve city or town roads with its funds if consent of the city or town council is obtained. Such funds shall be in addition to those allocated to such counties from state highway funds which allocations shall not be reduced as a result of any revenues received from the tax imposed hereunder. In those localities that comprise the Virginia Coalfield Economic Development Authority, the tax imposed under this section or subsection B of § 58.1-3741 shall be paid as follows: (i) three-fourths of the revenue shall be paid to the Coal and Gas Road Improvement Fund and used for the purposes set forth herein; however, one-fourth of such revenue may be used to fund the construction of new water or sewer systems and lines and the repair or enhancement of existing water or sewer systems and lines in areas with natural water supplies that are insufficient from the standpoint of quality or quantity, or the construction of natural gas service lines as authorized by § 15.2-2109.3, and (ii) one-fourth of the revenue shall be paid to the Virginia Coalfield Economic Development Fund. Furthermore, with regard to the portion paid to the Coal and Gas Road Improvement Fund, a county or city may provide for an additional one-fourth allocation for the construction of new systems or lines for water, sewer, or natural gas as authorized by § 15.2-2109.3, or the repair or enhancement of existing water, sewer, or natural gas systems or lines in areas with natural water supplies or existing natural gas services that are insufficient from the standpoint of quality or quantity; however, if this option is initiated by a county or city, it must satisfy the requirements set forth in § 58.1-3713.01. Notwithstanding the foregoing limitations regarding revenues used for water systems, sewer systems, or natural gas systems, such revenues designated for water and water systems, sewer systems, or natural gas systems shall be distributed directly to the local public service authority for such purposes instead of the local governing body. Funds in the Coal and Gas Road Improvement Fund used to construct, repair, or enhance natural gas service lines or systems shall not exceed one-fourth of the revenue paid to the Coal and Gas Road Improvement Fund collected from the severance tax imposed upon the severance of natural gas pursuant to this section and may be so used only upon passage of a local ordinance or resolution of the governing body of the applicable county or city providing for the same. Furthermore, with regard to the portion paid to the Coal and Gas Road Improvement Fund, such funds may be used to construct flood mitigation measures that would reduce or prevent flooding of any infrastructure listed in this subsection if the construction, repair, or enhancement of such infrastructure is otherwise permissible under this section.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":305570,"text":"Any county or city imposing the tax authorized in this section or in subsection B of § 58.1-3741 shall establish a Coal and Gas Road Improvement Advisory Committee, to be composed of four members: (i) a member of the governing body of such county or city, appointed by the governing body, (ii) a representative of the Department of Transportation, and (iii) two citizens of such county or city connected with the coal and gas industry, appointed for a term of four years, initially commencing July 1, 1989, by the chief judge of the circuit court.\n\t\t\tSuch committee shall develop on or before July 1 of each year a plan for improvement of roads during the following fiscal year. Such plan shall have the approval of three members of the committee and shall be submitted to the governing body of the county or city for approval. The governing body may approve or disapprove such plan, but may make no changes without the approval of three members of the committee.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":305571,"text":"No tax shall be imposed under this section on or after January 1, 2028.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3713\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 21 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 1978, chapter 646; in 1984, chapter 675; in 1986, chapter 58; in 1988, chapter 784; in 1989, chapters 265 and 380; in 1991, chapter 164; in 1993, chapter 163; in 1996, chapter 706<\/a>; in 2004, chapters 871<\/a> and 893<\/a>; in 2005, chapter 645<\/a>; in 2006, chapters 78<\/a> and 497<\/a>; in 2007, chapters 57<\/a> and 586<\/a>; in 2009, chapter 367<\/a>; in 2013, chapters 305<\/a>, 306<\/a>, and 618<\/a>; in 2014, chapters 44<\/a> and 187<\/a>; in 2015, chapters 271<\/a> and 381<\/a>; in 2016, chapters 301<\/a> and 340<\/a>; in 2017, chapters 52<\/a> and 443<\/a>; in 2019, chapters 24<\/a> and 191<\/a>; in 2023, chapters 224<\/a> and 225<\/a>; in 2025, chapter 116<\/a>.<\/p>","references":[{"id":56046,"section_number":"15.2-6009","catch_line":"Capitalization of Authority","order_by":null,"url":"\/15.2-6009\/"},{"id":62897,"section_number":"45.2-1605","catch_line":" Exclusivity of regulation and enforcement","order_by":null,"url":"\/45.2-1605\/"},{"id":59598,"section_number":"45.2-1640","catch_line":" Report of permitted activities and production required; contents","order_by":null,"url":"\/45.2-1640\/"},{"id":84202,"section_number":"45.2-540","catch_line":" Annual reports; condition to issuance of license following transfer of ownership","order_by":null,"url":"\/45.2-540\/"},{"id":86038,"section_number":"58.1-3343","catch_line":"Effect of lien on certain real estate jointly owned","order_by":null,"url":"\/58.1-3343\/"},{"id":81897,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","order_by":null,"url":"\/58.1-3703\/"},{"id":56062,"section_number":"58.1-3706","catch_line":" Limitation on rate of license taxes","order_by":null,"url":"\/58.1-3706\/"},{"id":83244,"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","order_by":null,"url":"\/58.1-3713.01\/"},{"id":82194,"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","order_by":null,"url":"\/58.1-3713.3\/"},{"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":76655,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"},{"id":55485,"section_number":"58.1-3959","catch_line":"Petition to ascertain delinquent taxes; exoneration from lien","order_by":null,"url":"\/58.1-3959\/"}],"refers_to":[{"id":87456,"section_number":"15.2-2109.3","catch_line":"Provision of natural gas distribution service within counties","order_by":null,"url":"\/15.2-2109.3\/"},{"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":83244,"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","order_by":null,"url":"\/58.1-3713.01\/"},{"id":76655,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"}],"permalink":{"id":258209,"object_type":"law","relational_id":85271,"identifier":"58.1-3713","token":"58.1\/III\/37\/58.1-3713","url":"\/58.1-3713\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3713\/","token":"58.1\/III\/37\/58.1-3713","dublin_core":{"Title":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3713","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to the taxes authorized under § 58.1-3712<\/a>, any county or city may adopt a license tax on every person engaging in the business<\/span> of severing gases from the earth. The rate of such tax shall not exceed one percent. The provisions of § 58.1-3712<\/a> as they relate to measurement of gross receipts<\/span>, filing of reports and record keeping shall be applicable to the tax imposed under this section.\n\t\t\tThe moneys collected for each county or city from the taxes imposed under authority of this section and subsection B of § 58.1-3741<\/a> shall be paid into a special fund of such county or city to be called the Coal and Gas Road Improvement Fund of such county or city, and shall be spent for such improvements to public roads as the coal and gas road improvement advisory committee and the governing body of such county or city may determine as provided in subsection B of this section. The county may also, in its discretion, elect to improve city or town roads with its funds if consent of the city or town council is obtained. Such funds shall be in addition to those allocated to such counties from state highway funds which allocations shall not be reduced as a result of any revenues received from the tax imposed hereunder. In those localities that comprise the Virginia Coalfield Economic Development Authority, the tax imposed under this section or subsection B of § 58.1-3741<\/a> shall be paid as follows: (i) three-fourths of the revenue shall be paid to the Coal and Gas Road Improvement Fund and used for the purposes set forth herein; however, one-fourth of such revenue may be used to fund the construction of new water or sewer systems and lines and the repair or enhancement of existing water or sewer systems and lines in areas with natural water supplies that are insufficient from the standpoint of quality or quantity, or the construction of natural gas service lines as authorized by § 15.2-2109.3<\/a>, and (ii) one-fourth of the revenue shall be paid to the Virginia Coalfield Economic Development Fund. Furthermore, with regard to the portion paid to the Coal and Gas Road Improvement Fund, a county or city may provide for an additional one-fourth allocation for the construction of new systems or lines for water, sewer, or natural gas as authorized by § 15.2-2109.3<\/a>, or the repair or enhancement of existing water, sewer, or natural gas systems or lines in areas with natural water supplies or existing natural gas services that are insufficient from the standpoint of quality or quantity; however, if this option is initiated by a county or city, it must satisfy the requirements set forth in § 58.1-3713.01<\/a>. Notwithstanding the foregoing limitations regarding revenues used for water systems, sewer systems, or natural gas systems, such revenues designated for water and water systems, sewer systems, or natural gas systems shall be distributed directly to the local public service authority for such purposes instead of the local governing body. Funds in the Coal and Gas Road Improvement Fund used to construct, repair, or enhance natural gas service lines or systems shall not exceed one-fourth of the revenue paid to the Coal and Gas Road Improvement Fund collected from the severance tax imposed upon the severance of natural gas pursuant to this section and may be so used only upon passage of a local ordinance<\/span> or resolution of the governing body of the applicable county or city providing for the same. Furthermore, with regard to the portion paid to the Coal and Gas Road Improvement Fund, such funds may be used to construct flood mitigation measures that would reduce or prevent flooding of any infrastructure listed in this subsection if the construction, repair, or enhancement of such infrastructure is otherwise permissible under this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any county or city imposing the tax authorized in this section or in subsection B of § 58.1-3741<\/a> shall establish a Coal and Gas Road Improvement Advisory Committee, to be composed of four members: (i) a member of the governing body of such county or city, appointed by the governing body, (ii) a representative of the Department<\/span> of Transportation, and (iii) two citizens of such county or city connected with the coal and gas industry, appointed for a term of four years, initially commencing July 1, 1989, by the chief judge<\/span> of the circuit<\/span> court<\/span>.\n\t\t\tSuch committee shall develop on or before July 1 of each year a plan for improvement of roads during the following fiscal year. Such plan shall have the approval of three members of the committee and shall be submitted to the governing body of the county or city for approval. The governing body may approve or disapprove such plan, but may make no changes without the approval of three members of the committee. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> No tax shall be imposed under this section on or after January 1, 2028. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL GAS ROAD IMPROVEMENT AND VIRGINIA COALFIELD ECONOMIC DEVELOPMENT AUTHORITY\nTAX (\u00a7 58.1-3713)\n\nA. In addition to the taxes authorized under § 58.1-3712, any county or\ncity may adopt a license tax on every person engaging in the business of\nsevering gases from the earth. The rate of such tax shall not exceed one\npercent. The provisions of § 58.1-3712 as they relate to measurement of\ngross receipts, filing of reports and record keeping shall be applicable to the\ntax imposed under this section.\n\t\t\tThe moneys collected for each county or city from the taxes imposed under\nauthority of this section and subsection B of § 58.1-3741 shall be paid\ninto a special fund of such county or city to be called the Coal and Gas Road\nImprovement Fund of such county or city, and shall be spent for such\nimprovements to public roads as the coal and gas road improvement advisory\ncommittee and the governing body of such county or city may determine as\nprovided in subsection B of this section. The county may also, in its\ndiscretion, elect to improve city or town roads with its funds if consent of the\ncity or town council is obtained. Such funds shall be in addition to those\nallocated to such counties from state highway funds which allocations shall not\nbe reduced as a result of any revenues received from the tax imposed hereunder.\nIn those localities that comprise the Virginia Coalfield Economic Development\nAuthority, the tax imposed under this section or subsection B of §\n58.1-3741 shall be paid as follows: (i) three-fourths of the revenue shall be\npaid to the Coal and Gas Road Improvement Fund and used for the purposes set\nforth herein; however, one-fourth of such revenue may be used to fund the\nconstruction of new water or sewer systems and lines and the repair or\nenhancement of existing water or sewer systems and lines in areas with natural\nwater supplies that are insufficient from the standpoint of quality or quantity,\nor the construction of natural gas service lines as authorized by §\n15.2-2109.3, and (ii) one-fourth of the revenue shall be paid to the Virginia\nCoalfield Economic Development Fund. Furthermore, with regard to the portion\npaid to the Coal and Gas Road Improvement Fund, a county or city may provide for\nan additional one-fourth allocation for the construction of new systems or lines\nfor water, sewer, or natural gas as authorized by § 15.2-2109.3, or the\nrepair or enhancement of existing water, sewer, or natural gas systems or lines\nin areas with natural water supplies or existing natural gas services that are\ninsufficient from the standpoint of quality or quantity; however, if this option\nis initiated by a county or city, it must satisfy the requirements set forth in\n§ 58.1-3713.01. Notwithstanding the foregoing limitations regarding\nrevenues used for water systems, sewer systems, or natural gas systems, such\nrevenues designated for water and water systems, sewer systems, or natural gas\nsystems shall be distributed directly to the local public service authority for\nsuch purposes instead of the local governing body. Funds in the Coal and Gas\nRoad Improvement Fund used to construct, repair, or enhance natural gas service\nlines or systems shall not exceed one-fourth of the revenue paid to the Coal and\nGas Road Improvement Fund collected from the severance tax imposed upon the\nseverance of natural gas pursuant to this section and may be so used only upon\npassage of a local ordinance or resolution of the governing body of the\napplicable county or city providing for the same. Furthermore, with regard to\nthe portion paid to the Coal and Gas Road Improvement Fund, such funds may be\nused to construct flood mitigation measures that would reduce or prevent\nflooding of any infrastructure listed in this subsection if the construction,\nrepair, or enhancement of such infrastructure is otherwise permissible under\nthis section.\n\nB. Any county or city imposing the tax authorized in this section or in\nsubsection B of § 58.1-3741 shall establish a Coal and Gas Road Improvement\nAdvisory Committee, to be composed of four members: (i) a member of the\ngoverning body of such county or city, appointed by the governing body, (ii) a\nrepresentative of the Department of Transportation, and (iii) two citizens of\nsuch county or city connected with the coal and gas industry, appointed for a\nterm of four years, initially commencing July 1, 1989, by the chief judge of the\ncircuit court.\n\t\t\tSuch committee shall develop on or before July 1 of each year a plan for\nimprovement of roads during the following fiscal year. Such plan shall have the\napproval of three members of the committee and shall be submitted to the\ngoverning body of the county or city for approval. The governing body may\napprove or disapprove such plan, but may make no changes without the approval of\nthree members of the committee.\n\nC. No tax shall be imposed under this section on or after January 1, 2028.\n\nHISTORY: Code 1950, \u00a7 58-266.1:2; 1978, c. 646; 1984, c. 675; 1986, c. 58;\n1988, c. 784; 1989, cc. 265, 380; 1991, c. 164; 1993, c. 163; 1996, c. 706;\n2004, cc. 871, 893; 2005, c. 645; 2006, cc. 78, 497; 2007, cc. 57, 586; 2009, c.\n367; 2013, cc. 305, 306, 618; 2014, cc. 44, 187; 2015, cc. 271, 381; 2016, cc.\n301, 340; 2017, cc. 52, 443; 2019, cc. 24, 191; 2021, Sp. Sess. I, c. 430; 2023,\ncc. 224, 225; 2025, c. 116.","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}}