{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3741.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3741.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3741.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3741.html"}],"law_id":76655,"edition_id":1,"section_id":76655,"structure_id":15149,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","history":"2013, cc. 305, 618.","full_text":"A\n\nThe governing body of any county or city may levy a severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The rate of tax for all other coal shall be one percent of the gross receipts from the sale or utilization of such coal by the coal producer.\n\t\t\tNo county or city that imposes the tax authorized by this subsection shall enact the provisions of § 58.1-3286 relating to a tax on gross receipts.B\n\nIn addition to the tax imposed in subsection A, any county or city may impose a local coal road improvement severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The rate of tax for all other coal shall be one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The revenues from such tax shall be utilized as provided for under §§ 58.1-3713, 58.1-3713.01, and 58.1-3742.C\n\nAny county or city enacting a tax under this section may require coal producers and common carriers to maintain records and file reports showing the quantities of and receipts from coal that they have produced or transported.","order_by":null,"text":{"0":{"id":275168,"text":"The governing body of any county or city may levy a severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The rate of tax for all other coal shall be one percent of the gross receipts from the sale or utilization of such coal by the coal producer.\n\t\t\tNo county or city that imposes the tax authorized by this subsection shall enact the provisions of § 58.1-3286 relating to a tax on gross receipts.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275169,"text":"In addition to the tax imposed in subsection A, any county or city may impose a local coal road improvement severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The rate of tax for all other coal shall be one percent of the gross receipts from the sale or utilization of such coal by the coal producer. The revenues from such tax shall be utilized as provided for under §§ 58.1-3713, 58.1-3713.01, and 58.1-3742.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":275170,"text":"Any county or city enacting a tax under this section may require coal producers and common carriers to maintain records and file reports showing the quantities of and receipts from coal that they have produced or transported.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15149,"edition_id":1,"name":"Local Coal Severance License Taxes","identifier":"37.1","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:52:32","date_modified":"2026-06-26 03:52:32","permalink":{"id":258357,"object_type":"structure","relational_id":15149,"identifier":"37.1","token":"58.1\/III\/37.1","url":"\/58.1\/III\/37.1\/","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":82049,"structure_id":15149,"section_number":"58.1-3740","catch_line":"Definitions","url":"\/58.1-3740\/","token":"58.1\/III\/37.1\/58.1-3740","metadata":false},{"id":76655,"structure_id":15149,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","url":"\/58.1-3741\/","token":"58.1\/III\/37.1\/58.1-3741","metadata":false},{"id":63950,"structure_id":15149,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","metadata":false},{"id":62435,"structure_id":15149,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","url":"\/58.1-3743\/","token":"58.1\/III\/37.1\/58.1-3743","metadata":false},{"id":67917,"structure_id":15149,"section_number":"58.1-3744","catch_line":"Uniform ordinance provisions","url":"\/58.1-3744\/","token":"58.1\/III\/37.1\/58.1-3744","metadata":false},{"id":57709,"structure_id":15149,"section_number":"58.1-3745","catch_line":" Lien on real estate and personal property of businesses severing coal","url":"\/58.1-3745\/","token":"58.1\/III\/37.1\/58.1-3745","metadata":false}],"previous_section":{"id":82049,"structure_id":15149,"section_number":"58.1-3740","catch_line":"Definitions","url":"\/58.1-3740\/","token":"58.1\/III\/37.1\/58.1-3740","metadata":false},"next_section":{"id":63950,"structure_id":15149,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3741\/","history_text":"

This law was first created in 2013. The record of its establishment is cataloged in chapters 305<\/a> and 618<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":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":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":77996,"section_number":"46.2-1143","catch_line":"Overweight permits for coal haulers; trucks hauling gravel, sand, asphalt, crushed stone, or liquids produced from gas or oil wells in certain counties; penalties","order_by":null,"url":"\/46.2-1143\/"},{"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":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":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":63950,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","order_by":null,"url":"\/58.1-3742\/"},{"id":62435,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","order_by":null,"url":"\/58.1-3743\/"},{"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":56861,"section_number":"58.1-3286","catch_line":"Mineral lands to be specially and separately assessed; severance tax","order_by":null,"url":"\/58.1-3286\/"},{"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":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\/"}],"permalink":{"id":258363,"object_type":"law","relational_id":76655,"identifier":"58.1-3741","token":"58.1\/III\/37.1\/58.1-3741","url":"\/58.1-3741\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3741\/","token":"58.1\/III\/37.1\/58.1-3741","dublin_core":{"Title":"Counties and cities authorized to levy severance license tax on the sale of coal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3741","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body of any county or city may levy<\/span> a severance license tax on every coal producer<\/span> that sells or utilizes coal severed from the earth within its jurisdiction<\/span>. The rate of tax for the sale or utilization of coal from small mines<\/span> shall be three-fourths of one percent of the gross receipts<\/span> from the sale or utilization of such coal by the coal producer<\/span>. The rate of tax for all other coal shall be one percent of the gross receipts<\/span> from the sale or utilization of such coal by the coal producer<\/span>.\n\t\t\tNo county or city that imposes the tax authorized by this subsection shall enact the provisions of § 58.1-3286<\/a> relating to a tax on gross receipts<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to the tax imposed in subsection A, any county or city may impose a local coal road improvement severance license tax on every coal producer<\/span> that sells or utilizes coal severed from the earth within its jurisdiction<\/span>. The rate of tax for the sale or utilization of coal from small mines<\/span> shall be three-fourths of one percent of the gross receipts<\/span> from the sale or utilization of such coal by the coal producer<\/span>. The rate of tax for all other coal shall be one percent of the gross receipts<\/span> from the sale or utilization of such coal by the coal producer<\/span>. The revenues from such tax shall be utilized as provided for under §§ 58.1-3713<\/a>, 58.1-3713.01<\/a>, and 58.1-3742<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any county or city enacting a tax under this section may require coal producers<\/span> and common carriers to maintain records and file reports showing the quantities of and receipts from coal that they have produced or transported. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOUNTIES AND CITIES AUTHORIZED TO LEVY SEVERANCE LICENSE TAX ON THE SALE OF COAL\n(\u00a7 58.1-3741)\n\nA. The governing body of any county or city may levy a severance license tax on\nevery coal producer that sells or utilizes coal severed from the earth within\nits jurisdiction. The rate of tax for the sale or utilization of coal from small\nmines shall be three-fourths of one percent of the gross receipts from the sale\nor utilization of such coal by the coal producer. The rate of tax for all other\ncoal shall be one percent of the gross receipts from the sale or utilization of\nsuch coal by the coal producer.\n\t\t\tNo county or city that imposes the tax authorized by this subsection shall\nenact the provisions of § 58.1-3286 relating to a tax on gross receipts.\n\nB. In addition to the tax imposed in subsection A, any county or city may impose\na local coal road improvement severance license tax on every coal producer that\nsells or utilizes coal severed from the earth within its jurisdiction. The rate\nof tax for the sale or utilization of coal from small mines shall be\nthree-fourths of one percent of the gross receipts from the sale or utilization\nof such coal by the coal producer. The rate of tax for all other coal shall be\none percent of the gross receipts from the sale or utilization of such coal by\nthe coal producer. The revenues from such tax shall be utilized as provided for\nunder §§ 58.1-3713, 58.1-3713.01, and 58.1-3742.\n\nC. Any county or city enacting a tax under this section may require coal\nproducers and common carriers to maintain records and file reports showing the\nquantities of and receipts from coal that they have produced or transported.\n\nHISTORY: 2013, cc. 305, 618.","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}}