{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-603.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-603.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-603.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-603.2.html"}],"law_id":67208,"edition_id":1,"section_id":67208,"structure_id":12899,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","history":"2018, c. 850; 2019, cc. 549, 550; 2022, c. 652.","full_text":"A\n\nFor purposes of this section:\n\t\t\t“Historic Triangle” means all of the City of Williamsburg and the Counties of James City and York.\n\t\t\t“Historic Triangle Recreational Facilities Authority” means a regional government entity created by the City of Williamsburg and the Counties of James City and York for the purpose of developing and managing recreational facilities for the benefit of such localities’ residents and visitors.B\n\nIn addition to the sales tax imposed pursuant to §§ 58.1-603 and 58.1-603.1, there is hereby levied and imposed in the Historic Triangle a retail sales tax at the rate of one percent. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1. Such tax shall be added to the rate of the state sales tax imposed pursuant to §§ 58.1-603 and 58.1-603.1 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under § 58.1-622 shall be allowed for the tax imposed under this section. Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state sales tax under § 58.1-603.C\n\nIn addition to the use tax imposed pursuant to §§ 58.1-604 and 58.1-604.01, there is hereby levied and imposed in the Historic Triangle a retail use tax at the rate of one percent. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1. Such tax shall be added to the rate of the state use tax imposed pursuant to §§ 58.1-604 and 58.1-604.01 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under § 58.1-622 shall be allowed for the tax imposed under this section. Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state use tax under § 58.1-604.D\n\nThe revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to taxpayers, shall be deposited by the Comptroller as follows:1\n\nFifty percent of the revenues shall be deposited into the Historic Triangle Marketing Fund created pursuant to subsection F and used for the purposes set forth therein; and2\n\nFifty percent of the revenues shall be deposited into a special fund hereby created on the books of the Comptroller under the name “Collections of Historic Triangle Sales Tax” and distributed to the locality in which the sales or use tax was collected. The revenues received by a locality pursuant to this subsection shall not be used to reduce the funding dedicated by the recipient localities to regional tourism promotion and product development.E\n\n1. The revenues received by a locality pursuant to subsection D shall not be used to reduce such locality’s funding dedicated to regional tourism promotion and product development. In meeting the requirements of this subsection, each locality shall annually allocate the following minimum amounts, to be distributed as provided in subdivision 2:\n\t\t\ta. The City of Williamsburg shall allocate at least $800,000;\n\t\t\tb. James City County shall allocate at least $740,000; and\n\t\t\tc. York County shall allocate at least $438,600.2\n\nAs determined by agreement among the City of Williamsburg and the Counties of James City and York, the amounts allocated under subdivision 1 shall be appropriated so that each of the recipients identified in this subdivision receive the following minimum amounts:\n\t\t\t\ta. The Williamsburg Tourism Council shall receive at least $126,600;\n\t\t\t\tb. The Greater Williamsburg Chamber of Commerce shall receive at least $402,000; and\n\t\t\t\tc. The Historic Triangle Recreational Facilities Authority shall receive at least $1,450,000.F\n\n1. There is hereby created in the state treasury a special nonreverting fund to be known as the Historic Triangle Marketing Fund, referred to in this section as “the Fund,” to be managed and administered by the Williamsburg Tourism Council. The Fund shall be established on the books of the Comptroller. All revenues generated pursuant to this section shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination, with the intent to attract visitors from a sufficient distance so as to require an overnight stay of at least one night, as set forth in this subsection. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Secretary of Finance.2\n\nThe Williamsburg Tourism Council (the Council) is established as an advisory board in the legislative branch of state government. The Council shall consist of members as follows: one member of the James City County Board of Supervisors, one member of the York County Board of Supervisors; one member of the Williamsburg City Council, one representative of the Colonial Williamsburg Foundation, one representative of the Jamestown-Yorktown Foundation, one representative of Busch Gardens Williamsburg, one representative of the Jamestown Rediscovery Foundation, one representative of the Williamsburg Hotel and Motel Association, and one representative of the Williamsburg Area Restaurant Association. The Chair of the Greater Williamsburg Chamber of Commerce and the Chief Executive Officer of the Virginia Tourism Corporation shall serve as ex officio, nonvoting members of the Council.3\n\nThe Council shall establish the Historic Triangle Office of Marketing and Promotion (the Office) to administer a program of marketing, advertising, and promotion to attract visitors to the Historic Triangle area, as required by this subsection. The Council shall use moneys in the Fund to fund the pay for necessary expenses of the Office and to fund the activities of the Office. The Office shall be overseen by a professional with extensive experience in marketing or advertising and in the tourism industry. The Office shall be responsible for (i) developing and implementing, in consultation with the Council, long-term and short-term strategic plans for advertising and promoting the numerous facilities, venues, and attractions devoted to education, historic preservation, amusement, entertainment, and dining in the Historic Triangle as a cohesive and unified travel destination for local, national, and international travelers; (ii) assisting, upon request, with the coordination of cross-advertising and cross-marketing efforts between various tourism venues and destinations in the Historic Triangle region; (iii) identifying strategies for both increasing the number of overnight visitors to the region and increasing the average length of stay of tourists in the region; and (iv) performing any other function related to the promotion of the Historic Triangle region as may be identified by the Council.4\n\nThe Council shall report annually on its long-term and short-term strategic plans and the implementation of such plans; marketing efforts; metrics regarding tourism in the Historic Triangle region; use of the funds in the Fund; and any other details relevant to the work of the Council and the Office. Such report shall be delivered no later than December 1 of each year to the managers or chief executive officers of the City of Williamsburg and the Counties of James City and York, and to the Chairmen of the House Committees on Finance and Appropriations and the Senate Committee on Finance and Appropriations.","order_by":null,"text":{"0":{"id":243632,"text":"For purposes of this section:\n\t\t\t“Historic Triangle” means all of the City of Williamsburg and the Counties of James City and York.\n\t\t\t“Historic Triangle Recreational Facilities Authority” means a regional government entity created by the City of Williamsburg and the Counties of James City and York for the purpose of developing and managing recreational facilities for the benefit of such localities’ residents and visitors.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":243633,"text":"In addition to the sales tax imposed pursuant to §§ 58.1-603 and 58.1-603.1, there is hereby levied and imposed in the Historic Triangle a retail sales tax at the rate of one percent. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1. Such tax shall be added to the rate of the state sales tax imposed pursuant to §§ 58.1-603 and 58.1-603.1 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under § 58.1-622 shall be allowed for the tax imposed under this section. Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state sales tax under § 58.1-603.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":243634,"text":"In addition to the use tax imposed pursuant to §§ 58.1-604 and 58.1-604.01, there is hereby levied and imposed in the Historic Triangle a retail use tax at the rate of one percent. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1. Such tax shall be added to the rate of the state use tax imposed pursuant to §§ 58.1-604 and 58.1-604.01 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under § 58.1-622 shall be allowed for the tax imposed under this section. Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state use tax under § 58.1-604.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":243635,"text":"The revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to taxpayers, shall be deposited by the Comptroller as follows:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"4":{"id":243636,"text":"Fifty percent of the revenues shall be deposited into the Historic Triangle Marketing Fund created pursuant to subsection F and used for the purposes set forth therein; and","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"5":{"id":243637,"text":"Fifty percent of the revenues shall be deposited into a special fund hereby created on the books of the Comptroller under the name “Collections of Historic Triangle Sales Tax” and distributed to the locality in which the sales or use tax was collected. The revenues received by a locality pursuant to this subsection shall not be used to reduce the funding dedicated by the recipient localities to regional tourism promotion and product development.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"E"},"6":{"id":243638,"text":"1. The revenues received by a locality pursuant to subsection D shall not be used to reduce such locality’s funding dedicated to regional tourism promotion and product development. In meeting the requirements of this subsection, each locality shall annually allocate the following minimum amounts, to be distributed as provided in subdivision 2:\n\t\t\ta. The City of Williamsburg shall allocate at least $800,000;\n\t\t\tb. James City County shall allocate at least $740,000; and\n\t\t\tc. York County shall allocate at least $438,600.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D2","next_prefix":"E2"},"7":{"id":243639,"text":"As determined by agreement among the City of Williamsburg and the Counties of James City and York, the amounts allocated under subdivision 1 shall be appropriated so that each of the recipients identified in this subdivision receive the following minimum amounts:\n\t\t\t\ta. The Williamsburg Tourism Council shall receive at least $126,600;\n\t\t\t\tb. The Greater Williamsburg Chamber of Commerce shall receive at least $402,000; and\n\t\t\t\tc. The Historic Triangle Recreational Facilities Authority shall receive at least $1,450,000.","type":"section","prefixes":["E","2"],"prefix":"2","entire_prefix":"E2","prefix_anchor":"E2","level":2,"prior_prefix":"E","next_prefix":"F"},"8":{"id":243640,"text":"1. There is hereby created in the state treasury a special nonreverting fund to be known as the Historic Triangle Marketing Fund, referred to in this section as “the Fund,” to be managed and administered by the Williamsburg Tourism Council. The Fund shall be established on the books of the Comptroller. All revenues generated pursuant to this section shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination, with the intent to attract visitors from a sufficient distance so as to require an overnight stay of at least one night, as set forth in this subsection. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Secretary of Finance.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E2","next_prefix":"F2"},"9":{"id":243641,"text":"The Williamsburg Tourism Council (the Council) is established as an advisory board in the legislative branch of state government. The Council shall consist of members as follows: one member of the James City County Board of Supervisors, one member of the York County Board of Supervisors; one member of the Williamsburg City Council, one representative of the Colonial Williamsburg Foundation, one representative of the Jamestown-Yorktown Foundation, one representative of Busch Gardens Williamsburg, one representative of the Jamestown Rediscovery Foundation, one representative of the Williamsburg Hotel and Motel Association, and one representative of the Williamsburg Area Restaurant Association. The Chair of the Greater Williamsburg Chamber of Commerce and the Chief Executive Officer of the Virginia Tourism Corporation shall serve as ex officio, nonvoting members of the Council.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F","next_prefix":"F3"},"10":{"id":243642,"text":"The Council shall establish the Historic Triangle Office of Marketing and Promotion (the Office) to administer a program of marketing, advertising, and promotion to attract visitors to the Historic Triangle area, as required by this subsection. The Council shall use moneys in the Fund to fund the pay for necessary expenses of the Office and to fund the activities of the Office. The Office shall be overseen by a professional with extensive experience in marketing or advertising and in the tourism industry. The Office shall be responsible for (i) developing and implementing, in consultation with the Council, long-term and short-term strategic plans for advertising and promoting the numerous facilities, venues, and attractions devoted to education, historic preservation, amusement, entertainment, and dining in the Historic Triangle as a cohesive and unified travel destination for local, national, and international travelers; (ii) assisting, upon request, with the coordination of cross-advertising and cross-marketing efforts between various tourism venues and destinations in the Historic Triangle region; (iii) identifying strategies for both increasing the number of overnight visitors to the region and increasing the average length of stay of tourists in the region; and (iv) performing any other function related to the promotion of the Historic Triangle region as may be identified by the Council.","type":"section","prefixes":["F","3"],"prefix":"3","entire_prefix":"F3","prefix_anchor":"F3","level":2,"prior_prefix":"F2","next_prefix":"F4"},"11":{"id":243643,"text":"The Council shall report annually on its long-term and short-term strategic plans and the implementation of such plans; marketing efforts; metrics regarding tourism in the Historic Triangle region; use of the funds in the Fund; and any other details relevant to the work of the Council and the Office. Such report shall be delivered no later than December 1 of each year to the managers or chief executive officers of the City of Williamsburg and the Counties of James City and York, and to the Chairmen of the House Committees on Finance and Appropriations and the Senate Committee on Finance and Appropriations.","type":"section","prefixes":["F","4"],"prefix":"4","entire_prefix":"F4","prefix_anchor":"F4","level":2,"prior_prefix":"F3"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":63208,"structure_id":12899,"section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600","metadata":false},{"id":54017,"structure_id":12899,"section_number":"58.1-601","catch_line":"Administration of chapter","url":"\/58.1-601\/","token":"58.1\/I\/6\/58.1-601","metadata":false},{"id":78097,"structure_id":12899,"section_number":"58.1-602","catch_line":"Definitions","url":"\/58.1-602\/","token":"58.1\/I\/6\/58.1-602","metadata":false},{"id":75736,"structure_id":12899,"section_number":"58.1-602.1","catch_line":"Repealed","url":"\/58.1-602.1\/","token":"58.1\/I\/6\/58.1-602.1","metadata":false},{"id":81537,"structure_id":12899,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","url":"\/58.1-603\/","token":"58.1\/I\/6\/58.1-603","metadata":false},{"id":85728,"structure_id":12899,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","url":"\/58.1-603.1\/","token":"58.1\/I\/6\/58.1-603.1","metadata":false},{"id":67208,"structure_id":12899,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","url":"\/58.1-603.2\/","token":"58.1\/I\/6\/58.1-603.2","metadata":false},{"id":56214,"structure_id":12899,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","url":"\/58.1-604\/","token":"58.1\/I\/6\/58.1-604","metadata":false},{"id":61039,"structure_id":12899,"section_number":"58.1-604.01","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","url":"\/58.1-604.01\/","token":"58.1\/I\/6\/58.1-604.01","metadata":false},{"id":58436,"structure_id":12899,"section_number":"58.1-604.1","catch_line":"(Contingent effective date -- see note*) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","url":"\/58.1-604.1\/","token":"58.1\/I\/6\/58.1-604.1","metadata":false},{"id":67198,"structure_id":12899,"section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","url":"\/58.1-604.2\/","token":"58.1\/I\/6\/58.1-604.2","metadata":false},{"id":83898,"structure_id":12899,"section_number":"58.1-604.3","catch_line":"Exemptions","url":"\/58.1-604.3\/","token":"58.1\/I\/6\/58.1-604.3","metadata":false},{"id":64244,"structure_id":12899,"section_number":"58.1-604.4","catch_line":"Not effective","url":"\/58.1-604.4\/","token":"58.1\/I\/6\/58.1-604.4","metadata":false},{"id":69587,"structure_id":12899,"section_number":"58.1-604.6","catch_line":"Gift transactions","url":"\/58.1-604.6\/","token":"58.1\/I\/6\/58.1-604.6","metadata":false},{"id":64845,"structure_id":12899,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","url":"\/58.1-605\/","token":"58.1\/I\/6\/58.1-605","metadata":false},{"id":77890,"structure_id":12899,"section_number":"58.1-605.1","catch_line":"Additional local sales tax in certain localities; use of revenues for construction or renovation of schools","url":"\/58.1-605.1\/","token":"58.1\/I\/6\/58.1-605.1","metadata":false},{"id":85798,"structure_id":12899,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","url":"\/58.1-606\/","token":"58.1\/I\/6\/58.1-606","metadata":false},{"id":71005,"structure_id":12899,"section_number":"58.1-606.1","catch_line":"Additional local use tax in certain localities; use of revenues for construction or renovation of schools","url":"\/58.1-606.1\/","token":"58.1\/I\/6\/58.1-606.1","metadata":false},{"id":61164,"structure_id":12899,"section_number":"58.1-607","catch_line":"Moving residence or business into Commonwealth","url":"\/58.1-607\/","token":"58.1\/I\/6\/58.1-607","metadata":false},{"id":79462,"structure_id":12899,"section_number":"58.1-608","catch_line":"Repealed","url":"\/58.1-608\/","token":"58.1\/I\/6\/58.1-608","metadata":false},{"id":67849,"structure_id":12899,"section_number":"58.1-608.1","catch_line":"Refund authorized for certain building materials","url":"\/58.1-608.1\/","token":"58.1\/I\/6\/58.1-608.1","metadata":false},{"id":87400,"structure_id":12899,"section_number":"58.1-608.2","catch_line":"Repealed","url":"\/58.1-608.2\/","token":"58.1\/I\/6\/58.1-608.2","metadata":false},{"id":67607,"structure_id":12899,"section_number":"58.1-608.3","catch_line":"Entitlement to certain sales tax revenues","url":"\/58.1-608.3\/","token":"58.1\/I\/6\/58.1-608.3","metadata":false},{"id":58026,"structure_id":12899,"section_number":"58.1-608.4","catch_line":"Suspension of exemption","url":"\/58.1-608.4\/","token":"58.1\/I\/6\/58.1-608.4","metadata":false},{"id":60740,"structure_id":12899,"section_number":"58.1-609","catch_line":"Repealed","url":"\/58.1-609\/","token":"58.1\/I\/6\/58.1-609","metadata":false},{"id":75872,"structure_id":12899,"section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","url":"\/58.1-609.1\/","token":"58.1\/I\/6\/58.1-609.1","metadata":false},{"id":74403,"structure_id":12899,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","url":"\/58.1-609.10\/","token":"58.1\/I\/6\/58.1-609.10","metadata":false},{"id":64022,"structure_id":12899,"section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","url":"\/58.1-609.11\/","token":"58.1\/I\/6\/58.1-609.11","metadata":false},{"id":68864,"structure_id":12899,"section_number":"58.1-609.12","catch_line":"Reports to General Assembly on tax exemptions studies","url":"\/58.1-609.12\/","token":"58.1\/I\/6\/58.1-609.12","metadata":false},{"id":81042,"structure_id":12899,"section_number":"58.1-609.13","catch_line":"Exceptions to \u00a7 58.1-609.10","url":"\/58.1-609.13\/","token":"58.1\/I\/6\/58.1-609.13","metadata":false},{"id":81400,"structure_id":12899,"section_number":"58.1-609.14","catch_line":"(For contingent expiration date, see Editor's notes) Personal protective equipment exemption","url":"\/58.1-609.14\/","token":"58.1\/I\/6\/58.1-609.14","metadata":false},{"id":79573,"structure_id":12899,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","url":"\/58.1-609.2\/","token":"58.1\/I\/6\/58.1-609.2","metadata":false},{"id":69050,"structure_id":12899,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3","metadata":false},{"id":86819,"structure_id":12899,"section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4","metadata":false},{"id":80655,"structure_id":12899,"section_number":"58.1-609.5","catch_line":"Service exemptions","url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5","metadata":false},{"id":78185,"structure_id":12899,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","url":"\/58.1-609.6\/","token":"58.1\/I\/6\/58.1-609.6","metadata":false},{"id":65082,"structure_id":12899,"section_number":"58.1-609.7","catch_line":"Repealed","url":"\/58.1-609.7\/","token":"58.1\/I\/6\/58.1-609.7","metadata":false},{"id":74994,"structure_id":12899,"section_number":"58.1-610","catch_line":"Contractors","url":"\/58.1-610\/","token":"58.1\/I\/6\/58.1-610","metadata":false},{"id":70753,"structure_id":12899,"section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","url":"\/58.1-610.1\/","token":"58.1\/I\/6\/58.1-610.1","metadata":false},{"id":62019,"structure_id":12899,"section_number":"58.1-611","catch_line":"Credit for taxes paid in another state","url":"\/58.1-611\/","token":"58.1\/I\/6\/58.1-611","metadata":false},{"id":81891,"structure_id":12899,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","url":"\/58.1-611.1\/","token":"58.1\/I\/6\/58.1-611.1","metadata":false},{"id":66155,"structure_id":12899,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","url":"\/58.1-611.2\/","token":"58.1\/I\/6\/58.1-611.2","metadata":false},{"id":86433,"structure_id":12899,"section_number":"58.1-611.3","catch_line":"Expired","url":"\/58.1-611.3\/","token":"58.1\/I\/6\/58.1-611.3","metadata":false},{"id":76556,"structure_id":12899,"section_number":"58.1-612","catch_line":"Tax collectible from dealers; \"dealer\" defined; jurisdiction","url":"\/58.1-612\/","token":"58.1\/I\/6\/58.1-612","metadata":false},{"id":78465,"structure_id":12899,"section_number":"58.1-612.1","catch_line":"Tax collectible from marketplace facilitators; \"marketplace facilitator\" defined","url":"\/58.1-612.1\/","token":"58.1\/I\/6\/58.1-612.1","metadata":false},{"id":86999,"structure_id":12899,"section_number":"58.1-612.2","catch_line":"Tax collectible from accommodations providers and intermediaries","url":"\/58.1-612.2\/","token":"58.1\/I\/6\/58.1-612.2","metadata":false},{"id":67446,"structure_id":12899,"section_number":"58.1-613","catch_line":"Dealers' certificates of registration","url":"\/58.1-613\/","token":"58.1\/I\/6\/58.1-613","metadata":false},{"id":66436,"structure_id":12899,"section_number":"58.1-614","catch_line":"(Contingent effective date -- see note*) Vending machine sales","url":"\/58.1-614\/","token":"58.1\/I\/6\/58.1-614","metadata":false},{"id":73538,"structure_id":12899,"section_number":"58.1-615","catch_line":"Returns by dealers","url":"\/58.1-615\/","token":"58.1\/I\/6\/58.1-615","metadata":false},{"id":87121,"structure_id":12899,"section_number":"58.1-615.1","catch_line":"Repealed","url":"\/58.1-615.1\/","token":"58.1\/I\/6\/58.1-615.1","metadata":false},{"id":71987,"structure_id":12899,"section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","url":"\/58.1-616\/","token":"58.1\/I\/6\/58.1-616","metadata":false},{"id":66228,"structure_id":12899,"section_number":"58.1-617","catch_line":"Extensions","url":"\/58.1-617\/","token":"58.1\/I\/6\/58.1-617","metadata":false},{"id":65315,"structure_id":12899,"section_number":"58.1-618","catch_line":"Assessment based on estimate","url":"\/58.1-618\/","token":"58.1\/I\/6\/58.1-618","metadata":false},{"id":64602,"structure_id":12899,"section_number":"58.1-619","catch_line":"Returned goods","url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619","metadata":false},{"id":69953,"structure_id":12899,"section_number":"58.1-620","catch_line":"Repossessions","url":"\/58.1-620\/","token":"58.1\/I\/6\/58.1-620","metadata":false},{"id":56265,"structure_id":12899,"section_number":"58.1-621","catch_line":"Bad debts","url":"\/58.1-621\/","token":"58.1\/I\/6\/58.1-621","metadata":false},{"id":81287,"structure_id":12899,"section_number":"58.1-622","catch_line":"Discount","url":"\/58.1-622\/","token":"58.1\/I\/6\/58.1-622","metadata":false},{"id":69079,"structure_id":12899,"section_number":"58.1-623","catch_line":"Sales or leases presumed subject to tax; exemption certificates","url":"\/58.1-623\/","token":"58.1\/I\/6\/58.1-623","metadata":false},{"id":68124,"structure_id":12899,"section_number":"58.1-623.01","catch_line":"Online access to dealers' certificate of registration numbers","url":"\/58.1-623.01\/","token":"58.1\/I\/6\/58.1-623.01","metadata":false},{"id":74769,"structure_id":12899,"section_number":"58.1-623.1","catch_line":"Misuse of exemption certificates; suspension of exemptions; penalties","url":"\/58.1-623.1\/","token":"58.1\/I\/6\/58.1-623.1","metadata":false},{"id":55956,"structure_id":12899,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","url":"\/58.1-623.2\/","token":"58.1\/I\/6\/58.1-623.2","metadata":false},{"id":54335,"structure_id":12899,"section_number":"58.1-624","catch_line":"Direct payment permits","url":"\/58.1-624\/","token":"58.1\/I\/6\/58.1-624","metadata":false},{"id":54146,"structure_id":12899,"section_number":"58.1-625","catch_line":"Collection of tax","url":"\/58.1-625\/","token":"58.1\/I\/6\/58.1-625","metadata":false},{"id":62942,"structure_id":12899,"section_number":"58.1-625.1","catch_line":"Repealed","url":"\/58.1-625.1\/","token":"58.1\/I\/6\/58.1-625.1","metadata":false},{"id":57391,"structure_id":12899,"section_number":"58.1-626","catch_line":"Repealed","url":"\/58.1-626\/","token":"58.1\/I\/6\/58.1-626","metadata":false},{"id":80709,"structure_id":12899,"section_number":"58.1-626.1","catch_line":"Absorption of tax permitted","url":"\/58.1-626.1\/","token":"58.1\/I\/6\/58.1-626.1","metadata":false},{"id":74817,"structure_id":12899,"section_number":"58.1-627","catch_line":"Repealed","url":"\/58.1-627\/","token":"58.1\/I\/6\/58.1-627","metadata":false},{"id":75679,"structure_id":12899,"section_number":"58.1-628.1","catch_line":"Not effective","url":"\/58.1-628.1\/","token":"58.1\/I\/6\/58.1-628.1","metadata":false},{"id":86493,"structure_id":12899,"section_number":"58.1-628.2","catch_line":"Adjustment to the rate of tax imposed under this chapter","url":"\/58.1-628.2\/","token":"58.1\/I\/6\/58.1-628.2","metadata":false},{"id":78154,"structure_id":12899,"section_number":"58.1-629","catch_line":"Sale of business","url":"\/58.1-629\/","token":"58.1\/I\/6\/58.1-629","metadata":false},{"id":55126,"structure_id":12899,"section_number":"58.1-630","catch_line":"Bond","url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630","metadata":false},{"id":85024,"structure_id":12899,"section_number":"58.1-631","catch_line":"Jeopardy assessment","url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631","metadata":false},{"id":66937,"structure_id":12899,"section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632","metadata":false},{"id":55254,"structure_id":12899,"section_number":"58.1-633","catch_line":"Records","url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","metadata":false},{"id":77125,"structure_id":12899,"section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634","metadata":false},{"id":71272,"structure_id":12899,"section_number":"58.1-635","catch_line":"Failure to file return; fraudulent return; civil penalties","url":"\/58.1-635\/","token":"58.1\/I\/6\/58.1-635","metadata":false},{"id":86637,"structure_id":12899,"section_number":"58.1-636","catch_line":"Penalty for failure to file return or making false return","url":"\/58.1-636\/","token":"58.1\/I\/6\/58.1-636","metadata":false},{"id":66848,"structure_id":12899,"section_number":"58.1-637","catch_line":"Bad checks","url":"\/58.1-637\/","token":"58.1\/I\/6\/58.1-637","metadata":false},{"id":71974,"structure_id":12899,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","url":"\/58.1-638\/","token":"58.1\/I\/6\/58.1-638","metadata":false},{"id":82361,"structure_id":12899,"section_number":"58.1-638.1","catch_line":"Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established","url":"\/58.1-638.1\/","token":"58.1\/I\/6\/58.1-638.1","metadata":false},{"id":59396,"structure_id":12899,"section_number":"58.1-638.2","catch_line":"Repealed","url":"\/58.1-638.2\/","token":"58.1\/I\/6\/58.1-638.2","metadata":false},{"id":68271,"structure_id":12899,"section_number":"58.1-638.3","catch_line":"(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation","url":"\/58.1-638.3\/","token":"58.1\/I\/6\/58.1-638.3","metadata":false},{"id":65444,"structure_id":12899,"section_number":"58.1-639","catch_line":"Repealed","url":"\/58.1-639\/","token":"58.1\/I\/6\/58.1-639","metadata":false},{"id":59001,"structure_id":12899,"section_number":"58.1-639.1","catch_line":"(Effective until July 1, 2030) Annual retail sales and use tax holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":85728,"structure_id":12899,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","url":"\/58.1-603.1\/","token":"58.1\/I\/6\/58.1-603.1","metadata":false},"next_section":{"id":56214,"structure_id":12899,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","url":"\/58.1-604\/","token":"58.1\/I\/6\/58.1-604","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-603.2\/","history_text":"

This law was first created in 2018. The record of its establishment is cataloged in chapter 850<\/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. It has been modified 2 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 2019, chapters 549<\/a> and 550<\/a>; in 2022, chapter 652<\/a>.<\/p>","references":[{"id":84100,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","order_by":null,"url":"\/58.1-2402\/"},{"id":75608,"section_number":"58.1-3823","catch_line":"Additional transient occupancy tax for certain counties","order_by":null,"url":"\/58.1-3823\/"},{"id":71974,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","order_by":null,"url":"\/58.1-638\/"}],"refers_to":[{"id":81537,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","order_by":null,"url":"\/58.1-603\/"},{"id":85728,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","order_by":null,"url":"\/58.1-603.1\/"},{"id":56214,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","order_by":null,"url":"\/58.1-604\/"},{"id":61039,"section_number":"58.1-604.01","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","order_by":null,"url":"\/58.1-604.01\/"},{"id":81891,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","order_by":null,"url":"\/58.1-611.1\/"},{"id":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":254569,"object_type":"law","relational_id":67208,"identifier":"58.1-603.2","token":"58.1\/I\/6\/58.1-603.2","url":"\/58.1-603.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-603.2\/","token":"58.1\/I\/6\/58.1-603.2","dublin_core":{"Title":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-603.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For purposes of this section:\n\t\t\t“Historic Triangle” means all of the City of Williamsburg and the Counties of James City and York.\n\t\t\t“Historic Triangle Recreational Facilities Authority<\/span>” means a regional government entity created by the City of Williamsburg and the Counties of James City and York for the purpose of developing and managing recreational facilities for the benefit of such localities’ residents<\/span> and visitors. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to the sales tax imposed pursuant to §§ 58.1-603<\/a> and 58.1-603.1<\/a>, there is hereby levied and imposed in the Historic Triangle a retail sales<\/span> tax at the rate of one percent. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1<\/a>. Such tax shall be added to the rate of the state sales tax imposed pursuant to §§ 58.1-603<\/a> and 58.1-603.1<\/a> in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under § 58.1-622<\/a> shall be allowed for the tax imposed under this section. Such tax shall be administered and collected by the Tax Commissioner<\/span> in the same manner and subject to the same penalties as provided for the state sales tax under § 58.1-603<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In addition to the use<\/span> tax imposed pursuant to §§ 58.1-604<\/a> and 58.1-604.01<\/a>, there is hereby levied and imposed in the Historic Triangle a retail use<\/span> tax at the rate of one percent. Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1<\/a>. Such tax shall be added to the rate of the state use<\/span> tax imposed pursuant to §§ 58.1-604<\/a> and 58.1-604.01<\/a> in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under § 58.1-622<\/a> shall be allowed for the tax imposed under this section. Such tax shall be administered and collected by the Tax Commissioner<\/span> in the same manner and subject to the same penalties as provided for the state use<\/span> tax under § 58.1-604<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to taxpayers<\/span>, shall be deposited by the Comptroller as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Fifty percent of the revenues shall be deposited into the Historic Triangle Marketing Fund created pursuant to subsection F and used for the purposes set forth therein; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Fifty percent of the revenues shall be deposited into a special fund hereby created on the books of the Comptroller under the name “Collections of Historic Triangle Sales Tax” and distributed to the locality in which the sales or use<\/span> tax was collected. The revenues received by a locality pursuant to this subsection shall not be used to reduce the funding dedicated by the recipient localities to regional tourism promotion and product development. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> 1. The revenues received by a locality pursuant to subsection D shall not be used to reduce such locality’s funding dedicated to regional tourism promotion and product development. In meeting the requirements of this subsection, each locality shall annually allocate the following minimum amounts, to be distributed as provided in subdivision 2:\n\t\t\ta. The City of Williamsburg shall allocate at least $800,000;\n\t\t\tb. James City County shall allocate at least $740,000; and\n\t\t\tc. York County shall allocate at least $438,600. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> As determined by agreement among the City of Williamsburg and the Counties of James City and York, the amounts allocated under subdivision 1 shall be appropriated so that each of the recipients identified in this subdivision receive the following minimum amounts:\n\t\t\t\ta. The Williamsburg Tourism Council shall receive at least $126,600;\n\t\t\t\tb. The Greater Williamsburg Chamber of Commerce shall receive at least $402,000; and\n\t\t\t\tc. The Historic Triangle Recreational Facilities Authority<\/span> shall receive at least $1,450,000. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 1. There is hereby created in the state treasury a special nonreverting fund to be known as the Historic Triangle Marketing Fund, referred to in this section as “the Fund,” to be managed and administered by the Williamsburg Tourism Council. The Fund shall be established on the books of the Comptroller. All revenues generated pursuant to this section shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of marketing, advertising<\/span>, and promoting the Historic Triangle area as an overnight tourism destination, with the intent<\/span> to attract visitors from a sufficient distance so as to require an overnight stay<\/span> of at least one night, as set forth in this subsection. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Secretary of Finance. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Williamsburg Tourism Council (the Council) is established as an advisory board in the legislative branch of state government. The Council shall consist of members as follows: one member of the James City County Board of Supervisors, one member of the York County Board of Supervisors; one member of the Williamsburg City Council, one representative of the Colonial Williamsburg Foundation, one representative of the Jamestown-Yorktown Foundation, one representative of Busch Gardens Williamsburg, one representative of the Jamestown Rediscovery Foundation, one representative of the Williamsburg Hotel and Motel Association, and one representative of the Williamsburg Area Restaurant Association. The Chair of the Greater Williamsburg Chamber of Commerce and the Chief Executive Officer of the Virginia Tourism Corporation shall serve as ex officio, nonvoting members of the Council. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The Council shall establish the Historic Triangle Office of Marketing and Promotion (the Office) to administer a program of marketing, advertising<\/span>, and promotion to attract visitors to the Historic Triangle area, as required by this subsection. The Council shall use<\/span> moneys in the Fund to fund the pay for necessary expenses of the Office and to fund the activities of the Office. The Office shall be overseen by a professional with extensive experience in marketing or advertising<\/span> and in the tourism industry. The Office shall be responsible for (i) developing and implementing, in consultation with the Council, long-term and short-term strategic plans for advertising<\/span> and promoting the numerous facilities, venues<\/span>, and attractions devoted to education, historic preservation, amusement, entertainment, and dining in the Historic Triangle as a cohesive and unified travel destination for local, national, and international travelers; (ii) assisting, upon request, with the coordination of cross-advertising<\/span> and cross-marketing efforts between various tourism venues<\/span> and destinations in the Historic Triangle region; (iii) identifying strategies for both increasing the number of overnight visitors to the region and increasing the average length of stay<\/span> of tourists in the region; and (iv) performing any other function related to the promotion of the Historic Triangle region as may be identified by the Council. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The Council shall report annually on its long-term and short-term strategic plans and the implementation of such plans; marketing efforts; metrics regarding tourism in the Historic Triangle region; use<\/span> of the funds in the Fund; and any other details relevant to the work of the Council and the Office. Such report shall be delivered no later than December 1 of each year to the managers or chief executive officers of the City of Williamsburg and the Counties of James City and York, and to the Chairmen of the House Committees on Finance and Appropriations and the Senate Committee on Finance and Appropriations. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(FOR CONTINGENT EXPIRATION DATE, SEE ACTS 2018, C. 850) ADDITIONAL STATE SALES\nAND USE TAX IN CERTAIN COUNTIES AND CITIES OF HISTORIC SIGNIFICANCE; HISTORIC\nTRIANGLE MARKETING FUND (\u00a7 58.1-603.2)\n\nA. For purposes of this section:\n\t\t\t“Historic Triangle” means all of the City of Williamsburg and the\nCounties of James City and York.\n\t\t\t“Historic Triangle Recreational Facilities Authority” means a\nregional government entity created by the City of Williamsburg and the Counties\nof James City and York for the purpose of developing and managing recreational\nfacilities for the benefit of such localities’ residents and visitors.\n\nB. In addition to the sales tax imposed pursuant to §§ 58.1-603 and\n58.1-603.1, there is hereby levied and imposed in the Historic Triangle a retail\nsales tax at the rate of one percent. Such tax shall not be levied upon food\npurchased for human consumption and essential personal hygiene products, as such\nterms are defined in § 58.1-611.1. Such tax shall be added to the rate of\nthe state sales tax imposed pursuant to §§ 58.1-603 and 58.1-603.1 in\neach such county and city and shall be subject to all the provisions of this\nchapter and the rules and regulations published with respect thereto. No\ndiscount under § 58.1-622 shall be allowed for the tax imposed under this\nsection. Such tax shall be administered and collected by the Tax Commissioner in\nthe same manner and subject to the same penalties as provided for the state\nsales tax under § 58.1-603.\n\nC. In addition to the use tax imposed pursuant to §§ 58.1-604 and\n58.1-604.01, there is hereby levied and imposed in the Historic Triangle a\nretail use tax at the rate of one percent. Such tax shall not be levied upon\nfood purchased for human consumption and essential personal hygiene products, as\nsuch terms are defined in § 58.1-611.1. Such tax shall be added to the rate\nof the state use tax imposed pursuant to §§ 58.1-604 and 58.1-604.01\nin each such county and city and shall be subject to all the provisions of this\nchapter and the rules and regulations published with respect thereto. No\ndiscount under § 58.1-622 shall be allowed for the tax imposed under this\nsection. Such tax shall be administered and collected by the Tax Commissioner in\nthe same manner and subject to the same penalties as provided for the state use\ntax under § 58.1-604.\n\nD. The revenue generated and collected pursuant to the tax authorized under this\nsection, less the applicable portion of any refunds to taxpayers, shall be\ndeposited by the Comptroller as follows:\n\n 1. Fifty percent of the revenues shall be deposited into the Historic Triangle\n Marketing Fund created pursuant to subsection F and used for the purposes set\n forth therein; and\n\n 2. Fifty percent of the revenues shall be deposited into a special fund hereby\n created on the books of the Comptroller under the name “Collections of\n Historic Triangle Sales Tax” and distributed to the locality in which\n the sales or use tax was collected. The revenues received by a locality\n pursuant to this subsection shall not be used to reduce the funding dedicated\n by the recipient localities to regional tourism promotion and product\n development.\n\nE. 1. The revenues received by a locality pursuant to subsection D shall not be\nused to reduce such locality’s funding dedicated to regional tourism\npromotion and product development. In meeting the requirements of this\nsubsection, each locality shall annually allocate the following minimum amounts,\nto be distributed as provided in subdivision 2:\n\t\t\ta. The City of Williamsburg shall allocate at least $800,000;\n\t\t\tb. James City County shall allocate at least $740,000; and\n\t\t\tc. York County shall allocate at least $438,600.\n\n 2. As determined by agreement among the City of Williamsburg and the Counties\n of James City and York, the amounts allocated under subdivision 1 shall be\n appropriated so that each of the recipients identified in this subdivision\n receive the following minimum amounts:\n \t\t\t\ta. The Williamsburg Tourism Council shall receive at least $126,600;\n \t\t\t\tb. The Greater Williamsburg Chamber of Commerce shall receive at least\n $402,000; and\n \t\t\t\tc. The Historic Triangle Recreational Facilities Authority shall receive\n at least $1,450,000.\n\nF. 1. There is hereby created in the state treasury a special nonreverting fund\nto be known as the Historic Triangle Marketing Fund, referred to in this section\nas “the Fund,” to be managed and administered by the Williamsburg\nTourism Council. The Fund shall be established on the books of the Comptroller.\nAll revenues generated pursuant to this section shall be paid into the state\ntreasury and credited to the Fund. Interest earned on moneys in the Fund shall\nremain in the Fund and be credited to it. Any moneys remaining in the Fund,\nincluding interest thereon, at the end of each fiscal year shall not revert to\nthe general fund but shall remain in the Fund. Moneys in the Fund shall be used\nsolely for the purposes of marketing, advertising, and promoting the Historic\nTriangle area as an overnight tourism destination, with the intent to attract\nvisitors from a sufficient distance so as to require an overnight stay of at\nleast one night, as set forth in this subsection. Expenditures and disbursements\nfrom the Fund shall be made by the State Treasurer on warrants issued by the\nComptroller upon written request signed by the Secretary of Finance.\n\n 2. The Williamsburg Tourism Council (the Council) is established as an\n advisory board in the legislative branch of state government. The Council\n shall consist of members as follows: one member of the James City County Board\n of Supervisors, one member of the York County Board of Supervisors; one member\n of the Williamsburg City Council, one representative of the Colonial\n Williamsburg Foundation, one representative of the Jamestown-Yorktown\n Foundation, one representative of Busch Gardens Williamsburg, one\n representative of the Jamestown Rediscovery Foundation, one representative of\n the Williamsburg Hotel and Motel Association, and one representative of the\n Williamsburg Area Restaurant Association. The Chair of the Greater\n Williamsburg Chamber of Commerce and the Chief Executive Officer of the\n Virginia Tourism Corporation shall serve as ex officio, nonvoting members of\n the Council.\n\n 3. The Council shall establish the Historic Triangle Office of Marketing and\n Promotion (the Office) to administer a program of marketing, advertising, and\n promotion to attract visitors to the Historic Triangle area, as required by\n this subsection. The Council shall use moneys in the Fund to fund the pay for\n necessary expenses of the Office and to fund the activities of the Office. The\n Office shall be overseen by a professional with extensive experience in\n marketing or advertising and in the tourism industry. The Office shall be\n responsible for (i) developing and implementing, in consultation with the\n Council, long-term and short-term strategic plans for advertising and\n promoting the numerous facilities, venues, and attractions devoted to\n education, historic preservation, amusement, entertainment, and dining in the\n Historic Triangle as a cohesive and unified travel destination for local,\n national, and international travelers; (ii) assisting, upon request, with the\n coordination of cross-advertising and cross-marketing efforts between various\n tourism venues and destinations in the Historic Triangle region; (iii)\n identifying strategies for both increasing the number of overnight visitors to\n the region and increasing the average length of stay of tourists in the\n region; and (iv) performing any other function related to the promotion of the\n Historic Triangle region as may be identified by the Council.\n\n 4. The Council shall report annually on its long-term and short-term strategic\n plans and the implementation of such plans; marketing efforts; metrics\n regarding tourism in the Historic Triangle region; use of the funds in the\n Fund; and any other details relevant to the work of the Council and the\n Office. Such report shall be delivered no later than December 1 of each year\n to the managers or chief executive officers of the City of Williamsburg and\n the Counties of James City and York, and to the Chairmen of the House\n Committees on Finance and Appropriations and the Senate Committee on Finance\n and Appropriations.\n\nHISTORY: 2018, c. 850; 2019, cc. 549, 550; 2022, c. 652.","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}}