{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-605.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-605.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-605.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-605.1.html"}],"law_id":77890,"edition_id":1,"section_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","history":"2019, c. 648; 2020, cc. 327, 427, 428, 705, 708, 865.","full_text":"A\n\n1. In addition to the sales tax authorized under \u00a7 58.1-605, a qualifying locality may levy a general retail sales tax at a rate not to exceed one percent as determined by its governing body to provide revenue solely for capital projects for the construction or renovation of schools in each such locality. Such tax shall be added to the rates of the state and local sales tax imposed by this chapter and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under \u00a7 58.1-622 shall be allowed on this local sales tax.2\n\nAny tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subdivision B 1. Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subdivision B 1.B\n\n1. This tax may be levied only if the tax is approved in a referendum within the qualifying locality held in accordance with \u00a7 24.2-684 and initiated by a resolution of the local governing body. Such resolution shall state (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, a specified date on which the sales tax shall expire.2\n\nThe clerk of the circuit court shall publish notice of the referendum in a newspaper of general circulation in the qualifying locality once a week for three consecutive weeks prior to the election. The question on the ballot for the referendum shall include language stating (i) that the revenues from the sales tax shall be used solely for capital projects for the construction or renovation of schools and (ii) the date on which the sales tax shall expire.C\n\nThe governing body of the qualifying locality, if it elects to impose a local sales tax under this section after approval at a referendum as provided in subsection B shall do so by the adoption of an ordinance stating its purpose and referring to this section and providing that such ordinance shall be effective on the first day of a month at least 120 days after its adoption. Such ordinance shall state the date on which the sales tax shall expire. A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.D\n\nAny local sales tax levied under this section shall be administered and collected by the Tax Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state sales tax; however, the local sales tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.E\n\nAll local sales tax moneys collected by the Tax Commissioner under this section shall be paid into the state treasury to the credit of a special fund that is hereby created on the Comptroller’s books for each qualifying locality under the name “Collections of Additional Local Sales Taxes in ____ (INSERT NAME OF THE QUALIFYING LOCALITY).” Each fund shall be administered as provided in § 58.1-605. A separate fund shall be created for each qualifying locality. Only local sales tax moneys collected in that qualifying locality shall be deposited in that locality’s fund.F\n\nAs soon as practicable after the local sales tax moneys have been paid into the state treasury in any month for the preceding month, the Comptroller shall draw his warrant on the State Treasurer in the proper amount in favor of each qualifying locality, and such payments shall be charged to the account of the qualifying locality under its special fund created by this section. If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next two months as follows: one-half of the total adjustment shall be included in the payment for each of the next two months. In addition, the payment shall include a refund of amounts erroneously not paid to each qualifying locality and not previously refunded during the three years preceding the discovery of the error. A correction and adjustment in payments described in this subsection due to the misallocation of funds by the dealer shall be made within three years of the date of the payment error.G\n\nThe revenues from this tax shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality, including bond and loan financing costs related to such construction or renovation.","order_by":null,"text":{"0":{"id":279310,"text":"1. In addition to the sales tax authorized under \u00a7 58.1-605, a qualifying locality may levy a general retail sales tax at a rate not to exceed one percent as determined by its governing body to provide revenue solely for capital projects for the construction or renovation of schools in each such locality. Such tax shall be added to the rates of the state and local sales tax imposed by this chapter and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under \u00a7 58.1-622 shall be allowed on this local sales tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":279311,"text":"Any tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subdivision B 1. Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subdivision B 1.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":279312,"text":"1. This tax may be levied only if the tax is approved in a referendum within the qualifying locality held in accordance with \u00a7 24.2-684 and initiated by a resolution of the local governing body. Such resolution shall state (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, a specified date on which the sales tax shall expire.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"B2"},"3":{"id":279313,"text":"The clerk of the circuit court shall publish notice of the referendum in a newspaper of general circulation in the qualifying locality once a week for three consecutive weeks prior to the election. The question on the ballot for the referendum shall include language stating (i) that the revenues from the sales tax shall be used solely for capital projects for the construction or renovation of schools and (ii) the date on which the sales tax shall expire.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B","next_prefix":"C"},"4":{"id":279314,"text":"The governing body of the qualifying locality, if it elects to impose a local sales tax under this section after approval at a referendum as provided in subsection B shall do so by the adoption of an ordinance stating its purpose and referring to this section and providing that such ordinance shall be effective on the first day of a month at least 120 days after its adoption. Such ordinance shall state the date on which the sales tax shall expire. A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":279315,"text":"Any local sales tax levied under this section shall be administered and collected by the Tax Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state sales tax; however, the local sales tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"6":{"id":279316,"text":"All local sales tax moneys collected by the Tax Commissioner under this section shall be paid into the state treasury to the credit of a special fund that is hereby created on the Comptroller’s books for each qualifying locality under the name “Collections of Additional Local Sales Taxes in ____ (INSERT NAME OF THE QUALIFYING LOCALITY).” Each fund shall be administered as provided in § 58.1-605. A separate fund shall be created for each qualifying locality. Only local sales tax moneys collected in that qualifying locality shall be deposited in that locality’s fund.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"7":{"id":279317,"text":"As soon as practicable after the local sales tax moneys have been paid into the state treasury in any month for the preceding month, the Comptroller shall draw his warrant on the State Treasurer in the proper amount in favor of each qualifying locality, and such payments shall be charged to the account of the qualifying locality under its special fund created by this section. If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next two months as follows: one-half of the total adjustment shall be included in the payment for each of the next two months. In addition, the payment shall include a refund of amounts erroneously not paid to each qualifying locality and not previously refunded during the three years preceding the discovery of the error. A correction and adjustment in payments described in this subsection due to the misallocation of funds by the dealer shall be made within three years of the date of the payment error.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"8":{"id":279318,"text":"The revenues from this tax shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality, including bond and loan financing costs related to such construction or renovation.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-605.1\/","history_text":"

This law was first created in 2019. The record of its establishment is cataloged in chapter 648<\/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 1 time. 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. That modification is as follows: in 2020, chapters 327<\/a>, 427<\/a>, 428<\/a>, 705<\/a>, 708<\/a>, and 865<\/a>.<\/p>","references":[{"id":71005,"section_number":"58.1-606.1","catch_line":"Additional local use tax in certain localities; use of revenues for construction or renovation of schools","order_by":null,"url":"\/58.1-606.1\/"}],"refers_to":[{"id":82479,"section_number":"24.2-684","catch_line":"How referendum elections called and held, and the results ascertained and certified","order_by":null,"url":"\/24.2-684\/"},{"id":64845,"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","order_by":null,"url":"\/58.1-605\/"},{"id":81287,"section_number":"58.1-622","catch_line":"Discount","order_by":null,"url":"\/58.1-622\/"}],"permalink":{"id":254605,"object_type":"law","relational_id":77890,"identifier":"58.1-605.1","token":"58.1\/I\/6\/58.1-605.1","url":"\/58.1-605.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-605.1\/","token":"58.1\/I\/6\/58.1-605.1","dublin_core":{"Title":"Additional local sales tax in certain localities; use of revenues for construction or renovation of schools","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-605.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. In addition to the sales tax authorized under \u00a7 58.1-605<\/a>, a qualifying locality<\/span> may levy<\/span> a general retail sales<\/span> tax at a rate not to exceed one percent as determined by its governing body to provide revenue solely for capital projects for the construction or renovation of schools in each such locality. Such tax shall be added to the rates of the state and local sales tax imposed by this chapter and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto. No discount under \u00a7 58.1-622<\/a> shall be allowed on this local sales tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds<\/span> or loans, on the date by which such bonds<\/span> or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds<\/span> or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subdivision B 1. Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subdivision B 1. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 1. This tax may be levied only if the tax is approved in a referendum<\/span> within the qualifying locality<\/span> held in accordance with \u00a7 24.2-684<\/a> and initiated by a resolution of the local governing body. Such resolution shall state (i) if the capital projects for the construction or renovation of schools are to be financed by bonds<\/span> or loans, the date by which such bonds<\/span> or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds<\/span> or loans, a specified date on which the sales tax shall expire. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The clerk of the circuit<\/span> court<\/span> shall publish notice of the referendum<\/span> in a newspaper of general circulation in the qualifying locality<\/span> once a week for three consecutive weeks prior to the election. The question on the ballot for the referendum<\/span> shall include language stating (i) that the revenues from the sales tax shall be used solely for capital projects for the construction or renovation of schools and (ii) the date on which the sales tax shall expire. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The governing body of the qualifying locality<\/span>, if it elects to impose a local sales tax under this section after approval at a referendum<\/span> as provided in subsection B shall do so by the adoption of an ordinance<\/span> stating its purpose and referring to this section and providing that such ordinance<\/span> shall be effective on the first day of a month at least 120 days after its adoption. Such ordinance<\/span> shall state the date on which the sales tax shall expire. A certified copy of such ordinance<\/span> shall be forwarded to the Tax Commissioner<\/span> so that it will be received within five days after its adoption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any local sales tax levied under this section shall be administered and collected by the Tax Commissioner<\/span> in the same manner and subject to the same exemptions and penalties as provided for the state sales tax; however, the local sales tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> All local sales tax moneys collected by the Tax Commissioner<\/span> under this section shall be paid into the state treasury to the credit of a special fund that is hereby created on the Comptroller’s books for each qualifying locality<\/span> under the name “Collections of Additional Local Sales Taxes in ____ (INSERT NAME OF THE QUALIFYING LOCALITY<\/span>).” Each fund shall be administered as provided in § 58.1-605<\/a>. A separate fund shall be created for each qualifying locality<\/span>. Only local sales tax moneys collected in that qualifying locality<\/span> shall be deposited in that locality’s fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> As soon as practicable after the local sales tax moneys have been paid into the state treasury in any month for the preceding month, the Comptroller shall draw his warrant on the State Treasurer in the proper amount in favor of each qualifying locality<\/span>, and such payments shall be charged to the account of the qualifying locality<\/span> under its special fund created by this section. If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers<\/span> or to some other fact<\/span>, the errors shall be corrected and adjustments made in the payments for the next two months as follows: one-half of the total adjustment shall be included in the payment for each of the next two months. In addition, the payment shall include a refund of amounts erroneously not paid to each qualifying locality<\/span> and not previously refunded during the three years preceding the discovery<\/span> of the error. A correction and adjustment in payments described in this subsection due to the misallocation of funds by the dealer shall be made within three years of the date of the payment error. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The revenues from this tax shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality<\/span>, including bond<\/span> and loan financing costs related to such construction or renovation. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADDITIONAL LOCAL SALES TAX IN CERTAIN LOCALITIES; USE OF REVENUES FOR\nCONSTRUCTION OR RENOVATION OF SCHOOLS (\u00a7 58.1-605.1)\n\nA. 1. In addition to the sales tax authorized under \u00a7 58.1-605, a qualifying\nlocality may levy a general retail sales tax at a rate not to exceed one percent\nas determined by its governing body to provide revenue solely for capital\nprojects for the construction or renovation of schools in each such locality.\nSuch tax shall be added to the rates of the state and local sales tax imposed by\nthis chapter and shall be subject to all the provisions of this chapter and the\nrules and regulations published with respect thereto. No discount under \u00a7\n58.1-622 shall be allowed on this local sales tax.\n\n 2. Any tax imposed pursuant to this section shall expire (i) if the capital\n projects for the construction or renovation of schools are to be financed by\n bonds or loans, on the date by which such bonds or loans shall be repaid or\n (ii) if the capital projects for the construction or renovation of schools are\n not to be financed by bonds or loans, on a date chosen by the governing body\n and specified in any resolution passed pursuant to the provisions of\n subdivision B 1. Such expiration date shall not be more than 20 years after\n the date of the resolution passed pursuant to the provisions of subdivision B\n 1.\n\nB. 1. This tax may be levied only if the tax is approved in a referendum within\nthe qualifying locality held in accordance with \u00a7 24.2-684 and initiated by a\nresolution of the local governing body. Such resolution shall state (i) if the\ncapital projects for the construction or renovation of schools are to be\nfinanced by bonds or loans, the date by which such bonds or loans shall be\nrepaid or (ii) if the capital projects for the construction or renovation of\nschools are not to be financed by bonds or loans, a specified date on which the\nsales tax shall expire.\n\n 2. The clerk of the circuit court shall publish notice of the referendum in a\n newspaper of general circulation in the qualifying locality once a week for\n three consecutive weeks prior to the election. The question on the ballot for\n the referendum shall include language stating (i) that the revenues from the\n sales tax shall be used solely for capital projects for the construction or\n renovation of schools and (ii) the date on which the sales tax shall expire.\n\nC. The governing body of the qualifying locality, if it elects to impose a local\nsales tax under this section after approval at a referendum as provided in\nsubsection B shall do so by the adoption of an ordinance stating its purpose and\nreferring to this section and providing that such ordinance shall be effective\non the first day of a month at least 120 days after its adoption. Such ordinance\nshall state the date on which the sales tax shall expire. A certified copy of\nsuch ordinance shall be forwarded to the Tax Commissioner so that it will be\nreceived within five days after its adoption.\n\nD. Any local sales tax levied under this section shall be administered and\ncollected by the Tax Commissioner in the same manner and subject to the same\nexemptions and penalties as provided for the state sales tax; however, the local\nsales tax levied under this section shall not be levied on food purchased for\nhuman consumption or essential personal hygiene products, as such terms are\ndefined in § 58.1-611.1.\n\nE. All local sales tax moneys collected by the Tax Commissioner under this\nsection shall be paid into the state treasury to the credit of a special fund\nthat is hereby created on the Comptroller’s books for each qualifying\nlocality under the name “Collections of Additional Local Sales Taxes in\n____ (INSERT NAME OF THE QUALIFYING LOCALITY).” Each fund shall be\nadministered as provided in § 58.1-605. A separate fund shall be created\nfor each qualifying locality. Only local sales tax moneys collected in that\nqualifying locality shall be deposited in that locality’s fund.\n\nF. As soon as practicable after the local sales tax moneys have been paid into\nthe state treasury in any month for the preceding month, the Comptroller shall\ndraw his warrant on the State Treasurer in the proper amount in favor of each\nqualifying locality, and such payments shall be charged to the account of the\nqualifying locality under its special fund created by this section. If errors\nare made in any such payment, or adjustments are otherwise necessary, whether\nattributable to refunds to taxpayers or to some other fact, the errors shall be\ncorrected and adjustments made in the payments for the next two months as\nfollows: one-half of the total adjustment shall be included in the payment for\neach of the next two months. In addition, the payment shall include a refund of\namounts erroneously not paid to each qualifying locality and not previously\nrefunded during the three years preceding the discovery of the error. A\ncorrection and adjustment in payments described in this subsection due to the\nmisallocation of funds by the dealer shall be made within three years of the\ndate of the payment error.\n\nG. The revenues from this tax shall be used solely for capital projects for new\nconstruction or major renovation of schools in the qualifying locality,\nincluding bond and loan financing costs related to such construction or\nrenovation.\n\nHISTORY: 2019, c. 648; 2020, cc. 327, 427, 428, 705, 708, 865.","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}}