                                 CODE OF VIRGINIA

(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 (§ 58.1-603.2)

A. For purposes of this section:
			&#8220;Historic Triangle&#8221; means all of the City of Williamsburg and the
Counties of James City and York.
			&#8220;Historic Triangle Recreational Facilities Authority&#8221; 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&#8217; residents and visitors.

B. In addition to the sales tax imposed pursuant to &#xA7;&#xA7; 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 &#xA7; 58.1-611.1. Such tax shall be added to the rate of
the state sales tax imposed pursuant to &#xA7;&#xA7; 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 &#xA7; 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 &#xA7; 58.1-603.

C. In addition to the use tax imposed pursuant to &#xA7;&#xA7; 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 &#xA7; 58.1-611.1. Such tax shall be added to the rate
of the state use tax imposed pursuant to &#xA7;&#xA7; 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 &#xA7; 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 &#xA7; 58.1-604.

D. 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:

   1. 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

   2. Fifty percent of the revenues shall be deposited into a special fund hereby
   created on the books of the Comptroller under the name &#8220;Collections of
   Historic Triangle Sales Tax&#8221; 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. 1. The revenues received by a locality pursuant to subsection D shall not be
used to reduce such locality&#8217;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:
			a. The City of Williamsburg shall allocate at least $800,000;
			b. James City County shall allocate at least $740,000; and
			c. York County shall allocate at least $438,600.

   2. 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:
   				a. The Williamsburg Tourism Council shall receive at least $126,600;
   				b. The Greater Williamsburg Chamber of Commerce shall receive at least
   $402,000; and
   				c. The Historic Triangle Recreational Facilities Authority shall receive
   at least $1,450,000.

F. 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 &#8220;the Fund,&#8221; 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. 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.

   3. 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.

   4. 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.

HISTORY: 2018, c. 850; 2019, cc. 549, 550; 2022, c. 652.