                                 CODE OF VIRGINIA

(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 (§ 58.1-604.01)

In addition to the use tax imposed pursuant to § 58.1-604, there is hereby
levied and imposed in each county and city located in a Planning District
established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i)
as of January 1, 2013, has a population of 1.5 million or more, as shown by the
most recent United States Census, has not less than 1.2 million motor vehicles
registered therein, and has a total transit ridership of not less than 15
million riders per year across all transit systems within the Planning District
or (ii) as shown by the most recent United States Census meets the population
criteria set forth in clause (i) and also meets the vehicle registration and
ridership criteria set forth in clause (i), a retail use tax at the rate of 0.70
percent. In any case in which the tax is imposed pursuant to clause (ii) such
tax shall be effective beginning on the July 1 immediately following the
calendar year in which all of the criteria have been met. 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 in 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 described 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.
		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 into special funds established by law. In the case
of Planning District 8, the revenue generated and collected therein shall be
deposited into the fund established in § 33.2-2509. In the case of Planning
District 23, the revenue generated and collected therein shall be deposited into
the fund established in § 33.2-2600. For any additional Planning Districts that
may become subject to this section, funds shall be established by appropriate
legislation.

HISTORY: 2013, c. 766; 2016, c. 305; 2019, cc. 549, 550; 2020, c. 1235.