                                 CODE OF VIRGINIA

REGIONAL TRANSPORTATION IMPROVEMENT FEE (§ 58.1-802.3)

In addition to any other tax or fee imposed under the provisions of this
chapter, a fee, delineated as the &#8220;regional WMATA capital fee,&#8221; is
hereby imposed on each deed, instrument, or writing by which lands, tenements,
or other realty located in any county or city that is a member of the Northern
Virginia Transportation Authority is sold and is granted, assigned, transferred,
or otherwise conveyed to or vested in the purchaser or any other person, by such
purchaser&#8217;s direction. The rate of the fee, when the consideration or
value of the interest, whichever is greater, equals or exceeds $100, shall be
$0.10 for each $100 or fraction thereof, exclusive of the value of any lien or
encumbrance remaining thereon at the time of the sale, whether such lien is
assumed or the realty is sold subject to such lien or encumbrance.
		The fee imposed by this section shall be paid by the grantor, or any person
who signs on behalf of the grantor, of any deed, instrument, or writing subject
to the fee imposed by this section; however, the grantor and grantee may arrange
for the grantee to pay all or a portion of the fee.
		No such deed, instrument, or other writing shall be admitted to record unless
certification of the clerk wherein first recorded has been affixed thereto that
the fee imposed pursuant to this section has been paid.
		Fees imposed by this section shall be collected by the clerk of the court. For
fees collected in a county or city located in a transportation district
established pursuant to Chapter 19 (§ 33.2-1900 et seq.) of Title 33.2 that as
of January 1, 2018, meets the criteria established in § 33.2-1936 shall be
transferred to the state treasury as soon as practicable and deposited into the
fund established in § 33.2-3401. The fees collected in any other county or city
in which the fee is imposed shall be retained by the county or city and shall be
used solely for transportation purposes.

HISTORY: 2018, cc. 854, 856; 2020, cc. 866, 1230, 1275.