Bill Text: VA HB1157 | 2012 | Regular Session | Introduced
Bill Title: Local governments; equalizes city and county taxing authority.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2012-02-06 - House: Stricken from docket by Finance by voice vote [HB1157 Detail]
Download: Virginia-2012-HB1157-Introduced.html
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12103100D Be it enacted by the General Assembly of Virginia: 1. That §§4.1-128, 15.2-1200, 15.2-5517, 15.2-5814, 55-248.5, 58.1-3823, 58.1-3825, 58.1-3834, 58.1-3840, and 58.1-3842 of the Code of Virginia are amended and reenacted as follows: §4.1-128. Local ordinances or resolutions regulating or taxing alcoholic beverages. A. No county, city, or town shall, except as provided in § 4.1-205 or §4.1-129, adopt any ordinance or resolution which regulates or prohibits the manufacture, bottling, possession, sale, wholesale distribution, handling, transportation, drinking, use, advertising or dispensing of alcoholic beverages in the Commonwealth. Nor shall any county, city, or town adopt an ordinance or resolution that prohibits or regulates the storage, warehousing, and wholesaling of wine in accordance with Title 4.1, regulations of the Alcoholic Beverage Control Board, and federal law at a licensed farm winery. No provision of law, general or special, shall be construed to
authorize any county, city or town to adopt any ordinance or resolution that
imposes a sales or excise tax on alcoholic beverages, other than the taxes
authorized by § B. However, the governing body of any county, city, or town may adopt an ordinance which (i) prohibits the acts described in subsection A of §4.1-308 subject to the provisions of subsection B of §4.1-308, or the acts described in §4.1-309 and may provide a penalty for violation thereof and (ii) subject to subsection C of §4.1-308, regulates or prohibits the possession of opened alcoholic beverage containers in its local public parks, playgrounds, public streets, and any sidewalk adjoining any public street. C. Except as provided in this section, all local acts, including charter provisions and ordinances of cities and towns, inconsistent with any of the provisions of this title, are repealed to the extent of such inconsistency. §15.2-1200. General powers of counties. A. Any county may adopt such measures as it deems expedient to secure and promote the health, safety and general welfare of its inhabitants which are not inconsistent with the general laws of the Commonwealth. Such power shall include, but shall not be limited to, the adoption of quarantine regulations affecting both persons and animals, the adoption of necessary regulations to prevent the spread of contagious diseases among persons or animals and the adoption of regulations for the prevention of the pollution of water which is dangerous to the health or lives of persons residing in the county. B. Notwithstanding any contrary provision of law, counties shall have the all the powers of taxation granted to municipalities in §15.2-1104, regardless of whether such powers are established by county charter. §15.2-5517. One or more localities may create authority. The governing body of a locality may by ordinance or
resolution, or the governing bodies of two or more localities may by concurrent
ordinances or resolutions or by agreement, create a tourism financing
development authority for the purpose of supporting tourism infrastructure in
localities. The name of the authority shall contain the word
"authority." The authority shall be a public body politic and
corporate. Any such locality that levies a transient occupancy tax pursuant to
§ §15.2-5814. Entitlement to sales tax revenues derived from a major league baseball stadium. A. In connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the Authority shall be entitled to all sales tax revenues that are generated by transactions taking place upon the premises of the major league baseball stadium. Such entitlement shall continue for the lifetime of such bonds, but that entitlement shall not exceed thirty years. Sales tax revenues may be applied to repayment of the bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. The State Comptroller shall remit such sales tax revenues to the Authority on a quarterly basis, subject to such reasonable processing delays as may be required by the Department of Taxation to calculate the actual net sales tax revenues generated by transactions taking place upon the premises of the major league baseball stadium. The State Comptroller shall make such remittances to the Authority, as provided herein, notwithstanding any provisions to the contrary in the Virginia Retail Sales and Use Tax Act (§58.1-600 et seq.). B. In connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the local governing body of the locality in which the stadium is located may direct, by ordinance or resolution, that all local sales and use tax revenues generated by transactions taking place upon the premises of the major league stadium from taxes levied pursuant to §§58.1-605 and 58.1-606 shall be remitted by the State Comptroller to the Authority for the repayment of bonds, stadium operating expenses, master lease rental payments by the Commonwealth, capital expenditures and other purposes of the Authority. Such remittances shall be for the same period and under the same conditions as remittances to the Authority paid in accordance with subsection A, mutatis mutandis. C. In connection with the issuance of bonds by the Authority
to finance or refinance a major league baseball stadium, the local governing
body of the locality in which the stadium is located may direct, by ordinance
or resolution, that all admissions tax revenues of such locality generated by
admissions to the major league stadium from taxes levied pursuant to § §55-248.5. Exemptions; exception to exemption. A. Except as specifically made applicable by §55-248.21:1, the following conditions are not governed by this chapter: 1. Residence at a public or private institution, if incidental to detention or the provision of medical, geriatric, educational, counseling, religious or similar services; 2. Occupancy under a contract of sale of a dwelling unit or the property of which it is a part, if the occupant is the purchaser or a person who succeeds to his interest; 3. Occupancy by a member of a fraternal or social organization in the portion of a structure operated for the benefit of the organization; 4. Occupancy in a hotel, motel, vacation cottage, boardinghouse
or similar lodging held out for transients, unless let continuously to one
occupant for more than 5. Occupancy by an employee of a landlord whose right to occupancy is conditioned upon employment in and about the premises or an ex-employee whose occupancy continues less than sixty days; 6. Occupancy by an owner of a condominium unit or a holder of a proprietary lease in a cooperative; 7. Occupancy under a rental agreement covering premises used by the occupant primarily in connection with business, commercial or agricultural purposes; 8. Occupancy in a public housing unit or other housing unit subject to regulation by the Department of Housing and Urban Development where such regulation is inconsistent with this chapter; 9. Occupancy by a tenant who pays no rent; and 10. Occupancy in single-family residences where the owner(s) are natural persons or their estates who own in their own name no more than ten single-family residences subject to a rental agreement; or in the case of condominium units or single-family residences located in any city or in any county having either the urban county executive form or county manager plan of government, no more than four. B. Notwithstanding the provisions of subsection A, the landlord may specifically provide for the applicability of the provisions of this chapter in the rental agreement. §58.1-3823. Transient occupancy tax for certain counties.
2. The Williamsburg Area Destination Marketing Committee shall consist of the members as provided herein. The governing bodies of the City of Williamsburg, the County of James City, and the County of York shall each designate one of their members to serve as members of the Williamsburg Area Destination Marketing Committee. These three members of the Committee shall have two votes apiece. In no case shall a person who is a member of the Committee by virtue of the designation of a local governing body be eligible to be selected a member of the Committee pursuant to subdivision a. a. Further, one member of the Committee shall be selected by the Board of Directors of the Williamsburg Hotel and Motel Association; one member of the Committee shall be from The Colonial Williamsburg Foundation and shall be selected by the Foundation; one member of the Committee shall be an employee of Busch Gardens Europe/Water Country USA and shall be selected by Busch Gardens Europe/Water Country USA; one member of the Committee shall be from the Jamestown-Yorktown Foundation and shall be selected by the Foundation; one member of the Committee shall be selected by the Executive Committee of the Greater Williamsburg Chamber and Tourism Alliance; and one member of the Committee shall be the President and Chief Executive Officer of the Virginia Tourism Authority who shall serve ex officio. Each of these six members of the Committee shall have one vote apiece. The President of the Greater Williamsburg Chamber and Tourism Alliance shall serve ex officio with nonvoting privileges unless chosen by the Executive Committee of the Greater Williamsburg Chamber and Tourism Alliance to serve as its voting representative. The Executive Director of the Williamsburg Hotel and Motel Association shall serve ex officio with nonvoting privileges unless chosen by the Board of Directors of the Williamsburg Hotel and Motel Association to serve as its voting representative. In no case shall more than one person of the same local government, including the governing body of the locality, serve as a member of the Committee at the same time. If at any time a person who has been selected to the Committee by other than a local governing body becomes or is (a) a member of the local governing body of the City of Williamsburg, the County of James City, or the County of York, or (b) an employee of one of such local governments, the person shall be ineligible to serve as a member of the Committee while a member of the local governing body or an employee of one of such local governments. In such case, the body that selected the person to serve as a member of the Commission shall promptly select another person to serve as a member of the Committee. 3. The Williamsburg Area Destination Marketing Committee shall maintain all authorities granted by this section. The Greater Williamsburg Chamber and Tourism Alliance shall serve as the fiscal agent for the Williamsburg Area Destination Marketing Committee with specific responsibilities to be defined in a contract between such two entities. The contract shall include provisions to reimburse the Greater Williamsburg Chamber and Tourism Alliance for annual audits and any other agreed-upon expenditures. The Williamsburg Area Destination Marketing Committee shall also contract with the Greater Williamsburg Chamber and Tourism Alliance to provide administrative support services as the entities shall mutually agree. 4. The provisions in subdivision 2 relating to the composition and voting powers of the Williamsburg Area Destination Marketing Committee shall be a condition of the authority to impose the tax provided herein. For purposes of this subsection, "advertising the Historic Triangle area" as an overnight tourism destination means advertising that is intended to attract visitors from a sufficient distance so as to require an overnight stay of at least one night.
§58.1-3825. Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista. In addition to For purposes of this section, such note or notes signed or executed prior to January 1, 2004, shall include any notes or other indebtedness incurred to refinance such note or notes, regardless of the date of refinancing, provided that such refinancing shall not include any debt or the payment of any debt for any activity relating to the Virginia Horse Center Foundation, Virginia Equine Center Foundation, or Virginia Equine Center that occurs on or after January 1, 2004. The tax imposed hereunder shall not apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days. Such tax may no longer be imposed in such county or such cities after final payment of the note or notes described herein. §58.1-3834. Apportionment of food and beverage or meals tax. In any case where a business is located partially within two
or more local jurisdictions by reason of the boundary line between the local
jurisdictions passing through such place of business, and one or more of the
local jurisdictions imposes the food and beverage or meals tax, the tax rate
shall be computed by applying the apportionment formula in §58.1-3709 to the
food and beverage or meals tax rate of each applicable local jurisdiction. Such
apportioned rate shall be rounded to the nearest one-half percent §58.1-3840. Certain excise taxes permitted. A. The provisions of Chapter 6 (§58.1-600 et seq.) B. Meals tax. - 1. No
such taxes on meals may be imposed on (i) that portion of the amount paid by
the purchaser as a discretionary gratuity in addition to the sales price of the
meal; (ii) that portion of the amount paid by the purchaser as a mandatory gratuity
or service charge added by the restaurant in addition to the sales price of the
meal, but only to the extent that such mandatory gratuity or service charge
does not exceed 20
5. In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions passing through the place of business, and one or more of the local jurisdictions imposes the meals tax, the tax rate shall be computed by applying the apportionment formula in §58.1-3709 to the meals tax rate of each applicable local jurisdiction. The apportioned rate shall be rounded to the nearest one-half percent. 6. All meals tax collections shall be deemed to be held in trust for the county, city, or town imposing the respective meals tax. C. Admissions tax. - 1. In accordance with the provisions of Article X, Section 1 of the Constitution of Virginia, events to which admission is charged shall be divided into the following classes for the purposes of taxation: a. Admissions charged for attendance at any event, the gross receipts of which go wholly to a charitable purpose or purposes. b. Admissions charged for attendance at public and private elementary, secondary, and college school-sponsored events, including events sponsored by school-recognized student organizations. c. Admissions charged for entry into museums, botanical or similar gardens, and zoos. d. Admissions charged to participants in order to participate in sporting events. e. Admissions charged for entry into major league baseball games and events at any major league baseball stadium that has seating for at least 40,000 persons, and any other spectator event. f. Admissions charged to any off-track horse race wagering facility. g. All other admissions. Any county, city, or town may elect to impose an admissions tax on one or more, all, or none of the classes of admissions set forth in this subsection. Any county, city, or town may, by ordinance, elect not to levy an admissions tax on admission to an event, provided that the purpose of the event is solely to raise money for charitable purposes and that the net proceeds derived from the event will be transferred to an entity or entities that are exempt from sales and use tax pursuant to §58.1-609.11. 2. Any county, city, or town that is authorized to levy a tax on admissions may levy the tax on admissions paid for any event held at facilities that are not owned by the county, city, or town at a lower rate than the rate levied on admissions paid for any event held at its county-, city-, or town-owned civic centers, stadiums and amphitheatres. 3. All admissions tax collections shall be deemed to be held in trust for the county, city, or town imposing the respective admissions tax.
D. Transient occupancy tax. - 1. No tax imposed on transient room rentals shall apply to rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in hotels; motels; boarding houses; condominiums, apartments, townhouses, or like buildings; travel campgrounds; or other facilities offering guest rooms. 2. Any county, city, or town that requires local hotel and motel businesses, or any class thereof, to collect, account for, and remit to that locality a local tax imposed on the consumer may allow the businesses a commission for such service in the form of a deduction from the tax remitted. The commission shall be provided for by ordinance, which shall set the rate at no less than three percent and not to exceed five percent of the amount of tax due and accounted for. No commission shall be allowed if the amount due was delinquent. 3. All transient occupancy tax collections shall be deemed to be held in trust for the county, city, or town imposing the respective transient occupancy tax. E. Cigarette tax. - All cigarette tax collections shall be deemed to be held in trust for the county, city, or town imposing the respective cigarette tax. Any county, city, or town having a tax upon the sale or use of cigarettes may by ordinance provide for the administration and enforcement of any such cigarette tax. The local ordinance may: 1. Provide for the registration of any distributor, wholesaler, vendor, retailer or other person selling, storing, or possessing cigarettes within or transporting cigarettes within or into such taxing jurisdiction for sale or use. Such registration may be conditioned upon the filing of a bond with a surety company authorized to do business in Virginia as surety, which bond shall not exceed one and one-half times the average monthly liability of such taxpayer. The county, city, or town may revoke registration if the required bond is impaired, but for no other reason. Any distributor, wholesaler, retailer, or other person whose business and residence is outside the taxing jurisdiction, who shall sell, store, or possess in the taxing jurisdiction therein any cigarettes shall by virtue of such sale, storage, or possession submit himself to its legal jurisdiction and appoint as his attorney for any service of lawful process the officer or person as may be designated in the local ordinance for that purpose. A copy of any process served on the designated officer or person shall be sent forthwith by registered mail to the distributor, wholesaler, or retailer. 2. Provide for the use of a tax stamp or meter impression as evidence of payment of the tax or other method or system of reporting payment and collection of such tax. 3. Provide that tobacco products found in quantities of more than six cartons within the taxing jurisdiction shall be conclusively presumed for sale or use within the jurisdiction and the tobacco products may be seized and confiscated if: a. They are in transit and are not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and of the consignee or purchaser and the brands and quantity of cigarettes so transported, or they are in transit and accompanied by a bill of lading or other document that is false or fraudulent, in whole or in part; or b. They are in transit and are accompanied by a bill of lading or other document indicating: (1) A consignee or purchaser in another state or the District of Columbia who is not authorized by the law of the other jurisdiction to receive or possess the tobacco products on which the taxes imposed by the other jurisdiction have not been paid, unless the tax of the state or District of destination has been paid and the tobacco products bear the tax stamps of that state or District; or (2) A consignee or purchaser in the Commonwealth but outside the taxing jurisdiction who does not possess a Virginia sales and use tax certificate or a Virginia retail cigarette license and, where applicable, both a business license and retail cigarette license issued by the local jurisdiction of destination; or c. They are not in transit and the tax has not been paid, nor have approved arrangements for payment been made, provided that this subdivision shall not apply to cigarettes in the possession of distributors or public warehouses that have filed notice and appropriate proof with the taxing jurisdiction that those cigarettes are temporarily within the taxing jurisdiction and will be sent to consignees or purchasers outside the jurisdiction in the normal course of business. 4. Provide that cigarettes and other property, other than motor vehicles, used in the furtherance of any illegal evasion of the tax that are seized and confiscated may be disposed of by sale or other method deemed appropriate by the local taxing authority. No credit from any sale or other disposition shall be allowed toward any tax or penalties owed. 5. Provide that persons violating any provision thereof shall be deemed guilty of a Class 1 misdemeanor and require the payment of penalties for late payment not to exceed 10 percent per month, penalties for fraud or evasion of the tax not to exceed 50 percent, and interest not to exceed three quarters of one percent per month, upon any tax found to be overdue and unpaid. The mere possession of untaxed cigarettes in quantities of not more than six cartons shall not be a violation of any such ordinance. 6. Provide for the forfeiture and sale of any property seized, provided, however, that proper notice of the seizure shall be given to the known holders of property interests in such property and the notice shall include procedures for administrative appeal as well as affirmative defenses, which may be asserted by such holders which procedures must be set forth in reasonable detail. 7. Provide that any coin-operated vending machine in which any cigarettes are found, stored, or possessed and bearing a counterfeit or bogus cigarette tax stamp or impression, or any unstamped tobacco products, or any cigarettes upon which the tax has not been paid, may be declared contraband property and shall be subject to confiscation and sale as provided in subdivision 6. When any vending machine is found containing such cigarettes it shall be presumed that such cigarettes were intended for distribution, sale, or use therefrom. In lieu of immediate seizure and confiscation of any vending machines used in an illegal evasion of the tax, the vending machine may be sealed by appropriate enforcement authorities to prevent continued illegal sale or removal of any cigarettes, and the vending machine may be left unmoved until other civil and criminal penalties are imposed or waived. Notice requirements shall be the same as if the machine had been seized. A seal may be removed and the machine declared eligible for operation only by authorized enforcement authorities. Nothing in this subsection shall prevent seizure and confiscation of a vending machine at any time after it is sealed. 8. Provide that any counterfeit stamps or counterfeit impression devices may also be seized and confiscated. 9. Provide for the delegation of its administrative and enforcement authority under its cigarette tax ordinance to one agency or authority pursuant to the provisions of § 15.2-1300. The agency or authority may promulgate rules and regulations governing (i) the display of cigarette stamps in vending machines, (ii) tax liens against property of taxpayers hereunder, (iii) extending varying discount rates and establish different classes of taxpayers for those required to collect and remit the tax, (iv) requirements concerning keeping and production of records, (v) administrative and jeopardy assessment of tax where reasonably justified, (vi) required notice to authorities of sale of taxpayer's business, (vii) audit requirements and authority, (viii) criteria for authority of distributors and others to possess untaxed cigarettes, and (ix) any other provisions consistent with the powers granted by this section or necessarily implied therefrom. The ordinance may further provide that the agency or authority created may issue a common revenue stamp, employ legal counsel and bring appropriate court action in its own name where necessary to enforce payment of the cigarette taxes or penalties owed any member jurisdiction, and provide cigarette tax agents and the necessary enforcement supplies and equipment needed to effectively enforce the cigarette tax ordinance promulgated by each county, city, or town. Any cigarette tax agent shall meet the requirements of training or experience as may be promulgated from time to time by the enforcement authority. When performing their duties, cigarette tax agents shall be required to carry proper identification and may be armed for their own protection and for the enforcement of the ordinance. Any cigarette tax agent shall have the power of arrest upon reasonable and probable cause that a violation of any tobacco tax ordinance has been committed. 10. Authorize, if the county, city, or town imposing a cigarette tax permits the use of meter impressions or stamps to evidence its payment, an officer of the county, city, or town or joint enforcement authority to enter into an arrangement with the Department of Taxation under which a tobacco wholesaler who so desires may use a dual die or stamp to evidence the payment of both the county, city, or town tax, and the state tax. The Department is hereby authorized to enter into such an arrangement. The procedure under such an arrangement shall be such as may be agreed upon by and between the authorized county, city, town, or joint enforcement authority officer and the Department. §58.1-3842. Combined transient occupancy and food and beverage tax. A. Rappahannock County and Madison County, by duly adopted
ordinance, are hereby authorized to levy a tax on occupancy in a bed and
breakfast establishment B. If a bed and breakfast establishment separately states
charges for the occupancy of the room or space and for the sale of food and
beverages, a transient occupancy tax
2. That §§58.1-3817, 58.1-3818, 58.1-3818.01, 58.1-3819 through 58.1-3822, 58.1-3824, 58.1-3825.1, 58.1-3825.2, 58.1-3830, 58.1-3831, 58.1-3832, and 58.1-3833, of the Code of Virginia are repealed. 3. That the provisions of this act shall become effective on January 1, 2013. |
