§ 58.1-1720. Sales tax on fuel in certain transportation districts
A. There is hereby levied, in addition to all other taxes imposed on fuels subject to tax under Chapter 22 (§ 58.1-2200 et seq.) of this title, in every county or city which is a member of any transportation district in which a rapid heavy rail commuter mass transportation system operating on an exclusive right-of-way and a bus commuter mass transportation system are owned, operated or controlled, by an agency or a commission as defined in § 15.2-4502, or in any transportation district which is subject to § 15.2-4515 C and which is contiguous to the Northern Virginia Transportation District, a sales tax of two percent of the retail price of such fuels sold within such county or city. As used in this section "retail sale" means a sale to a consumer or to any person for any purpose other than resale.
B. The tax imposed under this section shall be subject to the provisions of the Virginia Retail Sales and Use Tax Act (§ 58.1-600 et seq.), except that the exemption provided for motor vehicle fuels under § 58.1-609.13, and the bracket system provided in such act, shall not be applicable.
C. The tax imposed under this section shall be effective on the first day of the first month that is at least 60 days after the certification by the Secretary of the Commonwealth required under §§ 15.2-4504 and 15.2-4529.
(Code 1950, § 58-730.5; 1980, c. 225; 1982, c. 358; 1984, c. 675; 1986, c. 435; 1993, c. 310; 2006, c. 354.)
Sections: Previous 58.1-1713 58.1-1714 58.1-1715 58.1-1716 58.1-1717 58.1-1718 58.1-1719 58.1-1720 58.1-1721 58.1-1722 58.1-1723 58.1-1724 58.1-1724.1 58.1-1724.2 58.1-1724.3 NextLast modified: April 16, 2009