| Bills |
Committee | Last action | Date |
| HB 1681 - Bloxom - Transient occupancy tax; state parks. |
(H) Committee on Finance
(S) Committee on Finance | (S) Left in Finance | 02/21/17 |
notes:
SUMMARY AS INTRODUCED:
Transient occupancy tax; state parks. Permits localities to impose transient occupancy taxes on transient room rentals and travel campgrounds in state parks.
Association Position: Watch |
| HB 1446 - Simon - Campaign finance; permitted use of excess funds. |
(H) Committee on Privileges and Elections | (H) Left in Privileges and Elections | 02/08/17 |
notes:
Summary as introduced:
Campaign finance; permitted use of excess funds. Provides that contributions received by a candidate or his campaign committee that are in excess of the amount necessary to defray his campaign expenditures may be disposed of only by transferring for use in a succeeding election, returning to a contributor, donating to a charitable organization, contributing to another candidate, political committee, or political party committee, or defraying ordinary, nonreimbursed expenses related to the elective office. The bill also prohibits the conversion of any contributed moneys, securities, or like intangible personal property to personal use. Under current law, the same provisions governing the use of excess contributed funds apply only in the context of filing a final campaign finance report.
Association Position: Watch
|
| HB 1733 - Anderson - Removal of public officers from office; recall elections for certain elected and appointed officers. |
(H) Committee on Privileges and Elections | (H) Left in Privileges and Elections | 02/08/17 |
notes:
SUMMARY AS INTRODUCED:
Removal of public officers from office; recall elections for certain elected and appointed officers. Provides a process by which elected officers and officers appointed to an elected office may be recalled and removed from office. The recall process is initiated by a petition signed by a number of registered voters residing within the jurisdiction of the officer equal to 20 percent of the total number of votes cast at the last election for the office the officer holds. The bill requires the timing and conduct of the recall election to comply with the provisions governing special elections. Any registered voter qualified to vote for the officer subject to the recall may vote in the recall election. If a majority of the votes are for removal of the officer, the officer is removed from office and the vacancy is filled in accordance with law. The bill retains the statutory reasons for removal. The bill retains the process for removal by the courts for officers appointed for a term certain.
Association Position: Watch |
| HB 2104 - Byron - Machinery and tools tax; valuation, appeal of certain local taxes. |
(H) Committee on Appropriations | (H) Left in Appropriations | 02/08/17 |
notes:
SUMMARY AS INTRODUCED:
Machinery and tools tax; valuation; appeal of certain local taxes. Permits the commissioner of the revenue to utilize any method that may reasonably be expected to determine actual fair market value of machinery and tools, in addition to specific methods required under current law. The bill also requires the commissioner of the revenue, upon request, to take into account the condition of the machinery and tools, all forms of depreciation, including obsolescence, and any other factor that is not adequately taken into account by the valuation method otherwise used. The bill requires the commissioner of the revenue to provide to taxpayers upon request a description of his valuation methods, any adjustments that have been made to reflect the taxpayer's appraisal or written concerns, and the factual and legal bases on which the commissioner relies for disagreeing with the taxpayer's qualified appraisal. The bill also gives the Tax Commissioner authority to issue advisory written opinions in specific cases to interpret the law related to valuations involving independent appraisals of manufacturers' machinery and tools that are presented by the taxpayer to the commissioner of the revenue. In appeals to the Tax Commissioner of the valuation of machinery and tools, the bill permits the taxpayer to value the property by allocating the total value of all machinery and tools at a facility among individual items of property according to the percentage of the original cost that each such item of property bears to the total original cost of all of the property. The bill also requires the Tax Commissioner to make certain determinations and findings related to the appeal.
Association Position: Oppose |
| HJ 577 - Cole - Constitutional amendment (first resolution); real property tax; assessed value. |
(H) Committee on Privileges and Elections | (H) Left in Privileges and Elections | 02/08/17 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (first resolution); real property tax; assessed value. Provides that the General Assembly may authorize any locality to reduce the assessed value of real property, until the property is sold or the owner dies, whose fair market value has increased significantly as a result of public improvements abutting the property.
Association Position: Watch |
| HJ 697 - Byron - Const. amend.(first resolution); real property tax; exemption surviving spouse of disabled veteran. |
(H) Committee on Privileges and Elections | (H) Left in Privileges and Elections | 02/08/17 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (first resolution); real property tax; exemption for surviving spouse of a disabled veteran. Provides that the real property tax exemption for the principal residence of the surviving spouse of a disabled military veteran applies without any restriction on the spouse's moving to a different principal place of residence.
Association Position: Watch
Same as HJ 562 |
| HJ 706 - Rush - Constitutional amendment (first resolution); tangible personal property tax; exemption. |
(H) Committee on Privileges and Elections | (H) Left in Privileges and Elections | 02/08/17 |
notes:
SUMMARY AS INTRODUCED:
Constitutional amendment (first resolution); tangible personal property tax; exemption. Provides that any locality may, by ordinance, exempt from taxation the first $5,000 of value of tangible personal property used in a business.
Association Position: Watch |
| HB 1669 - Morefield - Gas severance tax. |
(H) Committee on Finance | (H) Left in Finance | 02/07/17 |
notes:
SUMMARY AS INTRODUCED:
Gas severance tax. Extends the sunset date from January 1, 2018, to January 1, 2020, for the local gas severance tax that is dedicated to (i) the local Coal and Gas Road Improvement Fund, (ii) the Virginia Coalfield Economic Development Fund, and (iii) water, sewer, and natural gas systems and lines
Association Position: Watch |
| HB 1925 - Campbell - Local cigarette tax. |
(H) Committee on Finance | (H) Left in Finance | 02/07/17 |
notes:
SUMMARY AS INTRODUCED:
Local cigarette tax. Authorizes all counties to impose a cigarette tax. Under current law, only the Counties of Fairfax and Arlington are authorized to impose a cigarette tax.
Association Position: Watch |
| HB 2447 - Marshall, R.G. - Motor vehicles, local licensure; eliminates ability of a locality to assess local license fees. |
(H) Committee on Transportation | (H) Left in Transportation | 02/07/17 |
notes:
SUMMARY AS INTRODUCED:
Local licensure of motor vehicles. Eliminates the ability of a locality to assess local license fees for motor vehicles, trailers, and semitrailers. The bill has a delayed effective date of July 1, 2018.
Association Position: Oppose |
| HB 2475 - LaRock - Real property tax; payments in lieu of taxes for exempt organizations. |
(H) Committee on Finance | (H) Left in Finance | 02/07/17 |
notes:
SUMMARY AS INTRODUCED:
Real property tax; payments in lieu of taxes for exempt organizations. Permits localities to enter into mutually agreeable terms with entities that are exempt from real property tax, for the payment of service charges
Association Position: Watch |
| SB 1579 - Stanley - Short-term rental; affirms rights of localities to regulate rental of property. |
(S) Committee on Local Government | (S) Incorporated by Local Government (SB1578-Norment) (13-Y 0-N) | 02/02/17 |
notes:
SUMMARY AS INTRODUCED:
Short-term rental of property. Affirms the rights of localities to regulate the short-term rental of property, defined as the provision of space suitable for sleeping or lodging for fewer than 30 days. If a locality allows short-term rentals, the locality shall require that the person offering property for rental notify adjacent landowners in writing, obtain local permission to offer the property for rental, and carry a minimum of $500,000 of commercial premises liability insurance. If a locality prohibits short-term rentals, any person or entity, including an online hosting platform, that advertises the availability of a short-term rental in the locality shall be subject to a $10,000 fine per violation.
Association Position: Watch |
| SB 1526 - Obenshain - Income-producing realty; income data. |
(S) Committee on Finance | (S) Passed by indefinitely in Finance (16-Y 0-N) | 02/01/17 |
notes:
SUMMARY AS INTRODUCED:
Income-producing realty; income data. Authorizes the owner of certain income-producing realty to submit documents other than statements of income and expenses to a real estate assessor, board of assessors, or department of real estate assessments for purposes of valuation of the property. The bill specifies that such other documents include appraisals, tax returns that demonstrate the income generated by the property, or other documents relevant to the valuation of the property. |
| SB 836 - Chase - License taxes; if locality imposes tax upon business, tax shall be based upon Va. taxable income. |
(S) Committee on Finance | (S) Passed by indefinitely in Finance (15-Y 1-N) | 01/24/17 |
notes:
Summary as introduced:
License taxes; Virginia taxable income. Provides that if a locality imposes a license tax upon a business, the tax shall be based upon the Virginia taxable income of the business. Current law allows a locality to impose the tax upon gross receipts or Virginia taxable income.
Association Position: Watch |
| SB 956 - Locke - County food and beverage tax. |
(S) Committee on Finance | (S) Passed by indefinitely in Finance (13-Y 3-N) | 01/24/17 |
notes:
SUMMARY AS INTRODUCED:
County food and beverage tax. Increases from four percent to eight percent the maximum tax that any county is authorized to impose on food and beverages sold by a restaurant, commonly referred to as the meals tax. The bill also removes the requirement that a county hold a referendum before imposing a meals tax.
Association Position: Watch |
| HB 2056 - Kory - Vapor products; imposition of state tax on products, including electronic cigarettes. |
(H) Committee on Finance | (H) Stricken from docket by Finance | 01/23/17 |
notes:
SUMMARY AS INTRODUCED:
Vapor product taxes.Imposes a state tax on vapor products, defined in the bill, including electronic cigarettes or similar products or devices and the consumable liquid, vapor cartridge, or other container of solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The bill authorizes cities and towns and certain counties to impose a tax on vapor products. The state tax rate is $0.05 per fluid milliliter of consumable vapor product and 10 percent of the retail price for electronic cigarettes or similar products or devices. The bill requires revenues from the state tax on vapor products to be deposited into the Virginia Tobacco Settlement Fund.
The bill also requires that dealers and sellers of vapor products apply for distributor's licenses issued by the Virginia Department of Taxation.
Cities and towns may impose the tax at a rate of a number of cents per fluid milliliter of the consumable vapor product or a percentage of the retail cost of the device. The bill authorizes Arlington and Fairfax Counties to impose a vapor product tax at a rate that does not exceed the state tax on vapor products created under the bill. Under current law, Arlington and Fairfax Counties may impose a tax on cigarettes at a rate that does not exceed the state cigarette tax. The bill has a delayed effective date of January 1, 2018.
Association Position: Watch
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