CONTENTS | < PREVIOUS | NEXT > | BILL INDEX

Taxation

Passed

P HB1

Lottery. Repeals the obsolete transitional provisions for implementing the lottery. This bill is a recommendation of the Virginia Code Commission.
Patron - Landes

P HB6

Motor fuels tax; alternative fuels retailer definition. Provides that a retailer of alternative fuels includes only those persons maintaining alternative fuel storage facilities and selling or dispensing such fuel "to be used to generate power to operate a highway vehicle."
Patron - Bryant

P HB23

Sales and use tax exemptions; textbooks for free distribution to professors. Extends the sunset date to July 1, 2004, for the sales and use tax exemption for textbooks withdrawn from inventory at book-publishing distribution facilities for free distribution to professors.
Patron - Broman

P HB39

Individual income tax; refunds. Provides that interest shall accrue, which shall be paid to the taxpayer, on individual income tax refunds beginning (i) 30 days after the payment of such tax if the individual filed via electronic means; or (ii) 60 days after payment if the individual filed using a method other than electronic means. The provisions of the bill are effective for taxable years beginning on or after January 1, 2003.
Patron - Woodrum

P HB86

Sales tax reduction program on food; definition of food. Excludes from the definition of food, for purposes of the sales tax reduction program, food sold by any retailer where the gross receipts derived from the sale of food prepared by such retailer for immediate consumption on or off the premises constitutes more than 80 percent of the total gross receipts of that retail establishment.
Patron - Orrock

P HB181

Personal property tax; classification of horse trailers. Adds horse trailers to the separate classification for personal property taxation now reserved for camping trailers and travel trailers.
Patron - Parrish

P HB187

Recordation tax; leases for outdoor advertising signs. Provides that tax on the recordation of leases of outdoor advertising signs owned by a person engaged in the business of outdoor advertising licensed by the Virginia Department of Transportation shall not exceed 25 dollars.
Patron - Parrish

P HB188

Motor fuels tax; corrections to chapter. Makes several technical corrections to certain sections of the motor fuels tax chapter that became effective January 1, 2001.
Patron - Parrish

P HB192

Real property tax; partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures. Removes the total square footage limitation for replacement commercial and industrial structures for which a partial exemption from the real property tax may be granted by local ordinance. Currently, such replacement structures may not exceed the total square footage of the replaced structures by more than 110 percent if they are in enterprise zones and 100 percent in all other areas.
Patron - Parrish

P HB193

Soft drink excise tax. Increases the amount of tax in the current top bracket from $6,000 to $7,200 for gross receipts exceeding $10,000,000 but not more than $25,000,000. It also adds two additional brackets: for gross receipts exceeding $25,000,000 but not more than $50,000,000, the tax is $18,000 and for gross receipts exceeding $50,000,000 the tax is $33,000. The soft drink excise tax is imposed on every wholesaler or distributor of carbonated soft drinks.
Patron - Parrish

P HB208

Real property tax; restrictions on partial exemptions and deferrals. Increases from $6,500 to $8,500 the amount of income of each relative living in the dwelling who is not the spouse of an owner that may be excluded from the total combined income calculation when determining if the owner of the dwelling qualifies for the partial exemption or deferral of the real property tax.
Patron - Cole

P HB239

Classification of real property; land and improvements. Permits the City of Fairfax to tax improvements to real property at a lower tax rate than that imposed on the land on which the improvements are located by creating a separate classification for taxation purposes. The bill has a delayed effective date of July 1, 2003.
Patron - Petersen

P HB274

Local consumer utility tax; Town of Orange. Allows the local governing body of the Town of Orange to impose the local consumer utility tax by adopting a local ordinance on or after July 1, 2002. When such ordinance is adopted, Orange County may no longer impose the tax within the limits of the Town of Orange.
Patron - Broman

P HB303

Business, professional, and occupational license tax; exemption for condominium assessments. Exempts from the BPOL tax total assessments paid by condominium unit owners for common expenses.
Patron - McDonnell

P HB316

Commissioners of Revenue; penalties for failure to abide by summons. Provides that no person other than the taxpayer shall be convicted for refusing to furnish certain information requested by the commissioner of the revenue unless such person willfully fails to comply with a properly issued summons.
Patron - Howell

P HB317

BPOL tax appeals. Allows a person assessed with a license tax to apply within one year, instead of 90 days, from the last day of the tax year for which the assessment is made or within one year from the date of the appealable event, whichever is later, to the assessor for a correction. Also allows any person assessed with a local license tax as a result of a determination that is adverse to such person to apply within 90 days to the Tax Commissioner for a correction. The bill also allows any person assessed with a local license tax who has filed an application with a local assessing officer and has not received a final determination within two years of such filing, at his option upon not less than 30 days written notice to the assessor, to treat such lack of action as an adverse determination and seek review of the assessment by the Tax Commissioner. An "appealable event" means an increase in the local license tax assessment payable by a taxpayer, the denial of a refund, or the assessment of a local license tax where none was previously assessed.
Patron - Howell

P HB318

Taxation; local business tax appeals. Extends the time for taxpayers seeking initial review of the assessment of business taxes by the local assessing officer from 90 days to one year from the last day of the tax year for which such assessment is made or from the date of such an assessment. In addition, any taxpayer whose application for a correction of assessment has been denied may apply within 90 days to the Tax Commissioner for correction. The bill also permits a taxpayer to seek review from the Tax Commissioner without a final determination from the local assessing officer if the taxpayer's application for correction to the local assessing officer has been pending for more than two years without a final determination.
Patron - Howell

P HB319

Bank franchise tax; definition of bank. Adds to the definition of "bank" for purposes of being subject to the bank franchise tax, any savings bank that is a member of the Federal Reserve System.
Patron - Howell

P HB438

State Lottery Fund. Creates the Lottery Proceeds Fund as a special nonreverting fund to which the Comptroller deposits the audited balances of the State Lottery Fund, less a special reserve fund, to be used for public education. The bill also deletes an obsolete provision. This bill is identical to SB 50.
Patron - Woodrum

P HB503

BPOL tax; exemption for certain receipts of real estate brokers and agents. Allows real estate brokers to claim an exclusion for commissions paid to agents provided the agent has paid the BPOL tax on such commissions. The bill also allows agents to exclude desk fees and other overhead costs paid to a broker provided the agent identifies the broker to whom such fees have been paid and the broker includes them in its license application.
Patron - Drake

P HB574

Personal property tax; separate classification for biotechnology equipment. Provides a separate classification for tangible personal property tax purposes for equipment used primarily in biotechnology research and development and the production of related products, but not for human cloning purposes or for products or purposes related to human embryo stem cells.
Patron - May

P HB645

Income tax; voluntary contribution cost of administration and voluntary contribution to the Virginia War Memorial Foundation and the National D-Day Memorial Foundation. For all taxable years beginning on or after January 1, 2003, provides that the Department of Taxation may retain up to five percent of all voluntary contributions made on individual income tax returns in a taxable year, not to exceed $50,000, to defray the Department's costs of administering voluntary contributions. Each organization receiving voluntary contributions will have a pro rata share deducted from its voluntary contribution payment from the Department. Also, for all taxable years beginning on or after January 1, 2003, but before January 1, 2008, allows any individual receiving a tax refund to designate at the time of filing his return a specified dollar amount of such refund, not less than one dollar, to be used by the Virginia War Memorial Foundation and the National D-Day Memorial Foundation. Any donations will be divided equally between the two foundations.
Patron - O'Brien

P HB721

Taxation; approval of interim and final accountings by commissioner of accounts. Provides that the commissioner of accounts shall not approve interim or final accountings of fiduciaries until he finds that all state, county and city taxes chargeable upon the property in the hands of such fiduciaries have been paid.
Patron - Howell

P HB727

Property tax exemptions; omnibus bill. Grants a property tax exemption to the following organizations: Stafford Recreational Soccer League; Lake Ridge Community Swim Club, Inc.; Running Man Recreation Association, Inc.; Gemeinschaft Home; STEPS, Inc.; Winchester-Frederick County Conservation Club, Inc.; Caritas of Yorktown, Virginia; Vienna Aquatic Club, Inc.; Tysons-Briar, Inc., T/A Cardinal Hill Swim and Racquet Club, Inc.; Hunter Mill Swim and Racquet Club, Inc.; Cottontail Swim and Racquet Club, Inc.; Lutheran Social Services of the National Capital Area, Inc.; Branch 99 Fleet Reserve Association, Inc.; Friends of Crossroads, Inc.; Harry Wyatt Family Life Center, Inc.; Sullivan House, Inc.; Transcendental Arts Council; The Conspiracy of Silence; Foodbank of the Virginia Peninsula; Arlington Foundation, Incorporated; Mathews Maritime Foundation, Inc.; Marian Homes; Woodmen of the World Ironwood Camp 269 and Lodge 6035; CAMG-J, Inc.; Heart Havens, Inc.; Richmond Hill, L.P.; The Willis Wharf Village Trust, Inc.; Kiwanis Club of Chester, Inc. Foundation; and Chinese Community Association of Hampton Roads, Inc., and Hottel-Keller Memorial, Inc.
Patron - Howell

P HB748

Income tax; voluntary contribution cost of administration and income tax refund check-off for Home Energy Assistance Fund. For all taxable years beginning on or after January 1, 2003, provides that the Department of Taxation may retain up to five percent of all voluntary contributions made on individual income tax returns in a taxable year, not to exceed $50,000, to defray the Department's costs of administering voluntary contributions. Each organization receiving voluntary contributions will have a pro rata share deducted from its voluntary contribution payment from the Department. Also, creates an income tax refund check-off for voluntary contributions to the Home Energy Assistance Fund.
Patron - Plum

P HB853

Local real estate taxes; exemption and deferral of tax for the elderly and permanently and totally disabled. Increases from one acre to 25 non-income producing acres the maximum number of acres that may be excluded in determining the combined financial worth limitation for an exemption or deferral of local real estate taxes in the counties, cities, and towns of the Eighth Planning District. Persons at least 65 years of age or permanently and totally disabled are eligible for an exemption or deferral of real estate taxes under local government programs provided such persons fall below certain income and financial worth limitations. In determining the combined financial worth limitation, current law excludes the value of the dwelling and land, not exceeding one acre.
Patron - May

P HB862

Local coal and gas road improvement tax; sunset date. Extends the sunset date for the local coal and gas road improvement tax from December 31, 2002, to December 31, 2007.
Patron - Phillips

P HB909

Taxation; tobacco sales and tax information; penalty. Authorizes the Tax Commissioner to disclose any information collected by or reported to him on the sales or purchases of cigarettes or other tobacco products, and tax information relating to such sales or purchases to any federal, state, or local agency, including any agency of another state or local agency thereof, or any national or regional association of federal, state, or local agencies or to any tobacco product manufacturer required to establish a qualified escrow fund under the Master Settlement Agreement. The bill also requires tobacco product manufacturers to file a monthly report with the Department of Taxation identifying all purchasers of cigarettes by name and address with the quantities and brands of cigarettes purchased during the preceding month, including wholesalers and retailers or any other person within the Commonwealth. Such manufacturers are also subject to audit by the Department. Any manufacturer who fails or refuses to file the report or fails or refuses to allow such an audit will be guilty of a Class 2 misdemeanor and may be subject to a $5,000 civil penalty. Finally, the bill prohibits any person from purchasing Virginia revenue stamps from anyone other than the Department, or from using, affixing or causing to be used or affixed, Virginia revenue stamps purchased from anyone other than the Department and makes such unlawful activities a Class 6 felony. The Department may revoke the permit issued to any person who violates this section.
Patron - Dudley

P HB911

Real property tax; partial exemption for certain rehabilitated, renovated or replacement residential structures. Removes the requirement that the total square footage of the replacement structures cannot exceed 30 percent of the replaced structure. Instead, the bill allows the locality to establish requirements for the square footage of replacement structures. Incorporates HB 465.
Patron - Oder

P HB963

Transient occupancy tax; additional for any county with the county manager plan of government. Allows any county with the county manager plan of government to impose an additional transient occupancy tax at a rate not to exceed two percent, provided the county's governing body approves the construction of a county conference center. The revenues collected from the additional tax will be designated and spent for the design, construction, operation and debt payment for such conference center.
Patron - Almand

P HB965

Arlington County's authority to impose transient occupancy tax; elimination of sunset provision. Extends the sunset on Arlington County's authority to impose a transient occupancy tax that will expire on December 31, 2002, to January 1, 2006.
Patron - Almand

P HB1054

Misuse of tax preferences. Provides that any organization that knows or should have known that an associate, employee, volunteer, other individual or entity has used its sales tax exemption certificate/letter to make unlawful purchases in the aggregate in excess of $1,000 in any calendar year shall have its tax exemption certificate/letter suspended by the Tax Commissioner.
Patron - Melvin

P HB1101

Local taxation; treasurers and directors of finance. Makes several purely technical changes recommended by county and city treasurers and directors of finance to various local revenue statutes. No policy changes are intended or effected.
Patron - Johnson

P HB1118

Sales and use tax exemption; film and audiovisual works. Extends the sunset date from June 30, 2002, to July 1, 2004, for the sales and use tax exemption allowed for certain tangible personal property and services used in the production of audiovisual work.
Patron - Janis

P HB1160

Personal property tax; refund or credit for vehicles sold. Provides that the amount of tax relieved when a vehicle is disposed of after tax day shall be (i) refunded or (ii) credited against other personal property taxes owed by the taxpayer, at the option of the locality. Under current law, the taxpayer is afforded this option.
Patron - Tata

P HB1202

Electric utility consumption tax. Allows any locality not currently receiving the revenues generated by the local consumption tax component paid by the citizens of such locality, to receive such revenues. Currently, such localities do not receive those revenues because they did not impose the license tax as of December 31, 2000.
Patron - Morgan

P HB1221

Cigarette tax; sale of cigarettes produced for export. Requires the Tax Department to maintain for at least three years information identifying the wholesale or retail dealer who affixed the revenue stamps to the cigarettes.
Patron - Albo

P HB1268

Sales and use tax exemptions; omnibus extension bill. Extends the sunset date through June 30, 2003, for several education-related sales and use tax exemptions due to expire on June 30, 2002.
Patron - Parrish

P HB1304

Donations to the general fund. Allows taxpayers to make donations to the Commonwealth's general fund in excess of their tax liability. The Tax Commissioner is directed to list the names of such donors on the Tax Department's website, with the consent of the donor.
Patron - Cox

P HB1322

Income tax; land preservation tax credit. Allows a taxpayer entitled to a land preservation tax credit to transfer such credit to any other taxpayer. The bill also allows the taxpayer a subtraction for any gain or income recognized when calculating Virginia taxable income.
Patron - Howell

P SB15

Property tax exemption; Stafford Recreational Soccer League and others. Provides a property tax exemption to each of the following organizations: Stafford Recreational Soccer League, Friends of Chevra Thelim, Inc., Arlington Foundation, Incorporated, Unified Human Services Transportation System, Inc., Winchester-Frederick County Conservation Club, Inc., Instructive Visiting Nurse Association ("IVNA"), IVNA Home Health Care and IVNA Health Services, Woodmen of the World Ironwood Camp #269 and Lodge 6035, Harry Wyatt Family Life Center (HWFLC), Inc., Heart Havens, Inc., Trevilian Station Battlefield Foundation, STEPS, Inc., Augusta Regional Free Clinic, Inc., Rockbridge Area Free Clinic, Inc., Appalachian Agency for Senior Citizens, Inc., Beth Sholom Terrace, UJFT Community Campus, L.L.C., Shenandoah Arts Council, Fraternal Order of Police.
Patron - Chichester

P SB18

P SB20

P SB65

Local tax administration; checks payable to treasurer. Requires taxpayers to make checks payable to "Treasurer or the title of other officer who performs the duty of treasurer of (name of political subdivision) or to the political subdivision" for state and local taxes and other amounts that the local treasurer collects.
Patron - Watkins

P SB78

Local severance taxes. Clarifies that in computing severance taxes no deductions are to be made from the fair market value component, including but not limited to, depreciation, compression, marketing fees, overhead, maintenance, transportation fees, and personal property taxes.
Patron - Wampler

P SB119

Real estate tax; partial exemption for structures substantially rehabilitated, renovated or replaced. Removes the restriction that a multifamily-use structure may exceed the multifamily residential unit that it has replaced by no more than 30 percent of the total square footage of the multifamily residential unit to qualify for a partial exemption from local real estate tax.
Patron - Stosch

P SB174

Bank franchise tax. Provides a deduction for a portion of goodwill created in connection with the acquisition or merger of a bank for purposes of determining a bank's capital subject to bank franchise taxes. The deduction applies for bank franchise tax returns required to be filed annually by March 1, beginning with the bank franchise tax return required to be filed by March 1, 2002. The bill also allows banks to file an amended tax return for the bank franchise tax return due by March 1, 2002, in order to reflect the deduction for goodwill.
Patron - Stosch

P SB203

P SB209

Personal property tax; separate classification for biotechnology equipment. Provides a separate classification for tangible personal property tax purposes for equipment used in biotechnology research and development and the production of related products but not for human cloning purposes or for purposes related to human embryo stem cells.
Patron - Ticer

P SB246

Tangible personal property tax in Alleghany County. Authorizes Alleghany County to retain one-half of the tangible personal property taxes collected, or due and owing, from residents of the Town of Clifton Forge for tax year 2001. The remaining one-half shall be exonerated. If the taxpayer has already paid more than one-half of such taxes, any overpayment shall be refunded and shall include interest as provided under applicable law. Alleghany County levied its 2001 tangible personal property tax on residents of the Town of Clifton Forge, but on January 1, 2001, such persons were still residents of the independent City of Clifton Forge. The City reverted to Town status effective July 1, 2001. Because the tangible personal property tax levied by Alleghany County on Clifton Forge residents was for the entire 2001 tax year, the bill prorates the tax levied and requires an exoneration for that portion of the tax attributable to the period from January 1, 2001, through June 30, 2001. The County may retain that portion of the tax prorated for the period from July 1, 2001, through December 31, 2001. The bill contains an emergency clause.
Patron - Trumbo

P SB255

Public service corporation taxation. Authorizes the State Corporation Commission to audit the books and records of providers of competitive services and billing services. Such providers will be allowed to collect and remit electricity consumption taxes beginning in 2003. If there is an acquisition, consolidation or merger of businesses subject to the special regulatory revenue tax, the acquiring or surviving entity is required to include the gross receipts of the acquired, consolidated or merged entity. The provisions regarding calculation of gross receipts when corporations are acquired is expanded to address acquisitions of any type of taxpayer. The threshold for paying quarterly estimated license tax payments is increased from $500 to $5,000. References to the license tax on pipeline distribution companies, which tax was eliminated as of January 1, 2001, are deleted. The measure also deletes redundant language regarding the Commission's duty to adjust rates charged by public utility companies. Finally, the bill requires electric suppliers to report to the SCC all property that they own, lease for more than one year, or operate.
Patron - Watkins

P SB258

Public service corporation taxation; cogenerators. Reenacts the definition of a cogenerator that was in effect until December 31, 2001. The reenactment of the definition of "cogenerator" will be effective retroactive to December 31, 2001.
Patron - Watkins

P SB343

Local enterprise zone program for technology zones. Authorizes the governing body of any county, city, or town to adopt a local enterprise zone development taxation program for any technology zone located within its boundaries, regardless of whether the technology zone has been designated by the Governor as an enterprise zone. The development taxation program shall be adopted by local ordinance. Current provisions for such programs for local enterprise zones shall be applicable to any development taxation program adopted for a technology zone. Under current law, a locality may adopt a local enterprise zone development taxation program for any zone located within its boundaries that is declared by the Governor to be an enterprise zone.
Patron - Ruff

P SB390

Arlington County's authority to impose transient occupancy tax; extension of sunset provision. Extends the sunset on Arlington County's authority to impose transient occupancy tax that will expire on December 31, 2002, to December 31, 2006.
Patron - Whipple

P SB451

Taxation; tobacco sales and tax information; penalty. Authorizes the Tax Commissioner to disclose any information collected by or reported or provided to him on the sales or purchases of cigarettes or other tobacco products, and tax information relating to such sales or purchases to any federal, state, or local agency, including any agency of another state or local agency thereof, or any national or regional association of federal, state, or local agencies or to any tobacco product manufacturer required to establish a qualified escrow fund under the Master Settlement Agreement. The bill also requires tobacco product manufacturers to file a monthly report with the Department of Taxation identifying all purchasers of cigarettes by name and address with the quantities and brands of cigarettes purchased during the preceding month. Such manufacturers are also subject to audit by the Department. Any manufacturer who fails or refuses to file the report or fails or refuses to allow such an audit will be guilty of a Class 2 misdemeanor and may be subject to a $5,000 civil penalty. Finally, the bill prohibits any person from purchasing Virginia revenue stamps from anyone other than the Department, or from using, affixing or causing to be used or affixed, Virginia revenue stamps purchased from anyone other than the Department and makes such unlawful activities a Class 6 felony. The Department may revoke the permit issued to any person who violates this section.
Patron - Puckett

P SB524

Income tax; sunset date for voluntary contributions for certain housing programs. Eliminates the January 1, 2003, sunset date for voluntary contributions made from tax refunds for certain Department of Housing and Community Development programs.
Patron - Mims

P SB530

State taxes; accrual and payment of interest on refunds. Requires that interest on refunds of state income taxes accrue 30 days after payment of the tax if the income tax return was filed via electronic means and 60 days if such tax return was filed by other than electronic means. Current law provides that interest accrue 60 days after payment of the tax or 60 days after the last day prescribed by law for such payment, whichever is later. The bill's provisions are effective beginning with taxable year 2003.
Patron - Mims

P SB544

P SB557

Motor vehicle sales and use tax; exemption for vehicles purchased by non-Virginia dealers. Provides an exemption from the motor vehicle sales and use tax for motor vehicles purchased by non-Virginia dealers for future resale. In addition, the requirement that dealer's license plates be displayed for dealer vehicles operating upon the public highways is eliminated. This is currently a condition for maintaining the tax exemption on motor vehicles titled in a dealer's name. The act becomes effective March 1, 2003.
Patron - Stosch

P SB562

P SB668

Eastern Virginia Regional Transportation Program. Authorizes the Hampton Roads Planning District Commission to issue debt in a principal amount not exceeding $5,990,000,000 to finance the costs of an adequate, modern, safe and efficient transportation network in Hampton Roads. The principal and interest on the bonds shall be paid from an additional one percent retail sales and use tax in the Counties of Isle of Wight, James City, and York and the Cities of Chesapeake, Hampton, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach, and Williamsburg (identified by reference to attainment for the one-hour ozone standard pursuant to the Federal Clean Air Act). The sales and use tax shall end upon final payment of the principal and interest on all bonds and other indebtedness issued for the transportation projects. The additional tax and the issuance of the bonds shall only be effective if approved by the voters of such counties and cities in a regional referendum to be held in November 2002. A simple majority of the voters voting at such election in the entire region constituted by such counties and cities is required for the tax to become effective. The bill does not require the affirmative vote of a majority of those voting in any individual county or city for the tax to become effective.
Patron - Williams

P SB685

Local real estate taxes; use value assessment. Provides that for real estate adjacent to a scenic river, a scenic highway, a Virginia Byway or public property in the Virginia Outdoors Plan or for any real estate in any city, county or town having a density of population greater than 5,000 per square mile, for any real estate in any county operating under the urban county executive form of government, or the unincorporated Town of Yorktown, the real estate shall consist of at least one quarter of an acre to be eligible for use value assessment and taxation. This would change current law, which provides that such real estate shall consist of a minimum of two acres.
Patron - Ticer

P SB688

Participation in multistate discussions concerning retail sales and use tax. Provides for the appointment of a delegation of members of the General Assembly to participate in multistate discussions regarding the simplification and modernization of tax administration. The Virginia delegation must report to the 2003 and 2004 Sessions of the General Assembly concerning the issues that they are required to consider, including their recommendations, and any other related issues that the delegation deems advisable.
Patron - Hanger

P SJ59

Streamlined Sales Tax Project. Encourages the Governor to provide for the executive branch to participate in the Streamlined Sales Tax Project by appointing the Tax Commissioner as its representative. In addition, the resolution provides that the Joint Rules Committee shall appoint a staff of the House and Senate Committees on Finance to monitor discussions of the project.
Patron - Hanger

Failed

F HB17

Local option sales tax. The bill imposes local option sales and use taxes of one-half percent to be used for school construction, additions, infrastructure, site acquisition for public school buildings and facilities, renovations, including the costs of retrofitting or enlarging public school buildings, and debt service payments on such school projects that have been completed during the past 10 years. The bill also contains some technical corrections. This bill is incorporated into HB 1170.
Patron - Hull

F HB21

Property tax exemption; Winchester-Frederick County Conservation Club, Inc. Grants a real property tax exemption to Winchester-Frederick County Conservation Club, Inc., a charitable and benevolent nonprofit corporation, for real property located in Frederick County. This bill is incorporated into HB 727.
Patron - Sherwood

F HB75

Income tax; qualifying steam producers tax credit. Extends the sunset date from January 1, 2001 to January 1, 2008, for the qualifying steam producers tax credit.
Patron - Putney

F HB117

Property tax exemption; Heart Havens, Inc. Grants an exemption from real property tax to Heart Havens, Inc. for real property located in Westmoreland County and identified as Lot 1 D 3A4 1 and Lot 2 D 3A4 1.This bill is incorporated into HB 727.
Patron - Pollard

F HB162

Income tax; calculating taxable income; age deduction. Increases the age deduction from $6,000 to $7,500 for taxpayers ages 62 through 64 and from $12,000 to $15,000 for taxpayers 65 years of age and older.
Patron - Lingamfelter

F HB172

Admissions tax; City of Roanoke. Allows the City of Roanoke to levy a higher rate of tax on admissions paid for events held in city-owned facilities. The higher rate of tax may not exceed 10 percent of the admission fee.
Patron - Woodrum

F HB203

Income tax; subtraction for certain third party disability payments. Provides a subtraction for disability benefits paid by a third party insurer to the victim of a crime when the disability resulted from such criminal act, for taxable years beginning on or after January 1, 2003.
Patron - Cox

F HB215

Property tax exemption; Fan Free Clinic. Grants a property tax exemption to Fan Free Clinic, a charitable nonprofit corporation, for property located in the City of Richmond.
Patron - O'Bannon

F HB216

Motor vehicle sales and use tax. Exempts from the motor vehicle sales and use tax vehicles purchased or leased by a non-resident of the Commonwealth outside the Commonwealth.
Patron - O'Bannon

F HB232

Property tax exemption; Sunrise House; Gloria Dei Ministries, Inc. Provides a property tax exemption for the Sunrise House, owned by Gloria Dei Ministries, Inc., used by it partially for charitable purposes on a nonprofit basis.
Patron - Gear

F HB347

Motor fuels tax; exemption for volunteer rescue squads. Exempts from taxation the motor fuel used to operate or propel the equipment used by volunteer rescue squads for rescue purposes.
Patron - Wright

F HB465

F HB516

Property tax exemption; Richmond Hill, L.P. Grants a property tax exemption to Richmond Hill, L.P., a charitable nonprofit organization, for property located in the City of Richmond. This bill is incorporated into HB 727.
Patron - Baskerville

F HB532

Electronic dissemination of public records. Requires that all personal information of law-enforcement officers (including names, addresses, telephone numbers and social security numbers) be redacted from records of the circuit courts and tax information (including real property assessments) that are made public by means of display on the Internet.
Patron - Devolites

F HB616

Property tax exemption; The Willis Wharf Village Trust, Inc. Grants a real and personal property tax exemption to The Willis Wharf Village Trust, Inc., a nonprofit, charitable, historical, benevolent, cultural and public park organization for property it owns in Northampton County. This bill is incorporated into HB 727.
Patron - Bloxom

F HB656

Sales and use tax. Authorizes counties and cities to levy an additional local sales and use tax at a rate of one-half of one percent with the revenues generated from such tax reserved solely for public education purposes. The tax shall be adopted by local ordinance only after prior approval by the voters at a local referendum. The ordinance shall become effective on the first day of a month at least 60 days after its adoption, but in no event, prior to April 1, 2003. The bill also increases the state sales and use tax by one percent in all cities and counties within the Eighth Planning District. One-half of the revenues from such increase shall be distributed to such counties and cities based on point-of-sale and may only be used for transportation or education-related purposes. The remainder of such revenues shall be distributed to the Northern Virginia Transportation Authority ("Authority"). The Authority is authorized to issue bonds in the principal amount of $2,380,000,000 for transportation projects in the Northern Virginia Regional Transportation Program. The additional state sales and use tax would be effective April 1, 2003, but is contingent upon approval of the additional tax by a majority of persons voting in a joint referendum of all the cities and counties in the Eighth Planning District on November 5, 2002.
Patron - Dillard

F HB657

Sales and use tax; additional tax in Eighth Planning District to fund education and transportation projects. Increases the state sales and use tax by one percent in all cities and counties within the Eighth Planning District. One-half of the revenues from such increase shall be distributed to such counties and cities based on point-of-sale and may only be used for transportation or education-related purposes. The remainder of the revenues shall be distributed to the Northern Virginia Transportation Authority ("Authority"). The Authority is authorized to issue bonds in the principal amount of $2,380,000,000 for transportation projects in the Northern Virginia Regional Transportation Program. The additional sales and use tax would be effective April 1, 2003, but is contingent upon approval of the additional tax by a majority of persons voting in a joint referendum of all the cities and counties in the Eighth Planning District on November 5, 2002.
Patron - Dillard

F HB717

Sales and use tax; direct payment permits. Broadens the group of taxpayers, under certain circumstances, that the Tax Commissioner may allow to pay the sales and use tax directly to the Commonwealth thereby waiving collection of the tax by the dealer.
Patron - Howell

F HB741

Local cigarette tax; authority to impose extended to all localities. Provides counties the same authority to levy the local cigarette tax that cities and towns currently enjoy, subject to approval by voter referendum. Repeals the section that allows only Fairfax and Arlington Counties to impose the tax.
Patron - Barlow

F HB742

Local cigarette tax; authority to impose extended to all localities. Provides counties the same authority to levy the local cigarette tax that cities and towns currently enjoy. Repeals the section that allows only Fairfax and Arlington Counties to impose the tax.
Patron - Barlow

F HB743

Severance tax; sand, marl, and gravel. Authorizes the governing body of any county or city to impose a license tax, if approved in a local referendum, on persons engaged in the business of severing sand, marl, or gravel from the earth at a rate not to exceed one percent of the gross receipts from the sale of sand, marl, or gravel severed within such county or city.
Patron - Barlow

F HB744

Severance tax; sand, marl, and gravel. Authorizes any county or city to impose a license tax on persons engaged in the business of severing sand, marl, or gravel from the earth at a rate not to exceed one percent of the gross receipts from the sale of sand, marl, or gravel severed within such county or city.
Patron - Barlow

F HB749

Motor vehicle sales and use tax; reduced rate for certain vehicles. Reduces the sales and use tax from three percent to one and one-half percent on motor vehicles (i) running on a fuel that results in lower emissions of oxides of nitrogen, volatile organic compounds, carbon monoxide or particulates or any combination thereof and includes compressed natural gas, liquified natural gas, liquified petroleum gas, hydrogen, and hythane or (ii) propelled primarily by electric charge.
Patron - Plum

F HB860

Local severance taxes; additional one percent; revenues used for construction of water systems. Authorizes counties and cities to impose an additional local severance tax on persons engaging in the business of severing gases from the earth. A county or city may impose this additional tax at a rate not to exceed one percent of the gross receipts from the sale of gases severed within the county or city. The effective date of the bill is July 1, 2002, and the increase is applicable for license years beginning on or after January 1, 2002. The revenues from this increase shall be used for constructing new and improved water systems and lines in areas with natural water supplies that are insufficient in quality or quantity. This bill would increase the total license tax rate that counties and cities may currently levy on businesses severing gases from three percent to four percent.
Patron - Phillips

F HB861

Motor fuels tax; exemptions. Provides an exemption from the motor fuels tax for any nonprofit charitable organization that is exempt from taxation under § 501 (c) (3) of the Internal Revenue Code and that is organized and operated for the purpose of providing public transportation for counties, cities or towns.
Patron - Phillips

F HB864

Taxation of public service corporations; sunset date extension for Virginia Coal Employment and Production Incentive Tax Credit. Extends the sunset date for the Virginia Coal Employment and Production Incentive Tax Credit from January 1, 2005, to January 1, 2007.
Patron - Phillips

F HB1026

Reduced sales and use tax for certain clothing, footwear, and computers. Establishes a state sales and use tax exemption during the period from August 31 through September 6, 2002, and every August 31 through September 6 thereafter, for "clothing and footwear" costing less than $500 per article; "computer systems" costing less than $1,500; and "computers," "computer hardware," and "computer software" costing less than $500. The bill also requires the Department of Taxation to promulgate regulations that implement the temporary exemption program by August 15, 2002.
Patron - Moran

F HB1052

Sales and use tax on food purchased for human consumption. Exempts food purchased for human consumption, as defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, from state and local sales and use taxes, effective July 1, 2002. The bill provides for a General Fund reimbursement for the current (i) one-half percent of the state sales and use tax paid into the Transportation Trust Fund, (ii) one percent local sales and use tax, and (iii) one percent sales and use tax distributed to localities by school population.
Patron - Darner

F HB1095

Local cigarette tax; authority to impose extended to all localities. Provides counties the same authority to levy the local cigarette tax that cities and towns currently enjoy. Repeals the section that allows only Fairfax and Arlington Counties to impose the tax.
Patron - Brink

F HB1163

Sales and use tax; additional tax in Eighth Planning District to fund education and transportation projects. Increases the state sales and use tax by one percent in all cities and counties within the Eighth Planning District. One-half of the revenues from such increase shall be distributed to such counties and cities based on point-of-sale and may only be used for education-related purposes. The remainder of the revenues shall be distributed to the Northern Virginia Transportation Authority ("Authority"). The Authority is authorized to issue bonds in the principal amount of $2,380,000,000 for transportation projects in the Northern Virginia Regional Transportation Program. The additional sales and use tax would be effective January 1, 2003, but is contingent upon approval of the additional tax by a majority of persons voting in a joint referendum of all the cities and counties in the Eighth Planning District on November 5, 2002. This bill is incorporated into HB 1296.
Patron - Hull

F HB1170

Sales and use tax; rate increase. Increases the state sales and use tax one-half percent from 3.5 percent to four percent. The one-half percent increase will be distributed to counties and cities based on school-age population and used solely for capital projects for public school construction and public school infrastructure improvements including, but not limited to, technology infrastructure; additions, renovations, and retrofitting of existing school buildings; new school construction; and site acquisition.
Patron - Dillard

F HB1172

Tax assessment appeals process. Establishes a new appeals process for taxpayers assessed with individual and corporate income tax and aggrieved by any such assessment or by the Tax Commissioner's determination. Taxpayers may file an appeal with an independent hearing examiner appointed by the Attorney General from a list of experienced tax attorneys. The bill also eliminates the requirement that a taxpayer must first pay a contested tax assessment or post a bond before he may challenge in circuit court concerning an income tax assessment. Finally, the bill allows for a protective claim for refund of the income tax to be filed within one year after either the Tax Commissioner's or independent hearing examiner's determination.
Patron - Howell

F HB1194

Property tax exemption; Kiwanis Club of Chester, Inc. Foundation. Grants a real property tax exemption to the Kiwanis Club of Chester, Inc. Foundation, a public park and playground nonprofit corporation, for real property located at 4001 Gill Street, Chester, Virginia, in Chesterfield County. This bill is incorporated into HB 727.
Patron - Nixon

F HB1265

Income tax; voluntary contribution of refund to Pre-Release and Post-Incarceration Services (PAPIS) Fund. Allows individuals entitled to an income tax refund to contribute a portion, at least $1.00, or all of the refund to the Department of Criminal Justice Services for the Pre-Release and Post-Incarceration Services program, for taxable years beginning on and after January 1, 2003, but before January 1, 2008. The program provides support by means of grants to public or private nonprofit organizations for pre-release and post-incarceration professional services and guidance that increase the opportunity for successful reentry and reintegration into local society by incarcerated adult offenders.
Patron - Baskerville

F HB1296

Sales and use tax; additional tax in Northern Virginia Highway Construction District to fund transportation projects. Increases the state sales and use tax by one-half percent in all cities and counties within the Northern Virginia Highway Construction District. The revenues from such increase shall be deposited into the Northern Virginia Transportation Fund to fund transportation projects in such cities and counties. The bill also increases the maximum principal amount of transportation revenue bonds that may be issued for the Northern Virginia Transportation District Program from $471.2 million to $2,746,200, specifies additional transportation projects to be funded by such bonds, and authorizes the Northern Virginia Transportation Authority to designate additional transportation projects to be paid for from the Northern Virginia Transportation Fund under certain conditions. The bill repeals the right of certain localities to impose a local income tax, and also requires an annual independent analysis and evaluation of the Department of Transportation's performance in each locality in the Northern Virginia highway construction district. The bill has a delayed effective date of July 1, 2003, and is contingent upon approval by a majority of persons voting in a joint referendum on November 5, 2002, of all the cities and counties in the Northern Virginia highway construction district. Incorporates HB 1163.
Patron - Rollison

F HB1356

Income tax credits for school tuition organization contributions; the Virginia Children's Educational Opportunity Act 2002. Establishes an income tax credit for cash donations to a charitable tax-exempt corporation in Virginia that (i) provides financial assistance of up to $3,100 per child for the education of children from low-income and non low-income households, and (ii) expends all of certain cash contributions as grants to cover qualifying educational expenses of such children. Support for home schooling is limited to $550 per child. The maximum amount of the annual credit is $500 or the amount of tax owed by the taxpayer, whichever is less. Such contributions cannot be designated for the direct benefit of a specific child and all contributions cannot be expended on students of one school. The tax credit becomes effective for taxable years beginning on or after January 1, 2003. The Department of Taxation is required to promulgate regulations to implement these credits, including providing the format for a standardized receipt to be issued by school tuition organizations and qualifying schools.
Patron - Cox

F HJ77

Historic preservation tax credits. Urges the Congress to expand use of federal historic preservation tax credits to qualified owner-occupied structures. This resolution is identical to HR 22 (Suit).
Patron - Suit

F HJ133

Administrative procedures of the Department of Taxation. The Joint Legislative Audit and Review Commission (JLARC) is requested to examine (i) the Department of Taxation's new enhanced computer system and its impact on collections of both the state income tax and the sales and use tax; (ii) the problems arising from the new income tax return form; (iii) how the new computer system and the new tax return impacted the refund procedure during the past two years; and (iv) any other information regarding the administration of state taxes by the Department that would assist the General Assembly in its tax policy decisions. The Commission must report its written findings and recommendations to the Governor and the 2003 General Assembly.
Patron - Phillips

F SB2

Sales and use tax exemption; MacCallum More Museum and Gardens. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) corporation operating as a museum and gardens (i) to promote the appreciation of the fine arts; (ii) to establish, own, maintain, and operate an arts center to conform to standard museum practices; (iii) to display, sell, purchase and own articles of art; (iv) to support the arts in the local school system; and (v) to encourage local artists' participation in its programs.
Patron - Ruff

F SB9

Property tax exemption; Friends of Chevra Thelim, Inc. Grants a property tax exemption to Friends of Chevra Thelim, Inc. for real property owned by the organization and located at 607 Effingham Street in the City of Portsmouth. This bill is incorporated into SB 15.
Patron - Lucas

F SB11

Sales and use tax exemption; Danville Community College Educational Foundation, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized to promote the growth, progress and general welfare of a community college located within the boundaries of the Twelfth Planning District established pursuant to § 15.2-4203 through, including but not limited to, providing funds, personnel or other aids for the strengthening, development and enlargement of the college and its programs; making donations or contributions to, or assisting in the support of, college activities; or purchasing or making contributions toward the acquisition of books, materials and equipment or the erection and construction of college buildings and facilities.
Patron - Hawkins

F SB14

Property tax exemption; Arlington Foundation, Incorporated. Grants a property tax exemption to Arlington Foundation, Incorporated, a historical nonprofit corporation, for real property known as the Custis Tombs and identified as Tax Map Nos. 0097A-((02))-00-000A and 0097A-((02))-00-001 and personal property thereon located in Northampton County. This bill is incorporated into SB 15.
Patron - Norment

F SB16

Sales and use tax; refunds. Provides that all nonprofit organizations exempt under §§ 501 (c) (3) or (c) (4) of the Internal Revenue Code may apply for a refund of retail sales and use tax on purchases made on and after January 1, 2003. Certain educational, medical-related, nonprofit civic and community service, nonprofit cultural, and miscellaneous organizations that were exempt from sales and use tax as of July 1, 2002, will also be required to apply for a refund for any purchases made on and after January 1, 2003. The amount of the refund shall equal 100 percent of the amount of tax paid. Applications for refunds may be filed quarterly with the Department of Taxation beginning with calendar year 2003. If the amount to be refunded is at least $5,000, the organization may apply for the refund at any time during the calendar year. Most nonprofit organizations will no longer be subject to review by the General Assembly for sales and use tax purposes. The amount of the refund attributable to the local sales and use tax shall be deducted from the monthly distributions of sales tax revenues to localities. Interest shall accrue and be paid on any refund not paid within 59 days after an application for a refund is filed with the Department. Interest shall begin to accrue on the sixtieth day and shall end on the date that the refund is issued. There is no sunset date for the refund provisions of the bill.
Patron - Miller, K.G.

F SB37

Local income tax; authority for cities to impose. Authorizes cities to impose a local income tax in increments of one-quarter percent up to a maximum rate of one percent with the revenues from such tax to be used for education or transportation purposes. The tax may be levied upon passage of a duly adopted ordinance by the governing body of the city. Any local income tax adopted by ordinance may be levied for a period not to exceed 10 years.
Patron - Miller, Y.B.

F SB54

Property tax exemption; Unified Human Services Transportation System, Inc., transacting business as RADAR. Grants real property tax exemption status to Unified Human Services Transportation System, Inc., a charitable nonprofit corporation, for real property owned by them and located in the City of Roanoke. This bill is incorporated into SB 15.
Patron - Edwards

F SB56

Sales and use tax exemption; Bethany Hall, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of providing a residential treatment program for women with alcohol and other chemical addictions.
Patron - Edwards

F SB66

Personal property tax; situs for assessment. Provides that if it cannot be determined where a motor vehicle or boat is normally garaged, docked or parked, the situs shall be the county or city in which such motor vehicle or boat is registered. The bill goes on to provide that if it cannot be determined where travel trailers and airplanes are normally garaged, stored or parked, the situs will be the domicile of the owner of such personal property.
Patron - Watkins

F SB70

Property tax exemption; Winchester-Frederick County Conservation Club, Inc. Grants an exemption from real property tax for real property located in the County of Frederick in Gainesboro Magisterial District and identified as Tax Map 29A, Lot 37B; Tax Map 29A, Lot 43B; Tax Map 19A, Lot 53A; Tax Map 19A, Lot 81A; Tax Map 19A, Lot 49; Tax Map 19A, Lot 52E; and Tax Map 29A, Lot 38; and owned by Winchester-Frederick County Conservation Club, Inc. This bill is incorporated into SB 15.
Patron - Potts

F SB75

Sales and use tax exemption; Justice, Unity, Generosity & Service, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of (i) supporting programs, institutions and organizations designed to aid in the physical development and health improvement of members of the community, with special emphasis on children and youth, and (ii) participating in local, national, civic and educational activities.
Patron - Colgan

F SB85

Property tax exemption; Instructive Visiting Nurse Association ("IVNA"), IVNA Home Health Care and IVNA Health Services. Grants an exemption effective January 1, 2002, from real and personal property tax for property located in Henrico County, owned by the Instructive Visiting Nurse Association ("IVNA"), IVNA Home Health Care or IVNA Health Services. This bill is incorporated into SB 15.
Patron - Stosch

F SB86

Sales and use tax exemption; Beth Shalom Housing Corporation. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2004, to a 501 (c) (3) corporation organized for purposes including but not limited to receiving federal grant assistance under the Department of Housing and Urban Development Section 8 programs.
Patron - Stosch

F SB93

Sales and use tax exemption; WorldWideWord, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of assisting and equipping churches and organizations to more effectively share the Gospel of Jesus Christ, nurture and serve their members, and foster community through the Internet and other cyberspace media.
Patron - Howell

F SB96

Sales and use tax exemption; Diabetes Research and Wellness Foundation, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for purposes including but not limited to (i) providing funds for scientific research into treatments and a cure for diabetes, (ii) educating and counseling persons with diabetes via a toll-free help line, and (iii) providing diabetes self-management education.
Patron - Howell

F SB104

Sales and use tax on food. Decreases the state sales and use tax on food purchased for human consumption to one and one-half percent beginning April 1, 2003. The state sales tax on such food for the period from April 1, 2002, through March 30, 2003, shall remain at its current level, three percent. Current law provides for a gradual decrease in the state sales and use tax on such food to a rate of one and one-half percent. The tax currently is scheduled to decrease by one-half percent increments. Any decrease in the tax is dependent upon the realization of a certain level of general fund revenue growth for the fiscal year immediately preceding a scheduled decrease in the tax rate. This bill would eliminate all such general fund revenue growth requirements and would automatically decrease the tax to one and one-half percent beginning April 1, 2003.
Patron - Marye

F SB105

Personal property tax relief on passenger cars, motorcycles, and pickup or panel trucks. Sets personal property tax relief under the Personal Property Tax Relief Act of 1998 to 55 percent for calendar year 2002. The level of tax relief is set at 70 percent for calendar year 2003 and 100 percent for calendar year 2004 and thereafter, subject to the conditions described under § 58.1-3524. The bill contains an emergency clause.
Patron - Marye

F SB123

Sales and use tax exemption; Trailview Development Corporation. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) organization organized to provide clean, decent, and safe housing to low-income persons over the age of 55.
Patron - Wampler

F SB125

Property tax exemption; Woodmen of the World Ironwood Camp #269 and Lodge 6035. Grants an exemption from real and personal property tax for property located in the City of Bristol and owned by Woodmen of the World Ironwood Camp #269 and Lodge 6035 effective January 1, 2002. This bill is incorporated into SB 15.
Patron - Wampler

F SB126

Property tax exemption; Harry Wyatt Family Life Center (HWFLC), Inc. Grants an exemption from real and personal property tax for real property located in Halifax County, and the personal property thereon, owned by the Harry Wyatt Family Life Center (HWFLC), Inc. This bill is incorporated into SB 15.
Patron - Ruff

F SB139

Individual income tax; structure. Makes three changes to the structure of the individual income tax beginning with the 2002 taxable year: (i) adding a new income tax bracket of six percent on taxable income in excess of $30,000; (ii) eliminating the additional $800 personal exemption currently benefiting blind or aged taxpayers; and (iii) providing an individual income tax deduction for the amount of social security taxes paid in the taxable year (i.e., federal taxes withheld for old age, survivors, disability insurance, and hospital insurance) up to a maximum deduction of $6,000 in any taxable year. The bill also provides that any person claiming Virginia's deduction for the elderly ($6,000 for taxpayers age 62 through 64 and $12,000 for taxpayers 65 or older) may not also claim the deduction for social security taxes withheld.
Patron - Miller, K.G.

F SB159

Property tax exemption; Heart Havens, Inc. Grants an exemption from real property tax to Heart Havens, Inc. for real property located in Westmoreland County and identified as Lot 1 D 3A4 1 and Lot 2 D 3A4 1. This bill is incorporated into SB 15.
Patron - Chichester

F SB164

Sales and use tax exemption; Al-Anon. Retroactively extends the sunset date to July 1, 2005, for a sales and use tax exemption that expired on June 30, 2001, which exempts from sales and use tax § 501 (c) organizations organized for the purpose of providing support services at no cost to Al-Anon family groups and to families and friends of alcoholics within the Commonwealth, including operating an information clearinghouse, staffing a volunteer telephone hotline, providing speakers and literature to promote public awareness of alcoholism, and coordinating Al-Anon public service activities for the general public, schools, hospitals, churches, professional community, and industry.
Patron - Byrne

F SB170

Sales and use taxes; statewide and regional taxes to fund public education and transportation. Provides for three referendum questions to be voted on at the November 5, 2002 election, each question being mutually exclusive and asking the sense of the voter on additional sales and use taxes. The additional sales and use taxes become effective if the referendum question on the additional tax is affirmed by the voters. One question asks the voters of the Eighth Planning District if there should be an additional one-half of one-percent sales and use tax in the counties and cities of such district with the revenues from the tax to be used for regional transportation projects and programs in Northern Virginia. A second question asks the voters in several counties and cities of the Hampton Roads Planning District if there should be an additional one-percent sales and use tax in such counties and cities with the revenues from the tax to be used for regional transportation projects and programs in Hampton Roads. Both referendum questions are contingent upon approval by a majority of persons voting in a joint referendum of all the cities and counties in the Eighth Planning District and several of the cities and counties in the Hampton Roads Planning District, respectively. The last referendum question asks all persons in the Commonwealth voting on November 5, 2002, if there should be an additional one-half of one-percent sales and use tax in all jurisdictions in the Commonwealth with the revenues to be used for expenses incurred in the operation of public schools and capital projects for public schools. The additional sales and use taxes associated with each referendum question would become effective July 1, 2003.
Patron - Colgan

F SB173

Sales and use tax increase; exemption of certain motor vehicles and boats from tangible personal property taxation. Provides for a one and one-half percent increase in the retail sales and use tax and exempts certain motor vehicles and boats from local tangible personal property taxation, provided that a constitutional amendment exempting such motor vehicles and boats is ratified by a majority of voters voting on such measure in November 2004. The tax exemptions and the additional one and one-half percent sales and use tax are effective January 1, 2005. The revenue from the increase in the sales and use tax shall be used to make payments to localities in lieu of the current funding processes to reimburse localities under the Personal Property Tax Relief Act of 1998. The new funding mechanism will begin in calendar year 2005. In general, the amount funded to (i) a county shall be the amount funded to the county in the preceding calendar year plus 15 percent of any increase in the state sales and use tax revenue over the preceding fiscal year; (ii) a city shall be the amount funded to the city in the preceding calendar year plus 11 percent of any increase in the state sales and use tax revenue over the preceding fiscal year; and (iii) a town shall be the amount funded to the town in the preceding calendar year plus five percent of any increase in the state sales and use tax revenue over the preceding fiscal year. Each locality will have a base year funding amount. The base year funding amount shall equal (a) for a county, 15 percent of its total local tax revenues collected in fiscal year 1997; (b) for a city, 11 percent of its total local tax revenues collected in fiscal year 1997; and (c) for a town, five percent of its total local tax revenues collected in fiscal year 1997. The base year amount is used for purposes of determining initial funding amounts to counties, cities, and towns in calendar year 2005.
Patron - Colgan

F SB178

State fuels tax; increase in tax on gasoline, diesel fuel, and liquid alternative fuel. Increases the fuels tax on (i) gasoline and gasohol from 17 and one-half cents to 22 and one-half cents per gallon, (ii) diesel fuel from 16 cents to 18 cents per gallon, and (iii) liquid alternative fuels used to operate a highway vehicle from 16 cents to 22 and one-half cents per gallon. The tax increases are effective January 1, 2003, and all revenues attributable to the increases shall be paid into the Transportation Trust Fund.
Patron - Miller, K.G.

F SB189

Sales and use tax; food for human consumption. Exempts food for human consumption from the state sales and use tax.
Patron - Deeds

F SB190

Motor vehicle sales and use tax. Reduces the sales and use tax from three percent to one and one-half percent on motor vehicles (i) running on fuel that results in lower emissions of oxides of nitrogen, volatile organic compounds, carbon monoxide or particulates or any combination thereof and includes compressed natural gas, liquified natural gas, liquified petroleum gas, hydrogen, and hythane, or (ii) propelled primarily by electric charge.
Patron - Deeds

F SB193

Sales and use tax exemption; Recording for the Blind and Dyslexic, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of (i) serving people who cannot effectively read standard print because of a visual, perceptual or other physical disability and (ii) creating opportunities for individual success by providing and promoting the effective use of accessible educational materials.
Patron - Deeds

F SB194

Sales and use tax exemption; George C. Marshall Research Foundation. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) organization established primarily for the purpose of operating a museum and providing educational programs on the life and times of General George C. Marshall.
Patron - Deeds

F SB195

Sales and use tax exemption; Cowpasture River Preservation Association. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) organization organized for the purpose of preserving the Cowpasture River in its natural state and presenting educational programs about the environment.
Patron - Deeds

F SB202

Sales and use tax exemption; Ceres Alumni Association LLC. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) organization organized for the purposes of, including but not limited to, (i) establishing and maintaining a recreational center, (ii) establishing and maintaining an agriculture museum exhibiting Future Farmers of America memorabilia and objects related to the history of agriculture, and (iii) participating in fundraising and promoting historical, cultural, and health programs.
Patron - Houck

F SB207

Property tax exemption; Trevilian Station Battlefield Foundation. Grants a property tax exemption for real property identified as Tax Map Parcels 24-27, 24-28, 24-33, 24-123, 24-124, 24-133, and 24-134 and personal property located in the County of Louisa, owned by Trevilian Station Battlefield Foundation. This bill is incorporated into SB 15.
Patron - Houck

F SB212

Individual income taxes; exemption for victims of terrorist attacks. Provides an exemption from individual income tax and from filing an individual income tax return for (i) victims of the September 11, 2001, terrorist attacks on or involving the World Trade Center Towers in New York, New York, the Pentagon, or the crash of United Airlines Flight 93 southeast of Pittsburgh, or (ii) any individual who dies as a result of anthrax that is released into the environment by another person with the intent to kill. The exemption is limited to (a) income earned or realized by such persons in the taxable year in which they die, or (b) income earned or realized by the spouses of such individuals in such taxable year. "Victims" of the terrorist attacks includes individuals who were killed as a result of such terrorist attacks or killed in attempting to rescue or recover other persons injured or killed by such attacks. The bill contains an emergency clause.
Patron - Ticer

F SB224

Property tax exemption; STEPS, Inc. Grants an exemption from real and personal property tax for property owned by STEPS, Inc. and located in Lunenberg County.This bill is incorporated into SB 15.
Patron - Ruff

F SB225

Sales and use tax exemption; Southside Training, Employment and Placement Services, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of providing job training and employment opportunities to individuals with disabilities, welfare recipients and others with barriers to employment.
Patron - Ruff

F SB229

Property tax exemption; Augusta Regional Free Clinic, Inc. Grants a property tax exemption, effective January 1, 2002, to Augusta Regional Free Clinic, Inc., a charitable nonprofit corporation, for real and personal property owned by the organization and located in Augusta County. This bill is incorporated into SB 15.
Patron - Hanger

F SB232

Sales and use tax exemption; Greene County Child Care Association, Inc. Provides a sales and use tax exemption to an organization exempt from federal income tax under § 501 (c) (3) of the Internal Revenue Code and organized primarily for the purpose of operating a state-licensed day-care center or a preschool that hires only certified public school teachers and that has a regularly prescribed curriculum.
Patron - Hanger

F SB233

Property tax exemption; Rockbridge Area Free Clinic, Inc. Grants an exemption from real and personal property tax for property located in Rockbridge County and owned by Rockbridge Area Free Clinic, Inc. This bill is incorporated into SB 15.
Patron - Hanger

F SB238

Transient occupancy tax; additional for Arlington County. Allows Arlington County to impose an additional transient occupancy tax at a rate not to exceed two percent, provided the Arlington County Board of Supervisors approves the construction of the Arlington Conference Center. The revenues collected from the additional tax will be designated and spent for the design, construction and debt payment for the Arlington Conference Center.
Patron - Ticer

F SB263

Sales and use tax exemption; Human Resources, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2003, to a 501 (c) (3) organization organized for the purpose of providing a comprehensive network of medical and psycho-social treatment to adults, on both an inpatient and outpatient basis, or to adolescent patients in a residential setting, within the boundaries of the Fifteenth Planning District established pursuant to § 15.2-4203.
Patron - Lambert

F SB274

Property tax exemption; Appalachian Agency for Senior Citizens, Inc. Grants an exemption from real and personal property tax, effective January 1, 2002, for property located in Tazewell County and owned by the Appalachian Agency for Senior Citizens, Inc. This bill is incorporated into SB 15.
Patron - Puckett

F SB286

State Lottery Fund. Permits the State Lottery Board to expend funds to inform the public that net proceeds from the Lottery are used entirely and solely for the purpose of public education and creates the Lottery Proceeds Fund as a special nonreverting fund to which the Comptroller deposits the audited balances of the State Lottery Fund, less a special reserve fund, to be used for public education. The bill also deletes an obsolete provision. This bill is incorporated into SB 50.
Patron - Hawkins

F SB298

Estimated withholding taxes; accelerated payment by employers. Requires employers to accelerate estimated withholding tax liability payments for the last filing period of the month ending June 30. Such payments must be made on or before June 25 and must be at least 90 percent of the withholding tax liability for the period. A credit will be given on the return due July 31 for the payment made by June 25. Failure to make the payment by June 25 will result in a penalty equal to 30 percent of the tax that should have been paid.
Patron - Chichester

F SB299

Sales and use tax; returns and payments by dealers. Requires dealers to accelerate the June sales and use tax payment by making them pay an amount equal to the sales and use tax liability for the month of May as the estimated amount of sales and use tax liability for the month of June. Such payment must be made by the 25th of June. Failure to make such payment subjects the dealer to an additional penalty of 30 percent of the amount that should have been paid. The bill contains an emergency clause.
Patron - Chichester

F SB312

Property tax exemption; Beth Sholom Terrace. Grants an exemption from local property taxes for real and personal property located in the City of Virginia Beach and owned by Beth Sholom Terrace. This bill is incorporated into SB 15.
Patron - Stolle

F SB313

Sales and use tax exemption; Kids Voting Virginia, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for purposes including but not limited to promoting greater voter participation and educating children regarding the voting process.
Patron - Stolle

F SB314

Sales and use tax exemption; American Environment Foundation. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2004, to a 501 (c) (3) organization organized exclusively for the purpose of promoting and supporting conservation and environmental issues throughout the Commonwealth by encouraging the protection and restoration of waters, wildlife and land; safeguarding the public health by eliminating pollution; nurturing and improving wildlife stocks; promoting the highest standards of sportsmanship and strengthening farmer-sportsmen understanding; and performing other environmental services.
Patron - Stolle

F SB324

Sales and use tax exemption; Council of United Filipino Organizations of Tidewater Virginia, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of fostering, promoting, cherishing and preserving the traditions and cultural heritage of Filipinos in the Commonwealth through means including but not limited to assembly, friendship, education and exchange of ideas.
Patron - Wagner

F SB325

Property tax exemption; UJFT Community Campus, L.L.C. Grants an exemption from real and personal property tax for property located in the City of Virginia Beach and owned by UJFT Community Campus, L.L.C. This bill is incorporated into SB 15.
Patron - Wagner

F SB339

Virginia Tiered Incentive Program. Establishes a program for providing corporate income tax credits for creation of jobs in economically distressed localities. The amount of the credit will be based on factors such as median household income and rates of unemployment. The Tax Commissioner shall promulgate regulations that are necessary or desirable to carry out the provisions of the act. This bill is a recommendation of the Rural Virginia Prosperity Commission.
Patron - Ruff

F SB346

Sales and use tax; limited time exemption for school supplies and certain articles of clothing. Provides a sales and use tax exemption for school supplies and certain clothing and footwear that are purchased during the third weekend in August beginning in 2002 and each year thereafter.
Patron - Potts

F SB347

Property tax exemption; Shenandoah Arts Council. Grants an exemption from real property tax for real property located at 811-813 South Loudoun Street in the City of Winchester and owned by the Shenandoah Arts Council. This bill is incorporated into SB 15.
Patron - Potts

F SB349

Sales and use tax exemption; Feltner Community Foundation. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) organization organized for purposes including, but not limited to, operating a museum for the display of local original art, original art depicting local historic events, significant collections of historic interest, and significant collections of interest for public viewing.
Patron - Potts

F SB377

Grants and tax refunds for producing and using clean and efficient energy. Provides tax refunds and grant awards for using clean and efficient energy including (i) grant awards in the amount of 0.85 cents for each kilowatt of electricity produced by a corporation from certain renewable energy resources; (ii) grants to individuals and corporations equal to 15 percent of the cost incurred in installing photovoltaic property, solar water heating property, or wind-powered electrical generators (grants are limited to $2,000 for each system of photovoltaic property, $1,000 for each system of solar water heating property, and $1,000 for each system of wind-powered electrical generators); (iii) a refund of sales and use tax paid on certain appliances meeting energy star efficiency requirements developed by the federal government and for heat pumps, air conditioners, and natural gas water heaters meeting specified performance measures; and (iv) a refund of one-half of the sales and use tax paid on motor vehicles using clean fuel sources as a source of propulsion. Refunds of sales and use taxes on appliances, heat pumps, air conditioners, natural gas water heaters, and motor vehicles using clean fuel sources as a source of propulsion are limited to a maximum of $500 in tax paid per item. In addition, no person shall receive more than $5,000 in refunds in any calendar year for each of the appliances, heat pumps, air conditioners, natural gas water heaters, and motor vehicles covered under the bill. The tax refunds and grants programs sunset in 2007.
Patron - Whipple

F SB380

Individual income tax; distribution of a portion of individual income tax revenues to localities; Localities' Share of Individual Income Tax Revenue Fund. Establishes the Localities' Share of Individual Income Tax Revenue Fund into which two percent of individual income tax revenues shall be deposited in 2003 for distribution to localities. The percentage increases two percent each year until it reaches a maximum of 10 percent in 2007. The amount in the fund is to be distributed annually to counties and cities as follows: (i) 50 percent distributed based on the relative share of the total state income tax paid by taxpayers filing returns in each locality; (ii) 40 percent distributed based on where wages are earned; and (iii) 10 percent divided equally among all 135 counties and cities. The amount distributed to counties is then to be shared with towns located within the counties based on the towns' relative share of total population within the county. Fifty percent of the amount distributed to any county with towns would be divided among the county and its towns based on population. If a county has no towns within its boundaries, the county keeps the entire distribution of individual income tax revenue. Distributions are to be made by the State Treasurer to localities no later than September 1, with the first one beginning in 2003. Any corrections in the amount of distributions will be made in the fiscal year immediately following the year in which the incorrect distribution was made.
Patron - Whipple

F SB385

Local cigarette tax; authority to impose extended to all localities. Provides counties the same authority to levy the local cigarette tax that cities and towns currently enjoy. Repeals the section that allows only Fairfax and Arlington Counties to impose the tax.
Patron - Whipple

F SB386

Sales and use tax exemption; Zoroastrian Association of Metropolitan Washington. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) organization organized for purposes including but not limited to (i) conducting religious, cultural, educational, and social activities, (ii) providing greater opportunities to learn, understand and assimilate the teachings and precepts of Prophet Zarathushtra, and (iii) helping Zoroastrians to acquire a broader sense of identity based on their religious and cultural background.
Patron - Whipple

F SB387

Sales and use tax exemption; Workforce Organizations for Regional Collaboration, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for purposes including but not limited to the coordination and facilitation of workforce development and placement activities, in an area including but not limited to some or all of the localities composing Planning District No. 8, that serve unemployed and underemployed individuals.
Patron - Whipple

F SB388

Sales and use tax exemption; Culpepper Gardens I, II, and III, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2004, to a 501 (c) (3) corporation organized for purposes including but not limited to receiving federal grant assistance under the Department of Housing and Urban Development Section 8 programs.
Patron - Whipple

F SB399

Income tax; refund of surplus revenues. Requires the refund of surplus revenues when they exceed the amount required to be deposited in the Revenue Stabilization Fund by at least $50 million. The Department of Taxation shall make refunds based on each taxpayer's pro rata share of excess revenues collected in the calendar year in which the fiscal year surplus is determined. The taxpayer must have filed an income tax return for such calendar year.
Patron - Martin

F SB407

Income tax; personal exemption amount. Increases, beginning with the January 1, 2002, taxable year, the personal exemption for Virginia taxable income purposes from $800 to $1,200 for each personal exemption allowable to the taxpayer for federal income tax purposes. For taxable years beginning on or after January 1, 2003, the $1,200 personal exemption will increase based upon annual increases in the Consumer Price Index.
Patron - Rerras

F SB411

Property tax exemption; Fraternal Order of Police. Grants an exemption from local property taxes for property located at 5552 Raby Road and 1111 Harmony Road in the City of Norfolk and owned by the Fraternal Order of Police (Commodore Lodge No. 3). This bill is incorporated into SB 15.
Patron - Rerras

F SB412

Sales and use tax exemption; American Friends of Women for Israel's Tomorrow, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for purposes including but not limited to (i) the support and enhancement of the image of the State of Israel as a strong, secure, democratic, benevolent and humane nation and (ii) the promotion and support of Jewish education at all levels.
Patron - Rerras

F SB440

Property tax exemption; Gloria Dei Ministries, Inc. Grants an exemption from real property tax for real property in the City of Hampton, located at 1310 Todds Lane and occupied by Sunrise House. The real property is owned by Gloria Dei Ministries, Inc.
Patron - Williams

F SB458

Motor fuels tax; below-cost sales; penalty. Prohibits a person who sells motor fuel at a retail outlet in Virginia from selling such fuel below cost unless the sale is (i) made in good faith to meet competition; (ii) an isolated and inadvertent sale; (iii) a bona fide clearance sale for the purpose of discontinuing trade in such motor fuel; (iv) a final business liquidation sale; (v) of the refiner's motor fuel by a fiduciary or other officer under the order or direction of any court; or (vi) made during a grand opening to introduce a new or remodeled business. Any person found by the Commissioner of the Department of Motor Vehicles to be in violation shall be subject to a civil penalty of $5,000 for the first offense and $10,000 for each violation thereafter.
Patron - Hawkins

F SB463

Income tax; long-term care facility volunteers' tax credit. Provides a tax credit of one dollar for each hour that a taxpayer volunteers in a long-term care facility in Virginia. The maximum amount allowed annually is $100 or the amount of tax owed by the taxpayer, whichever is less. Any excess amount may be carried over for the next five taxable years. The taxpayer must include with his tax return a letter or written statement from the administrator, director or owner of the facility indicating the total hours served.
Patron - Puller

F SB472

Sales and use tax exemption Chippokes Plantation State Park, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of providing funds and assistance to the Chippokes Plantation State Park in operating, maintaining and preserving its historical and natural resources for recreational and educational purposes.
Patron - Quayle

F SB476

F SB480

Sales and use tax exemption; Zion Place, Incorporated and Shenandoah Valley Lutheran Housing, Incorporated. Provides a sales and use tax exemption to a § 501 (c) (3) nonprofit corporation organized to provide elderly persons and handicapped persons generally in the Shenandoah Valley or in the Norfolk peninsula with housing facilities and services specially designed to meet their physical, social and psychological needs, and to promote the health, security, happiness and usefulness in the longer lives of such persons.
Patron - Edwards

F SB481

Entitlement to certain sales tax revenues; City of Roanoke's new stadium/amphitheater. Adds amphitheater and stadium to "public facility" as defined as relating to entitlement to certain sales tax revenues by qualifying municipalities. This change in definition will entitle the City of Roanoke to the sales tax revenues generated by the city's new stadium/amphitheater.
Patron - Edwards

F SB486

Sales and use tax; newspapers. Provides that counties and cities may impose sales and use taxes at the rate of one percent on newspapers, upon petition of such taxes by a publisher of a newspaper with sales to residents of such county or city, but shall not apply to newsstand sales. The tax may be imposed by adoption of a local ordinance. The tax shall apply to all newspapers serving the county or city.
Patron - Newman

F SB506

Sales and use tax; limited exemption for tangible personal property. Exempts tangible personal property from the state sales and use tax for a nine-day period each August, provided the article costs $1,000 or less. The sales tax holiday will begin in calendar year 2002. Sales of tangible personal property at theme parks shall not be exempt.
Patron - Newman

F SB529

Temporary sales and use tax exemption for certain clothing and footwear. Establishes a state sales and use tax exemption for a period beginning August 9, 2002, and ending August 16, 2002, for certain clothing and footwear costing less than $100 per article. The bill also requires the Department of Taxation to (i) promulgate regulations that implement the temporary exemption program by July 15, 2002, and (ii) assess the fiscal impact and present their findings to the Senate and House Finance Committees and the House Appropriations Committee, no later than December 1, 2002.
Patron - Mims

F SB531

Sales and use taxes; refunds. Provides refunds of sales and use taxes to an industrial development authority that has reimbursed its contractors for such taxes imposed on tangible personal property for use in the Advanced Shipbuilding and Carrier Integration Center. The industrial development authority may apply for the refund beginning on or after July 1, 2002. An application for refund shall be made within three years from the date of reimbursement.
Patron - Norment

F SB547

Administration of taxes; reciprocal agreement with the State of Maryland. Instructs the Governor to make every effort to enter into a reciprocal agreement for the collection of taxes on behalf of the Commonwealth with the appropriate authorities from the State of Maryland, no later than July 1, 2004. The Governor will report on his progress to the chairmen of the House and Senate Committees on Finance by the first day of the 2003 and 2004 Sessions.
Patron - Mims

F SB561

Sales and use tax exemption; Scottsville Council for the Arts. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) organization located within the boundaries of the Tenth Planning District established pursuant to § 15.2-4203, and organized for the purpose of (i) forming a united, independent, nonpartisan organization for the validation and promotion of performing and visual arts activities in the community, (ii) offering an opportunity to participate in learning, attending, enjoying and participating in the arts, and (iii) assisting all civic organizations, churches, schools, and outreach programs who need knowledge and assistance in the performing and visual arts.
Patron - Deeds

F SB564

Sales and use tax exemption; Phi Beta Kappa Society. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2007, to a 501 (c) (3) organization organized for the purpose of being an advocate for the liberal arts and sciences at the undergraduate level. This bill is incorporated into SB 20.
Patron - Norment

F SB574

Cigarette tax; Master Settlement Agreement enforcement. Provides that a cigarette dealer shall not affix tax stamps to a package of cigarettes if the manufacturer has not complied with the provisions of § 3.1-336.1 or § 3.1-336.2, as they relate to implementation of the Master Settlement Agreement. A dealer who affixes stamps to a package of cigarettes in reliance on a certification by the manufacturer that it has placed moneys in an escrow fund as required by § 3.1-336.2, which certification is subsequently found by the Attorney General to be false, has lawfully affixed such stamps and shall not be subject to any penalty. The bill also provides that no person may sell or distribute in the Commonwealth, acquire, hold, own, possess, or transport for sale or distribution in the Commonwealth, or import, or cause to be imported, into the Commonwealth for sale or distribution in the Commonwealth, any cigarettes for which the manufacturer has not complied with the provisions of § 3.1-336.1 or § 3.1-336.2. The bill contains an emergency clause.
Patron - Ruff

F SB578

Sales and use tax exemption; Black Data Processing Associates of Richmond, Virginia. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2007, to a 501 (c) (6) organization organized for the purpose of (i) developing a pool of data processing professionals who will share their knowledge and business expertise with members of the organization and other members of the community who are evaluating information technology for ongoing endeavors, (ii) sponsoring high school computer competitions, community computer training camps, and free data processing workshops and classes, and (iii) providing college scholarships to computer competition team members.
Patron - Marsh

F SB579

Sales and use tax exemption; Faithful Interventions. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for the purpose of providing case management services, pastoral counseling, housing and referral services for individuals infected with and families affected by Acquired Immuno-Deficiency Syndrome (AIDS) and other sexually transmitted diseases, individuals with chemical dependencies and pregnant teens.
Patron - Marsh

F SB632

Income tax; different tax rate on income derived from sale of certain real estate. Provides for the imposition of a two and three-tenths percent tax rate on the taxable proceeds of a sale of an apartment building or complex to its tenant organization or to a nonprofit organization, effective for taxable years beginning on and after January 1, 2003, but before January 1, 2006, provided the owners of the apartment building or complex have maintained at least 20 percent of the units for low- and moderate-income taxpayers. Low- and moderate-income tenants are tenants whose annual income is no higher than 40 percent of the median regional income.
Patron - Whipple

F SB666

Funding state, local or regional needs. Provides that the General Assembly shall take such measures, including revenue-producing measures, as necessary to fund or finance a state, local or regional need.
Patron - Williams

F SB667

Sales and use tax; additional tax in Northern Virginia and Hampton Roads regions to fund transportation projects. Increases the state sales and use tax by one percent in all cities and counties within the Northern Virginia Transportation District and the Hampton Roads Transportation District. The revenues from such increase shall be used to fund transportation projects in such regions. The bill repeals the right of certain localities to impose a local income tax. The bill has a delayed effective date of July 1, 2003, and those portions of the bill related to Northern Virginia are contingent upon approval by a majority of persons of all the cities and counties in the Northern Virginia Transportation District voting in a joint referendum on November 5, 2002; those portions of the bill related to Hampton Roads are contingent upon approval by a majority of persons voting in such a referendum in the Hampton Roads Transportation District.
Patron - Williams

F SB692

Local income tax. Authorizes counties and cities in the Eighth Planning District (described by reference to attainment of federal ozone standards) to impose a local income tax of one-half of one percent, subject to voter referendum. Individuals and corporations would be subject to the tax. An amount equal to seven and one-half percent of the revenues collected from the tax would be deposited into a Disparity Educational Fund for distribution to counties and cities of the Commonwealth for nonrecurring public school expenditures. Only counties and cities with a composite index under .32 would receive a distribution from the Fund. Fifty percent of the revenues collected from the tax would be used for transportation purposes. Forty-two and one-half percent of the revenues collected from the tax would be used for nonrecurring public school expenditures in the county or city imposing the tax.
Patron - Saslaw

Carried Over

C HB31

Reduced sales and use tax for certain clothing, footwear, and computers. Establishes a state sales and use tax exemption during the period from August 17 through August 23, 2002, and every August 17 through August 23 thereafter, for "clothing and footwear" costing less than $200 per article; "computer systems" costing less than $1,250; and "computers," "computer hardware," and "computer software" costing less than $500. The bill also requires the Department of Taxation to promulgate regulations that implement the temporary exemption program by August 1, 2002.
Patron - Purkey

C HB56

Virginia Technology and Biotechnology Research and Development Act created. Creates the Virginia Technology and Biotechnology Research and Development Act. This bill creates a tax credit for qualified research expenses, which is defined by § 41 of the Internal Revenue Code as in-house expenses or contract research expenses, paid by a technology or biotechnology company. This credit is for an amount equal to 50 percent of the qualified research expenses paid in excess of the base amount, calculated in accordance with § 41 of the Internal Revenue Code. Also created is a credit for basic research payments, which, in accordance with § 41 of the Internal Revenue Code and modified to benefit the Commonwealth, means payments made to companies and nonprofit research institutions and organizations located in the Commonwealth for research in technology and biotechnology. Neither credit is to exceed 50 percent of the tax liability due nor exceed $500,000. Any unusable tax credit may be carried over for 10 succeeding taxable years. Each tax credit is capped at $5 million per taxable year. However, if the cap is not reached in a given taxable year, any amount left over shall be utilized in the succeeding taxable year, in addition to that year's caps of $5 million. The bill also creates the "Corporation Tax Benefit Certificate Program" to be administered by the Department of Taxation in cooperation with the Innovative Technology Authority. Under the program, technology or biotechnology companies may transfer their unused but otherwise allowable qualified research expenses tax credits for a minimum of 75 cents for every dollar to another corporation taxpayer provided neither is an affiliate or a subsidiary of the other. The proceeds from the transfer can be used for a broad range of "costs" associated with operating a technology or biotechnology company. These tax credits and the Corporation Tax Benefit Certificate Program are for taxable years beginning on or after January 1, 2003.
Patron - Purkey

C HB94

Income tax; major business facility job tax credit. Repeals the sunset clause for the major business facility job tax credit and lowers the threshold amount of jobs that must be created from 50 to 25 in distressed areas and from 100 to 50 in other areas.
Patron - Dudley

C HB156

C HB157

Income tax; credit for purchase of teacher's instructional materials. Provides a credit against the individual income tax to teachers in the Commonwealth in grades K through 12, both public and private, who purchase instructional materials and supplies for use in their classrooms. The credit is limited to the lesser of $200 or the tax liability of the individual during the year of the purchase, and any excess may be carried over for five years. The effective date for the credit is January 1, 2003. The legislation will be delayed if any of the events that would delay the car tax relief occurs in calendar year 2002. If such a delay occurs, the law shall become effective January 1 of the first year thereafter in which none of the delaying events occur.
Patron - Lingamfelter

C HB195

Sales and use tax exemption; The Samaritan Group, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2002, through July 1, 2004, which is organized to provide needy individuals with financial assistance for rent and mortgage payments, utilities payments, medical bills, and some home repair. The previous exemption for such an organization had expired July 1, 2001.
Patron - Morgan

C HB209

Car tax relief; vehicles held in trust. Permits nonbusiness vehicles held through an inter vivos trust to be eligible for car tax relief.
Patron - Cole

C HB214

Income tax; standard deduction for married taxpayers. Increases the standard deduction for married taxpayers calculating their Virginia taxable income from $5,000 to $6,000 beginning January 1, 2003, thereby eliminating any "marriage penalty." The standard deduction for single taxpayers is $3,000.
Patron - O'Bannon

C HB219

Income tax; major business facility job tax credit; reduction in job creation requirement. Changes the number of jobs from 100 to 50 that a company must create in order to be eligible for the major business facility job tax credit.
Patron - Carrico

C HB279

Sales and use tax exemption; Culpeper Cavalry Museum T/A The Museum of Culpeper History. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to collect, preserve, and exhibit significant artifacts and memorabilia reflecting the people, places, and events that shaped the character of a region of the Commonwealth.
Patron - Broman

C HB285

Sales and use tax exemption; Association of Free Clinics, Inc. (dba Virginia Association of Free Clinics). Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide networking opportunities and other assistance to free medical clinics that provide medical assistance to needy individuals.
Patron - O'Bannon

C HB313

Sales and use tax exemption; Jamestown-Yorktown Foundation, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to solicit charitable contributions to the benefit of the Jamestown-Yorktown Foundation, an agency of the Commonwealth of Virginia.
Patron - Howell

C HB320

Sales and use tax exemption; Colonial Italian American Organization Education Fund. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2002, through June 30, 2007, that is organized to give cash awards to high school seniors to help them further their education.
Patron - Rapp

C HB323

Sales and use tax exemption; New Dominion Women's Club. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide volunteer hours and financial assistance to individuals and organizations working to improve the quality of life in the community.
Patron - Callahan

C HB325

Sales and use tax exemption; Cave Spring Softball League, Inc. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2002, through July 1, 2004, which is organized to promote character development and citizenship training for youth by providing a supervised physical education program through softball teams and leagues.
Patron - Griffith

C HB341

Virginia Land Conservation Foundation; dedication of recordation taxes. Dedicates to the Virginia Land Conservation Foundation, on a phased-in schedule, the amount by which annual state recordation taxes exceed $91.4 million. In 2002, 25 percent of such funds are so dedicated; in 2003, 50 percent of such funds are so dedicated; in 2004, 75 percent of such funds are so dedicated; and in 2005 and thereafter, 100 percent of such funds are so dedicated.
Patron - Albo

C HB351

Enterprise zone designation. Increases the number of zones that may be designated from 60 to 70 and provides that 10 of the areas designated as enterprise zones on or after July 1, 2002, will be located in localities that do not have an enterprise zone as of that date. However, up to three designations for special economic development shall be exempt from this requirement.
Patron - Rapp

C HB352

Sales and use tax exemption; Our Health, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to improve the health of the residents of an area of the Commonwealth through enhancing the service capacity, resources, coordination, and collaboration of community health resources.
Patron - Sherwood

C HB354

Sales and use tax; exemption for construction materials purchased by churches. Provides an exemption from sales and use tax for construction materials to be incorporated into realty when sold to and used by any church, rather than a contractor, in the construction, maintenance, or repair of its property.
Patron - Sears

C HB356

Sales and use tax exemption; Shenandoah Valley Community Residences, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2007, that is organized exclusively for the purpose of providing education, training and services to retarded citizens of the Commonwealth, provided that such property is used exclusively for the purpose set forth herein and that such organization receives more than 50 percent of its total funding from federal, state, or local governments. The exemption for such an organization expired July 1, 2001.
Patron - Sherwood

C HB371

Local E-911 tax; allowable exemption. Allows the local governing body to exempt subscribers 65 years of age and older from the local E-911 tax.
Patron - Cole

C HB373

Cultural sales and use tax exemptions; Native American Heritage Association. Renews a sales and use tax exemption that expired July 1, 2001, for a tax-exempt nonprofit corporation organized to (i) care for the spiritual needs of American Indians, (ii) communicate to the non-Indian the values, customs, philosophy and special needs of the American Indian, (iii) meet the urgent needs of American Indians through nationwide charitable distribution programs, and (iv) encourage awareness of American Indian arts, crafts and customs provided such property is distributed by the organization through its nationwide charitable distribution program. The exemption begins July 1, 2002, and ends July 1, 2006.
Patron - Athey

C HB380

Civic and community service sales and use tax exemptions; Good News Network. Grants a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2005, for purchases made by a tax-exempt nonprofit corporation organized as a ministry of encouragement that provides humanitarian aid in support of ministries and other nonprofit organizations.
Patron - Van Yahres

C HB394

Sales and use tax exemption; Woodbridge Crew, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to develop leadership, character, athleticism, scholarship, and team play in high school boys and girls through scholastic rowing.
Patron - Lingamfelter

C HB410

Sales and use tax exemption; Harrisonburg-Rockingham Child Day Care Centers, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide full-day child-care services and learning opportunities for children ages two to eight in a secure and nurturing environment.
Patron - Weatherholtz

C HB411

Sales and use tax exemption; Gemeinschaft Home. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide a disciplined, spiritual environment through a nonprofit halfway house for nonviolent offenders being discharged or diverted from prisons. The exemption for such an organization expired on July 1, 2001.
Patron - Weatherholtz

C HB412

Miscellaneous sales and use tax exemptions; Shenandoah Valley Teen Challenge, Inc. Grants a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2006, for purchase made by a tax-exempt nonprofit corporation organized to (i) evangelize people with drug and alcohol addictions and other life-controlling problems, (ii) initiate the discipleship process to assist others so they can function in society, (iii) apply spiritually motivated principles to relationships in the family, places of worship, vocation, and community, and (iv) help individuals become mentally sound, emotionally balanced, socially adjusted, physically well, and spiritually alive.
Patron - Weatherholtz

C HB413

Sales and use tax exemption; Brown Memorial Child Care Program. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide working parents in the community a safe, supervised, licensed, and quality after-school care option.
Patron - Weatherholtz

C HB418

Aircraft sales and use tax; options for certain air charter service operators. Allows any owner or operator of an aircraft that leases and uses such aircraft for charter service to (i) pay the sales and use tax at a rate of two percent on the sales price of the aircraft, or (ii) collect the tax at a rate of two percent on the gross receipts generated by the use of the aircraft through the charter service. Any aircraft subject to the tax subject to the gross receipts generated by its use in charter service that ceases to be used for charter service shall be immediately subject to the tax on the sales price of the aircraft.
Patron - Parrish

C HB428

Sales and use tax exemption; Chesterbrook Academy at Sterling Parent Teacher Organization. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2007, to a 501 (c) (3) organization organized for purposes including but not limited to (i) supporting elementary school programs, (ii) promoting the welfare of children and youth in the home, school and community and (iii) promoting understanding between parents, schools and students through an exchange of ideas and topics of mutual interest.
Patron - Black

C HB446

Income tax; Broadband Internet Access Tax Credit. Provides an individual and corporate income tax credit to taxpayers in order to accelerate deployment of (i) current generation broadband access to the Internet for users located in certain low-income and rural areas and (ii) next generation broadband access for all users. The tax credit for any taxable year equals the sum of (a) the current generation broadband credit, plus (b) the next generation broadband credit. The current generation broadband credit for any taxable year equals 10 percent of the qualified expenditures incurred with respect to qualified equipment offering current generation broadband services to rural subscribers or underserved subscribers. The next generation broadband credit for any taxable year shall equal 20 percent of the qualified expenditures incurred with respect to qualified equipment offering next generation broadband services to all rural subscribers, all underserved subscribers, or any other residential subscribers. The credit in the aggregate for any taxable year will not exceed $750,000. If the amount of credits applied for exceed that limit, the Tax Department will allocate the credits on a pro rata basis. The credit applies to taxable years beginning on or after January 1, 2003, but before January 1, 2006.
Patron - Hull

C HB451

Sales and use tax; optional local tax for education. Authorizes counties and cities to levy an additional local sales and use tax at a rate of one-half of one percent with the revenues generated from such tax reserved solely for public education purposes. The tax shall be adopted by local ordinance only after prior approval by the voters at a local referendum. The ordinance shall become effective on the first day of a month at least 60 days after its adoption, but in no event, prior to April 1, 2003.
Patron - Dillard

C HB468

Sales and use tax exemption; Youth Services Corporation. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to design, develop, and administer programs for youth and families, and to provide consultant services and programs in the areas of counseling, education, and employment and training.
Patron - Suit

C HB484

Tax exemptions for certain rehabilitated, renovated or replacement structures. Changes the exemption amount for such structures from an amount equal to the increase in assessed value resulting from the rehabilitation, renovation or replacement of a commercial or industrial structure to 50 percent of the total assessed value of the rehabilitated, renovated or replaced structure.
Patron - Suit

C HB504

Medical-related sales and use tax exemptions; Norfolk City Union of the King's Daughters, Inc. Grants a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2003, to a tax-exempt nonprofit corporation organized to promote optimum pediatric care at and support through fund-raising activities for hospitals dedicated to the care of children.
Patron - Drake

C HB523

Sales and use tax exemption; Tysons-Briar T/A Cardinal Hill Swim & Racquet Club, Vienna Acquatic Club, and Hunter Mill Swim and Racquet Club. Provides a sales and use tax exemption from July 1, 2002, through June 30, 2006, for: (i) a federally tax-exempt organization that is organized to provide swimming, diving, tennis and other general recreational and team sports for the common good; (ii) a federally tax-exempt organization that is organized to provide playground and swimming facilities to individuals and families; and (iii) a federally tax-exempt organization that is organized to provide swimming, tennis, and other recreational facilities for members, their families, and guests.
Patron - Devolites

C HB524

Sales and use tax exemption; The Catholic Charities of the Diocese of Arlington, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to conduct, coordinate, develop, and promulgate programs and activities concerned with the personal, economic, and social welfare needs of families, children, and individuals within an area of the Commonwealth.
Patron - Devolites

C HB548

Sales and use tax exemption; Greater Richmond Youth Hockey Association. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide a fun, safe, and competitive travel ice hockey program for youth in an area of the Commonwealth.
Patron - Hargrove

C HB561

Sales and use tax exemption; Young Women's Christian Association of South Hampton Roads. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to develop the spiritual, mental, social, and physical condition of young women.
Patron - Jones, S.C.

C HB562

Sales and use tax exemption; Hampton Roads Youth Center, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide residential, counseling, and educational services to underprivileged youth and their families.
Patron - Jones, S.C.

C HB567

Sales and use tax; exemption for flags. Exempts from sales and use tax the official flags of the United States, the Commonwealth, and of any county, city, or town. Under current law such flags are exempt only when they are sold by a government agency.
Patron - Byron

C HB573

Sales and use tax exemption; Friends of the Shenandoah River, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is established to organize and maintain a citizens' volunteer program for monitoring the water quality and instream flow of one or more rivers in the Commonwealth and their tributaries.
Patron - May

C HB575

C HB577

Sales and use tax exemption; Loudoun Symphony Association, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to provide musical concerts to the public and to support the training of student musicians.
Patron - May

C HB586

Sales and use tax exemption; Hopewell Food Pantry, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2004, that is organized to provide emergency food and supplies for a limited period of time to needy recipients in the Commonwealth. The exemption for such an organization expired on July 1, 2001.
Patron - Ingram

C HB607

Sales and use tax exemption; Kid's Co-Op Educational Cooperative. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2002, through June 30, 2007, which is organized to assist parents in the academic and social development of home schooled students.
Patron - Saxman

C HB609

Sales and use tax exemption; Historic Staunton Foundation, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to assist with the preservation and restoration of historical architecture in the Commonwealth.
Patron - Saxman

C HB651

Sales and use tax exemption; Chesapeake Bay Division of the International Association for Identification, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to assist persons who are actively engaged in the profession of forensic identification, investigation, and scientific examination of physical evidence to become an organized body, so that the profession, in all of its branches, may be standardized and effectively and scientifically practiced.
Patron - Dudley

C HB681

C HB683

Educational sales and use tax exemption; Canterbury Community Nursery School, Inc. Renews a sales and use tax exemption that expired July 1, 2001, for purchases made by a tax-exempt nonprofit corporation that is organized for the purpose of operating a state-licensed day-care center or a preschool that hires only certified public school teachers or teachers who are college graduates holding a degree from an accredited four-year institution of higher education and certified by an organization recognized by the U.S. Department of Education or by some other nationally recognized organization, and which has a regularly prescribed curriculum. The exemption begins July 1, 2002, and ends July 1, 2007.
Patron - Reid

C HB684

Major business facility job tax credit; reduction in threshold amount. Reduces the threshold amount of qualified full-time jobs under § 58.1-439. To qualify for the major business facility job tax credit under § 58.1-439, the newly established or expanding company generally must create at least 100 new full-time jobs. For taxable years beginning on and after January 1, 2002, the bill would reduce this threshold amount to 50; if the company is located in an economically distressed area or in an enterprise zone, the bill would further reduce the threshold amount to 25; and if the company is engaged in providing information technology services that locate within an urban area that the local governing body has designated by ordinance as an area needing revitalization, the threshold amount is reduced to 20.
Patron - Amundson

C HB685

Major business facility job tax credit; reduction in threshold amount. Reduces the threshold amount of qualified full-time jobs under § 58.1-439. To qualify for the major business facility job tax credit under § 58.1-439, the newly established or expanding company generally must create at least 100 new full-time jobs. For taxable years beginning on and after January 1, 2002, the bill would reduce this threshold amount to 50; if the company is located in an economically distressed area or in an enterprise zone, the bill would further reduce the threshold amount to 25; and if the company is engaged in providing information technology services, the bill would reduce the threshold amount to 20.
Patron - Amundson

C HB689

Medical sales and use tax exemptions; United Cerebral Palsy of Southern and Central Virginia, Inc. Grants a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2003, for purchases of tangible personal property made by a tax-exempt nonprofit corporation that is organized to affect positively the quality of life for persons with cerebral palsy and also others with severe disabilities and multiple service needs and the families of both, and (ii) prevent cerebral palsy and minimize its effects.
Patron - Tata

C HB694

Estate tax. Conforms the amount of Virginia estate tax due from an estate to the maximum amount of the federal estate tax credit for state estate taxes, as permitted under federal estate tax law, as such law shall be amended from time to time. Under current law the amount of Virginia estate tax cannot be less than the federal credit under federal law as such law existed on January 1, 1978.
Patron - Tata

C HB699

Local tax on motor vehicles; supplanting lost local revenues. Repeals the local property tax on motor vehicles used for nonbusiness purposes and replaces the local revenue stream with a fifteen percent distribution of the state individual income taxes or the amount of local revenues derived from the taxation of motor vehicles in 2004, whichever is greater. All is contingent upon the adoption of a constitutional amendment that exempts motor vehicles used for nonbusiness purposes from the personal property tax to be effective by January 1, 2005.
Patron - Byron

C HB718

Property tax exemption by classification; YoungLife. Classifies YoungLife and its subsidiaries as religious and benevolent organizations, which exempts them from property tax statewide.
Patron - Howell

C HB740

Individual income tax; Virginia taxable income; military retirement income subtraction. Allows a subtraction in the amount of two percent multiplied by the number of years of active duty in the armed forces with the product multiplied by the first $30,000 of military retirement income when calculating Virginia taxable income for taxable years beginning on and after January 1, 2003.
Patron - Barlow

C HB770

Local piggyback income tax. Allows localities to impose a local income tax at a rate of either one-half or one percent upon the Virginia taxable income of individuals, trusts, estates and corporations. The Tax Commissioner collects the tax and returns it to localities based on taxpayers' residences. The provisions of the act will take effect January 1, 2005, if a constitutional amendment eliminating the property tax on motor vehicles is approved in a referendum to be held during the general election in November 2004.
Patron - Watts

C HB778

Sales and use tax exemption; Virginia Center for the Creative Arts. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to provide a supportive environment for superior visual artists, writers, and composers of all cultural and economic backgrounds to pursue their creative work without distraction, and to present art exhibits, readings and concerts to the public.
Patron - McDougle

C HB779

Sales and use tax exemption; Chickahominy Indian Tribe, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized exclusively for the purpose of promoting the welfare of the Chickahominy Indian Tribe through educational, economic, social and cultural advancement.
Patron - McDougle

C HB801

Sales and use tax exemption; the Harris Group. Grants a sales and use tax exemption for purchases made by a nonprofit corporation organized to educate, perform research and provide community outreach through visual and print media in order to impart information to all persons about agencies, programs and other resources available to disabled persons to improve the quality of their lives and secure their civil rights.
Patron - Bolvin

C HB802

Sales and use tax exemption; DOT Child Development Center, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide a child-care program that fosters the total social, emotional, intellectual, and physical development of children while providing a safe environment and quality care.
Patron - Bolvin

C HB804

Sales and use tax exemption; Alumni & Friends of Yorktown High School, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to develop alumni support for a public high school, its alumni, faculty, and current students through reunions, scholarships, career development, and other special activities.
Patron - Almand

C HB810

Sales and use tax exemption; Tuskegee Airmen, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to join together those Americans who dedicated or are dedicating themselves to the defense of the United States through aviation, including civilian as well as military personnel who pioneered the aviation development at Tuskegee, Alabama, and other locations, and to assist minority youth toward military aviation and aerospace careers.
Patron - Almand

C HB834

Sales and use tax exemption; The Conservation Council of Virginia/dba Virginia Conservation Network. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2002, through July 1, 2004, that is organized for the purposes of (i) advancing a common, environmentally sound vision for Virginia; (ii) coordinating a network among member organizations; (iii) providing information to its member organizations and to Virginia citizens on environmental and conservation issues; (iv) conducting and promoting research and study of environmental problems and promulgating the results thereof; and (v) promoting and supporting sound environmental protection policies. The previous exemption for such an organization expired July 1, 2001.
Patron - Thomas

C HB841

Sales and use tax exemption; Roanoke Symphony Society. Provides a sales and use tax exemption for a federally tax-exempt nonprofit organization, from July 1, 2002, through July 1, 2006, that is organized to afford citizens opportunities for musical entertainment and enjoyment and to offer assistance and encouragement to deserving young persons in the study of music.
Patron - Thomas

C HB863

Local severance tax; gross receipts. Disallows any deduction for depreciation, marketing fees, overhead, maintenance, transportation fees, and personal property taxes in calculating fair market value for gross receipts subject to the local severance tax.
Patron - Phillips

C HB898

Sales and use tax exemption; Colonial Beach Historical Society, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to assist in the preservation, perpetuation, publication, or display of manuscripts, books, relics, pictures, and all other things relevant to the history and traditions of an area of the Commonwealth.
Patron - Pollard

C HB908

Cigarette tax; prohibition against stamping, transferring, or selling certain cigarettes. Requires every tobacco product manufacturer whose cigarettes are sold in the Commonwealth to certify annually such manufacturer is (i) a participating manufacturer, as defined in the Master Settlement Agreement; or (ii) in full compliance with § 3.1-336.2. The certification must be delivered annually to the Tax Commissioner, the Attorney General and wholesale or retail dealers who affix Virginia revenue stamps to cigarettes of such manufacturer. The bill also prohibits every wholesale or retail dealer from affixing, or causing to be affixed, Virginia revenue stamps on the cigarette products of any tobacco product manufacturer if the Tax Commissioner has notified the wholesale or retail dealers that such manufacturer has failed to comply with certain Master Settlement Agreement requirements or the certification required by this section. The Tax Commissioner may impose a civil penalty not to exceed $5,000 against any tobacco product manufacturer and wholesale or retail dealer who violates this prohibition. The bill has an emergency clause.
Patron - Dudley

C HB926

BPOL tax; rates and fees. Requires localities that elect to impose a fee on licensable businesses to impose it on all businesses that are subject to the same licensing provisions.
Patron - Joannou

C HB961

C HB983

Sales and use tax exemption; Eastern Henrico FISH Organization. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to design, develop, and administer programs for youth and families, and to provide short-term emergency service or help to those in need, including, but not limited to, food, clothing, housewares, medicine, emergency shelter, and financial assistance for housing or utilities.
Patron - Jones, D.C.

C HB984

Income tax; tax credit for purchase of conservation tillage equipment. Adds sub-soiler equipment designed with coulter openers in front of all shanks capable of leaving at least 80 percent pre-tillage residues in no-till cropping systems to the type of conservation tillage equipment for which, if purchased, the taxpayer would receive an income tax credit.
Patron - Pollard

C HB988

Medical-related sales and use tax exemption; Richmond Area Association for Retarded Citizens. Grants a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2003, for purchases of tangible personal property by a tax-exempt nonprofit organization organized to (i) aid and promote the general welfare of the mentally retarded, (ii) further the advancement of all ameliorative and preventive study, research and therapy in the field of mental retardation, (iii) develop a better understanding among the public of mental retardation by gathering and disseminating pertinent information, (iv) further the training and education of personnel working in the field of mental retardation, and (v) solicit and receive funds for the accomplishment of these purposes.
Patron - Hall

C HB1018

Local income tax. Provides that imposition of the local income tax permitted in certain localities after a local referendum may be set forth on the referendum ballot in one-quarter percent increments not to exceed one percent. The local tax shall be used for (i) transportation projects for certain localities that are part of a plan approved in December 1999 by a transportation council consisting of state and local elected officials; and (ii) public education purposes including the construction of, renovation of, technology for and debt service for public schools. However, at least 55 percent of revenues from the local income tax must be expended for transportation purposes. The taxing authority expires on July 1, 2004, if no locality has imposed the tax by that date. The bill repeals current law that restricts any such local income tax to a duration of five years.
Patron - Scott

C HB1019

Sales and use tax; rate increase. Increases the state sales and use tax one percent from 3.5 percent to 4.5 percent. The one-percent increase will be distributed to counties and cities with revenues generated by one-half percent distributed based on school age population and one-half percent distributed based on point of sale.
Patron - Scott

C HB1025

Income tax; state earned income tax credit. Allows a refundable earned income tax credit against the state income tax for individuals qualifying for the federal earned income tax credit, for taxable years beginning on or after January 1, 2002. The amount of the state credit is 10 percent of the federal credit. The bill also repeals the income tax credit for low-income taxpayers.
Patron - Moran

C HB1033

Sales and use tax exemption; Stop Child Abuse Now of Northern Virginia (SCAN). Provides a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2005, to a tax-exempt nonprofit corporation that is dedicated to the well-being of children, the improvement of parent-child relations, and the prevention of child abuse and neglect through advocacy, public awareness, and education.
Patron - Moran

C HB1073

Sales and use tax exemption; Empowerment 2010, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to create an environment that enhances the quality of life for individuals, families, and communities within an area of the Commonwealth through comprehensive education, social, and economic opportunities.
Patron - Jones, J.C.

C HB1075

Sales and use tax exemption; International Black Women's Congress (IBWC). Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to empower women to build and sustain healthy families through rites of passage programs, health initiatives, HIV/AIDS awareness and education, and service delivery to people who are directly impacted by HIV.
Patron - Jones, J.C.

C HB1104

Nonprofit civic and community service sales and use tax exemption; Spotsylvania Emergency Concerns Association, Inc. Grants a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a nonprofit tax-exempt corporation organized to provide emergency assistance in the form of food, clothing, household articles, and payments for rent, electricity, water, medicine, and fuel to needy individuals who are ineligible for assistance from the Department of Social Services.
Patron - Orrock

C HB1106

Sales and use tax exemption; Kidtech, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to make information technology available to a socio-economically and culturally diverse cross-section of the Commonwealth's citizens.
Patron - Christian

C HB1108

Sales and use tax exemption; Hampton Branch of the National Association for the Advancement of Colored People. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to improve the political, educational, social, and economic status of minority groups; to eliminate racial prejudice; and to keep the public aware of the adverse effects of racial discrimination.
Patron - Christian

C HB1109

Sales and use tax exemption; Y. H. Thomas Youth Athletic Association. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to provide boys and girls opportunities to participate in a comprehensive youth sports program.
Patron - Christian

C HB1119

Income tax credits for school tuition organization contributions; the Virginia Children's Educational Opportunity Act 2002. Establishes an income tax credit for cash donations to a charitable tax-exempt corporation in Virginia that (i) provides financial assistance up to $3,100 per child for the education of children from low-income and non-low-income households, and (ii) expends all of certain cash contributions as grants to cover qualifying educational expenses of such children. Support for home schooling is limited to $550 per child. Each child receiving a scholarship must provide a progress report annually to the school tuition organization and will lose the scholarship if such requirements are not met. The maximum amount of the annual credit begins at $200 per taxpayer for taxable year 2003 and increase $100 annually until 2006 and thereafter when it is $500 or the amount of tax owed by the taxpayer, whichever is less. Such contributions cannot be designated for the direct benefit of a specific child. The tax credit becomes effective for taxable years beginning on or after January 1, 2003. The Department of Taxation is required to promulgate regulations to implement these credits, including providing the format for a standardized receipt to be issued by school tuition organizations and qualifying schools.
Patron - Lingamfelter

C HB1123

Sales and use tax exemption; Crisis Line of Central Virginia, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to support, refer, assist in prevention and provide educational services to individuals seeking community information or help for their own or their family's emotional, physical, and mental well-being.
Patron - Bryant

C HB1124

Sales and use tax exemption; Academy of Music Theatre, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to preserve, restore, renovate, and operate an academy of music in an historical building to be used to educate people in an area of the Commonwealth in history, architecture, and culture.
Patron - Bryant

C HB1139

Educational sales and use tax exemptions; Spring-Mar Preschool Association, Inc. Grants a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2007, to a nonprofit corporation organized to provide the best educational program for preschool children and parents by (i) owning, maintaining, and operating a private, nonprofit cooperative school, (ii) offering regular parent education on child-rearing issues, and (iii) conducting public seminars at local libraries on topics of interest to families with preschool-age children.
Patron - Dillard

C HB1150

Educational sales and use tax exemptions; Tensley Study Center, Inc. Provides a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2007, to a nonprofit corporation that is organized to receive, administer, and expend funds for charitable, religious, educational, scientific and literary purposes in connection with (i) teaching and instructing individuals irrespective of their race, color, creed, or nationality in the arts, sciences, and letters, and (ii) fostering their ethical and character development through group and individual activities such as personal counseling, classes, seminars, sports and other activities.
Patron - Marshall, R.G.

C HB1159

Sales and use tax exemption; International Police Association Region #60, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation located and operating within the boundaries of the First, Second, Third, Fourth, Fifth, Eleventh and Twelfth Planning Districts established pursuant to § 15.2-4203, and organized for the purpose of (i) carrying on and operating a fraternal organization dedicated to uniting in service and friendship all active and retired members of the law-enforcement service within its operating area, (ii) striving to enhance the image of the police, and (iii) facilitating cooperation through friendly contacts among police officers.
Patron - Putney

C HB1167

Sales and use tax exemption; Woodstock Museum of Shenandoah County, Inc. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2006, that is organized to stimulate interest in the early history of a region of the Commonwealth, and in the manners and customs of the people who lived there, and to collect, preserve, and display visible documentation of their way of life.
Patron - Louderback

C HB1169

Civic and community service sales and use tax exemptions; Deer Rapids Road Fund Trustees, Inc. Renews a sales and use tax exemption, beginning July 1, 2002, and ending July 1, 2004, for purchases made by a tax-exempt nonprofit corporation organized to maintain 4.9 miles of public roads for safe access by the public to a state river, a national forest and two public lots located in a vacation subdivision. The exemption expired July 1, 2001.
Patron - Louderback

C HB1191

Sales and use tax exemption; Prevent Child Abuse Now of Montgomery County/Radford. Provides a sales and use tax exemption for a federally tax-exempt organization, from July 1, 2002, through June 30, 2005, that is organized to educate and advocate for the prevention of child abuse and neglect.
Patron - Shuler

C HB1235

C HB1238

Imposition and administration of income and property taxes. Increases the individual income tax rate by one percent at each level (from two percent to three percent, three percent to four percent, five percent to six percent, and five and three-quarters percent to six and three-quarters percent) and the corporate income tax rate from six percent to seven percent, effective January 1, 2003. The bill also limits the rate localities may levy for the personal property tax to $0.01 per $100 of assessed value for tax years beginning on and after January 1, 2003. The Tax Commissioner will administer the additional income tax revenues and distribute them to the localities based on the residence of each individual taxpayer and each locality's share of total full-time employees.
Patron - Parrish

C HB1266

Sale price of motor vehicles subject to the motor vehicle sales and use tax; reductions. Reduces the taxable price of a motor vehicle for purposes of determining motor vehicle sales and use tax liability by the value of any motor vehicle taken in trade and by the amount of all rebates. The amount of credit for a vehicle taken in trade is the lesser of the allowance given by the seller or the wholesale value of the vehicle as specified in a recognized pricing guide.
Patron - Byron

C HB1311

Sales and use tax revenue; distribution. Provides that tax revenue generated by a one-half percent sales and use tax on sales in the cities and counties in the Eighth Planning District shall be distributed to each such city and county based upon the city or county in which the sale was made. The revenue must be used solely for transportation projects in the 2020 Plan of the Transportation Coordinating Council of Northern Virginia that are scheduled to be completed by 2010.
Patron - Lingamfelter

C SB64

Sales and use tax exemption; civic, community service and cultural exemptions. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to American Legion, Department of Virginia, a 501 (c) (19) organization organized for purposes including but not limited to (i) upholding and defending the Constitution of the United States of America, (ii) maintaining law and order, (iii) preserving the memory of historically significant wartime events, and (iv) inculcating a sense of individual obligation to the community, Commonwealth and nation. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to the National White Collar Crime Center, Inc., a 501 (c) (3) corporation organized for the purpose of providing a nationwide support system for the prevention, investigation, and prosecution of economic crime. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to the Virginia Orchid Society, Inc., a 501 (c) (3) corporation organized for the purpose of (i) bringing together persons interested in orchids, (ii) promoting interest in and dissemination of information about orchid culture, and (iii) encouraging all orchid activities of interest to the enthusiast including the holding of shows.
Patron - Watkins

C SB95

Sales and use tax exemption; Corporation for National Research Initiatives. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2007, to a 501 (c) (3) corporation organized for purposes including but not limited to the fostering and carrying on of research, studies, programs and educational activities relating to measures to stimulate the conduct of scientific research and development in information processing in areas of national importance and the furthering of public interest by fostering research initiatives that will contribute to the leadership and productivity of the United States in these and other fields.
Patron - Howell

C SB110

Tax credits; child day-care facilities. Increases the percentage of expenditures made by child day-care facilities eligible for the day-care facility investment tax credit from 25 percent of expenditures to 35 percent of expenditures. The bill also increases the aggregate amount of the tax credit allowed to child day-care facilities from $25,000 to $30,000 and provides that the Department of Taxation may approve in each fiscal year up to $150,000 in day-care facility investment tax credits, which is an increase over the present maximum amount of $100,000. The bill is effective for taxable years beginning on or after January 1, 2002.
Patron - Miller, Y.B.

C SB149

Sales and use tax exemption; Virginia Opera Association, Inc. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2006, to a 501 (c) (3) corporation organized for the purpose of (i) creating high quality productions of a broad range of opera, (ii) providing training of qualified persons in the production and performance of opera, and (iii) promoting appreciation and understanding of opera through performances, education and community outreach throughout the Commonwealth.
Patron - Norment

C SB167

Administration of state taxes. Requires the Department of Taxation to establish, maintain, and publicize a toll-free telephone number for taxpayers to contact the Department on tax matters including, but not limited to, the taxpayer's account information, tax liability, or tax refund.
Patron - Byrne

C SB169

Sales and use tax; exemption for certain property used by service providers. States that a service provider is the user and consumer of all tangible personal property purchased for use in providing exempt services, but not of tangible personal property that is (i) purchased for resale to, or for incorporation into personal property sold to, the United States pursuant to a contract that expressly references the provisions of the Walsh-Healey Public Contracts Act, 41 U.S.C. § 35 et seq., and (ii) not actually used or consumed in the performance of services. This exemption from sales and use tax does not apply to contractors performing real property construction, reconstruction, installation, repair, or any other services with respect to real estate or fixtures thereon, for the federal government or any of its instrumentalities.
Patron - Colgan

C SB253

Real estate tax; assessments. Provides that assessments of personal residences shall not increase if the residence is used exclusively and continuously as the primary personal residence of the owner or the owner's spouse, provided that the assessed value of the real estate shall be increased by the fair market value of any improvement, renovation, or reconstruction made by the owner or the owner's spouse. The bill also provides several different measures and procedures for determining the assessed value of real estate for tax purposes, each of which would provide a different result from fair market value. The bill's provisions are effective January 1, 2005, only if the voters of Virginia have ratified a constitutional amendment providing that the General Assembly may prescribe a measure or process other than fair market value to be used for the assessment of personal residences.
Patron - Miller, K.G.

C SB266

Property tax exemption; Fan Free Clinic. Grants a property tax exemption to the Fan Free Clinic, a charitable nonprofit corporation, for property located in the City of Richmond.
Patron - Lambert

C SB309

Income tax; voluntary contribution of tax refund to the Art Museum of Western Virginia. Creates an additional income tax checkoff beginning January 1, 2003, and ending January 1, 2008, for individuals to contribute all or part of their income tax refunds to the Art Museum of Western Virginia. The bill also provides that the Department of Taxation may retain up to 10 percent of the amount of annual contributions of individual income tax refunds, but not to exceed $75,000 for any taxable year. The amount to be retained is to pay the costs of administering the voluntary contributions program. Such amount shall be deducted on a pro-rata basis from the individual income tax refunds designated as voluntary contributions.
Patron - Edwards

C SB333

Marine Patrols Fund; portion of sales and use tax revenues. Provides for an amount generated by a two percent sales and use tax and collected from the sale of fishing and auxiliary fishing equipment purchased for saltwater use to be deposited into the Marine Patrols Fund, beginning July 1, 2002. The amount to be deposited is determined by multiplying a ratio, the numerator of which is the number of saltwater fishing days for the immediately preceding year and the denominator of which is the number of saltwater and freshwater fishing days for the same year, by the total amount of the two percent sales and use tax collected in the Commonwealth on all fishing and auxiliary fishing equipment for that year. The remaining amount is deposited into the Game Protection Fund. Currently, all such revenues are deposited into the Game Protection Fund.
Patron - Wagner

C SB378

Sales and use tax exemption; Restore America's Estuaries. Provides a sales and use tax exemption beginning July 1, 2002, and ending July 1, 2005, to a 501 (c) (3) corporation organized for purposes including but not limited to preserving the nation's network of estuaries by protecting and restoring the lands and waters essential to their richness and diversity of life by (i) increasing public support for estuary habitat restoration at the national and regional levels, (ii) facilitating implementation of hands-on restoration and preservation activities, and (iii) promoting the advancement of the science and art of restoration.
Patron - Whipple

C SB441

Local taxes; administrative fees to collect delinquent taxes or other delinquent charges. Increases the fees that may be charged by local governments for administrative costs incurred in collecting delinquent taxes or other delinquent charges. The fees are increased from $20 to $30 for delinquent taxes and other charges collected before judgment is taken, and from $25 to $35 for such taxes and charges collected subsequent to a judgment.
Patron - Williams

C SB453

Transient occupancy tax; Henry County. Authorizes Henry County to impose a transient occupancy tax at a rate not to exceed five percent of the charge for lodging at hotels, motels, boarding houses, travel campgrounds, and other facilities offering rooms for rent. The revenues attributable to any portion of the tax greater than two percent shall be spent for promoting tourism, travel or business that generates tourism in Henry County.
Patron - Reynolds

C SB479

Service charge in lieu of real property taxation. Increases the rate of taxation that the Commonwealth must pay to local governments for fire, police and refuse collection services in lieu of paying real estate taxes by five cents beginning January 1, 2003, and by an additional 10 cents beginning January 1, 2005.
Patron - Watkins

C SB502

Claims; David Brooke Miller, M.D. Provides relief to David Brooke Miller, M.D. in the amount of $20,000 for costs incurred in installing a driveway for a single-family dwelling. The Virginia Department of Transportation issued a permit to Dr. Miller to install the driveway but subsequently revoked the permit. Dr. Miller incurred $20,000 in construction costs before the work stoppage order was issued.
Patron - Miller, K.G.

C SB508

Income tax credit for purchase of machinery and equipment for processing recyclable materials. Extends the current credit for the purchase of machinery and equipment used in a recycling business to include machinery and equipment that is not physically located in or on the premises of manufacturing facilities. Current law provides an income tax credit for the cost of machinery and equipment that is physically located in manufacturing facilities and that is used to manufacture, process, compound, or produce goods from recyclable materials (the credit may not exceed 40 percent of the corporation's Virginia income tax liability). This bill allows the credit for machinery and equipment located off-site of the corporation's manufacturing facilities provided that (i) the corporation owns, leases, or uses manufacturing facilities within the Commonwealth that manufacture, process, compound, or produce goods from recyclable materials, (ii) the machinery and equipment is used exclusively within the Commonwealth, and (iii) the machinery and equipment is integral to the recycling process The bill provides that its provisions are declaratory of existing law.
Patron - Newman

C SB511

Cigarette tax; prohibition against stamping, transferring, or selling certain cigarettes. Requires every tobacco product manufacturer whose cigarettes are sold in the Commonwealth to certify annually such manufacturer is (i) a participating manufacturer, as defined in the Master Settlement Agreement; or (ii) in full compliance with § 3.1-336.2. The certification must be delivered annually to the Tax Commissioner, the Attorney General and wholesale or retail dealers who affix Virginia revenue stamps to cigarettes of such manufacturer. The bill also prohibits every wholesale or retail dealer from affixing, or causing to be affixed, Virginia revenue stamps on the cigarette products of any tobacco product manufacturer (if the brand is not required to be certified) if the Tax Commissioner has notified the wholesale or retail dealers that such manufacturer has failed to comply with certain Master Settlement Agreement requirements or the certification required by this section. The Tax Commissioner may impose a civil penalty not to exceed $5,000 against any tobacco product manufacturer and wholesale or retail dealer who violates this prohibition. The bill has an emergency clause.
Patron - Puckett

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