License taxes; local gas road improvement and Virginia Coalfield Economic Development Authority tax; sunset. Extends from January 1, 2026, to January 1, 2028, the expiration date for provisions permitting any county or city to impose a license tax at a rate not to exceed one percent on every person engaged in the business of severing gases from the earth for the purposes of funding improvements to public roads or as otherwise provided for the Virginia Coalfield Economic Development Authority.

Statutes affected:
Enrolled: 58.1-3713