Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for public school capital projects, defined in the bill, if such levy is approved in a voter referendum. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax.

Statutes affected:
Introduced: 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
Finance and Appropriations Substitute : 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
Finance Substitute: 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
Enrolled: 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1