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 capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. 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. This bill incorporates HB 60, HB 193, HB 458, HB 600, HB 616, HB 1159, and HB 1437 and is identical to SB 14.

Statutes affected:
House: Prefiled and ordered printed; offered 01/10/24 24102025D: 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
House: Committee substitute printed 24107210D-H1: 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
Senate: Committee substitute printed 24108095D-S1: 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
Senate: Floor substitute printed 24108222D-S2 (McPike): 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1
House: Bill text as passed House and Senate (HB805ER): 58.1-602, 58.1-605, 58.1-605.1, 58.1-606.1