§ 58.1-548. Disposition of revenues; costs of administration.
A. All local income tax revenues collected by the Tax Commissioner pursuantto this article shall be paid into the General Fund of the state treasury.
B. Such revenues shall be transferred monthly by the Comptroller to a specialfund entitled "Collections of Local Income Taxes," upon certification ofsuch amounts by the Tax Commissioner.
C. As soon as practicable after the last day of each calendar quarter, theComptroller shall pay over and distribute to each county and city the localincome tax revenues to be estimated by the Tax Commissioner. The TaxCommissioner shall reconcile such estimates during the month following theclose of the fiscal year for those returns on file for the preceding taxableyear.
D. The direct costs of state administration of the local income tax ascertified to the Comptroller by the Department of Taxation shall be deductedon a prorated basis from the distributions to each county and city undersubsection C of this section. In determining each county's or city'sprorated share of administrative costs, the Comptroller shall apportion thetotal administrative costs in the ratio which the revenues of each county orcity bear to the total local income tax revenues distributed. The directcosts for local administration of the local income tax shall be paid entirelyfrom the local revenues of the county or city.
E. All revenues distributed to a county or city under subsection C of thissection shall be applied and expended for transportation purposes, including,without limitation, construction, administration, operation, improvement,maintenance and financing of transportation facilities.
As used in this section, the term "transportation facilities" shall includeall transportation related facilities including, but not limited to, allhighway systems, public transportation or mass transit systems as defined in§ 33.1-12, airports as defined in § 5.1-1, and port facilities as defined in§ 62.1-140. Such term shall be liberally construed for purposes of thissection.
Any county or city that levies a local income tax under this article shallnot reduce the total amount of its annual general fund appropriations,exclusive of the revenues derived from the tax levied under this article, fortransportation purposes below the total amount appropriated for thosepurposes in the fiscal year preceding the adoption of the ordinance levyingthe tax.
Revenues derived by a county or city from the local income tax levied underthis article shall be in addition to those allocated to the county or cityfrom state transportation funds, which allocations shall not be reduced as aresult of any revenues received hereunder.
F. If any revenues distributed to a county or city under subsection C of thissection are applied or expended for any transportation facilities under thecontrol and jurisdiction of any state agency, board, commission or authority,such transportation facilities shall be constructed, operated, administered,improved and maintained in accordance with laws, rules, regulations, policiesand procedures governing said state agency, board, commission or authority;provided, however, that in the event these revenues, or a portion thereof,are expended for improving or constructing highways in a county which issubject to the provisions of § 33.1-75.3, such expenditures shall beundertaken in the manner prescribed in that statute.
§ 58.1-548. Disposition of revenues; costs of administration.
A. All local income tax revenues collected by the Tax Commissioner pursuantto this article shall be paid into the General Fund of the state treasury.
B. Such revenues shall be transferred monthly by the Comptroller to a specialfund entitled "Collections of Local Income Taxes," upon certification ofsuch amounts by the Tax Commissioner.
C. As soon as practicable after the last day of each calendar quarter, theComptroller shall pay over and distribute to each county and city the localincome tax revenues to be estimated by the Tax Commissioner. The TaxCommissioner shall reconcile such estimates during the month following theclose of the fiscal year for those returns on file for the preceding taxableyear.
D. The direct costs of state administration of the local income tax ascertified to the Comptroller by the Department of Taxation shall be deductedon a prorated basis from the distributions to each county and city undersubsection C of this section. In determining each county's or city'sprorated share of administrative costs, the Comptroller shall apportion thetotal administrative costs in the ratio which the revenues of each county orcity bear to the total local income tax revenues distributed. The directcosts for local administration of the local income tax shall be paid entirelyfrom the local revenues of the county or city.
E. All revenues distributed to a county or city under subsection C of thissection shall be applied and expended for transportation purposes, including,without limitation, construction, administration, operation, improvement,maintenance and financing of transportation facilities.
As used in this section, the term "transportation facilities" shall includeall transportation related facilities including, but not limited to, allhighway systems, public transportation or mass transit systems as defined in§ 33.1-12, airports as defined in § 5.1-1, and port facilities as defined in§ 62.1-140. Such term shall be liberally construed for purposes of thissection.
Any county or city that levies a local income tax under this article shallnot reduce the total amount of its annual general fund appropriations,exclusive of the revenues derived from the tax levied under this article, fortransportation purposes below the total amount appropriated for thosepurposes in the fiscal year preceding the adoption of the ordinance levyingthe tax.
Revenues derived by a county or city from the local income tax levied underthis article shall be in addition to those allocated to the county or cityfrom state transportation funds, which allocations shall not be reduced as aresult of any revenues received hereunder.
F. If any revenues distributed to a county or city under subsection C of thissection are applied or expended for any transportation facilities under thecontrol and jurisdiction of any state agency, board, commission or authority,such transportation facilities shall be constructed, operated, administered,improved and maintained in accordance with laws, rules, regulations, policiesand procedures governing said state agency, board, commission or authority;provided, however, that in the event these revenues, or a portion thereof,are expended for improving or constructing highways in a county which issubject to the provisions of § 33.1-75.3, such expenditures shall beundertaken in the manner prescribed in that statute.
§ 58.1-548. Disposition of revenues; costs of administration.
A. All local income tax revenues collected by the Tax Commissioner pursuantto this article shall be paid into the General Fund of the state treasury.
B. Such revenues shall be transferred monthly by the Comptroller to a specialfund entitled "Collections of Local Income Taxes," upon certification ofsuch amounts by the Tax Commissioner.
C. As soon as practicable after the last day of each calendar quarter, theComptroller shall pay over and distribute to each county and city the localincome tax revenues to be estimated by the Tax Commissioner. The TaxCommissioner shall reconcile such estimates during the month following theclose of the fiscal year for those returns on file for the preceding taxableyear.
D. The direct costs of state administration of the local income tax ascertified to the Comptroller by the Department of Taxation shall be deductedon a prorated basis from the distributions to each county and city undersubsection C of this section. In determining each county's or city'sprorated share of administrative costs, the Comptroller shall apportion thetotal administrative costs in the ratio which the revenues of each county orcity bear to the total local income tax revenues distributed. The directcosts for local administration of the local income tax shall be paid entirelyfrom the local revenues of the county or city.
E. All revenues distributed to a county or city under subsection C of thissection shall be applied and expended for transportation purposes, including,without limitation, construction, administration, operation, improvement,maintenance and financing of transportation facilities.
As used in this section, the term "transportation facilities" shall includeall transportation related facilities including, but not limited to, allhighway systems, public transportation or mass transit systems as defined in§ 33.1-12, airports as defined in § 5.1-1, and port facilities as defined in§ 62.1-140. Such term shall be liberally construed for purposes of thissection.
Any county or city that levies a local income tax under this article shallnot reduce the total amount of its annual general fund appropriations,exclusive of the revenues derived from the tax levied under this article, fortransportation purposes below the total amount appropriated for thosepurposes in the fiscal year preceding the adoption of the ordinance levyingthe tax.
Revenues derived by a county or city from the local income tax levied underthis article shall be in addition to those allocated to the county or cityfrom state transportation funds, which allocations shall not be reduced as aresult of any revenues received hereunder.
F. If any revenues distributed to a county or city under subsection C of thissection are applied or expended for any transportation facilities under thecontrol and jurisdiction of any state agency, board, commission or authority,such transportation facilities shall be constructed, operated, administered,improved and maintained in accordance with laws, rules, regulations, policiesand procedures governing said state agency, board, commission or authority;provided, however, that in the event these revenues, or a portion thereof,are expended for improving or constructing highways in a county which issubject to the provisions of § 33.1-75.3, such expenditures shall beundertaken in the manner prescribed in that statute.
