§ 58.1-3713. (Expires December 31, 2014) Local coal and gas road improvementand Virginia Coalfield Economic Development Authority tax.
A. In addition to the taxes authorized under § 58.1-3712, any county or citymay adopt a license tax on every person engaging in the business of severingcoal or gases from the earth. The rate of such tax shall not exceed onepercent. The provisions of § 58.1-3712 as they relate to measurement of grossreceipts, filing of reports and record keeping shall be applicable to the taximposed under this section.
The moneys collected for each county or city from the tax imposed underauthority of this section shall be paid into a special fund of such county orcity to be called the Coal and Gas Road Improvement Fund of such county orcity, and shall be spent for such improvements to public roads as the coaland gas road improvement advisory committee and the governing body of suchcounty or city may determine as provided in subsection B of this section. Thecounty may also, in its discretion, elect to improve city or town roads withits funds if consent of the city or town council is obtained. Such fundsshall be in addition to those allocated to such counties from state highwayfunds which allocations shall not be reduced as a result of any revenuesreceived from the tax imposed hereunder. In those localities which comprisethe Virginia Coalfield Economic Development Authority, the tax imposed underthis section shall be paid as follows: (i) three-fourths of the revenue shallbe paid to the Coal and Gas Road Improvement Fund and used for the purposesset forth herein; however, one-fourth of such revenue may be used to fund theconstruction of new water and/or sewer systems and lines in areas withnatural water supplies which are insufficient from the standpoint of qualityor quantity, and (ii) one-fourth of the revenue shall be paid to the VirginiaCoalfield Economic Development Fund. Furthermore, with regard to the portionpaid to the Coal and Gas Road Improvement Fund, a county or city may providefor an additional one-fourth allocation for the construction of new water orsewer systems or lines or the repair or enhancement of existing water orsewer systems or lines in areas with natural water supplies which areinsufficient from the standpoint of quality or quantity; however, if thisoption is initiated by a county or city, it must satisfy the requirements setforth in § 58.1-3713.01. Notwithstanding the foregoing limitations regardingrevenues used for water systems and/or sewer systems, such revenuesdesignated for water and water systems and/or sewer systems shall bedistributed directly to the local public service authority for such purposesinstead of the local governing body.
B. Any county or city imposing the tax authorized in this section shallestablish a Coal and Gas Road Improvement Advisory Committee, to be composedof four members: (i) a member of the governing body of such county or city,appointed by the governing body, (ii) a representative of the Department ofTransportation, and (iii) two citizens of such county or city connected withthe coal and gas industry, appointed for a term of four years, initiallycommencing July 1, 1989, by the chief judge of the circuit court.
Such committee shall develop on or before July 1 of each year a plan forimprovement of roads during the following fiscal year. Such plan shall havethe approval of three members of the committee and shall be submitted to thegoverning body of the county or city for approval. The governing body mayapprove or disapprove such plan, but may make no changes without the approvalof three members of the committee.
C. The provisions of this section shall expire on December 31, 2014.
(Code 1950, § 58-266.1:2; 1978, c. 646; 1984, c. 675; 1986, c. 58; 1988, c.784; 1989, cc. 265, 380; 1991, c. 164; 1993, c. 163; 1996, c. 706; 2004, cc.871, 893; 2005, c. 645; 2006, cc. 78, 497; 2007, cc. 57, 586; 2009, c. 367.)
§ 58.1-3713. (Expires December 31, 2014) Local coal and gas road improvementand Virginia Coalfield Economic Development Authority tax.
A. In addition to the taxes authorized under § 58.1-3712, any county or citymay adopt a license tax on every person engaging in the business of severingcoal or gases from the earth. The rate of such tax shall not exceed onepercent. The provisions of § 58.1-3712 as they relate to measurement of grossreceipts, filing of reports and record keeping shall be applicable to the taximposed under this section.
The moneys collected for each county or city from the tax imposed underauthority of this section shall be paid into a special fund of such county orcity to be called the Coal and Gas Road Improvement Fund of such county orcity, and shall be spent for such improvements to public roads as the coaland gas road improvement advisory committee and the governing body of suchcounty or city may determine as provided in subsection B of this section. Thecounty may also, in its discretion, elect to improve city or town roads withits funds if consent of the city or town council is obtained. Such fundsshall be in addition to those allocated to such counties from state highwayfunds which allocations shall not be reduced as a result of any revenuesreceived from the tax imposed hereunder. In those localities which comprisethe Virginia Coalfield Economic Development Authority, the tax imposed underthis section shall be paid as follows: (i) three-fourths of the revenue shallbe paid to the Coal and Gas Road Improvement Fund and used for the purposesset forth herein; however, one-fourth of such revenue may be used to fund theconstruction of new water and/or sewer systems and lines in areas withnatural water supplies which are insufficient from the standpoint of qualityor quantity, and (ii) one-fourth of the revenue shall be paid to the VirginiaCoalfield Economic Development Fund. Furthermore, with regard to the portionpaid to the Coal and Gas Road Improvement Fund, a county or city may providefor an additional one-fourth allocation for the construction of new water orsewer systems or lines or the repair or enhancement of existing water orsewer systems or lines in areas with natural water supplies which areinsufficient from the standpoint of quality or quantity; however, if thisoption is initiated by a county or city, it must satisfy the requirements setforth in § 58.1-3713.01. Notwithstanding the foregoing limitations regardingrevenues used for water systems and/or sewer systems, such revenuesdesignated for water and water systems and/or sewer systems shall bedistributed directly to the local public service authority for such purposesinstead of the local governing body.
B. Any county or city imposing the tax authorized in this section shallestablish a Coal and Gas Road Improvement Advisory Committee, to be composedof four members: (i) a member of the governing body of such county or city,appointed by the governing body, (ii) a representative of the Department ofTransportation, and (iii) two citizens of such county or city connected withthe coal and gas industry, appointed for a term of four years, initiallycommencing July 1, 1989, by the chief judge of the circuit court.
Such committee shall develop on or before July 1 of each year a plan forimprovement of roads during the following fiscal year. Such plan shall havethe approval of three members of the committee and shall be submitted to thegoverning body of the county or city for approval. The governing body mayapprove or disapprove such plan, but may make no changes without the approvalof three members of the committee.
C. The provisions of this section shall expire on December 31, 2014.
(Code 1950, § 58-266.1:2; 1978, c. 646; 1984, c. 675; 1986, c. 58; 1988, c.784; 1989, cc. 265, 380; 1991, c. 164; 1993, c. 163; 1996, c. 706; 2004, cc.871, 893; 2005, c. 645; 2006, cc. 78, 497; 2007, cc. 57, 586; 2009, c. 367.)
§ 58.1-3713. (Expires December 31, 2014) Local coal and gas road improvementand Virginia Coalfield Economic Development Authority tax.
A. In addition to the taxes authorized under § 58.1-3712, any county or citymay adopt a license tax on every person engaging in the business of severingcoal or gases from the earth. The rate of such tax shall not exceed onepercent. The provisions of § 58.1-3712 as they relate to measurement of grossreceipts, filing of reports and record keeping shall be applicable to the taximposed under this section.
The moneys collected for each county or city from the tax imposed underauthority of this section shall be paid into a special fund of such county orcity to be called the Coal and Gas Road Improvement Fund of such county orcity, and shall be spent for such improvements to public roads as the coaland gas road improvement advisory committee and the governing body of suchcounty or city may determine as provided in subsection B of this section. Thecounty may also, in its discretion, elect to improve city or town roads withits funds if consent of the city or town council is obtained. Such fundsshall be in addition to those allocated to such counties from state highwayfunds which allocations shall not be reduced as a result of any revenuesreceived from the tax imposed hereunder. In those localities which comprisethe Virginia Coalfield Economic Development Authority, the tax imposed underthis section shall be paid as follows: (i) three-fourths of the revenue shallbe paid to the Coal and Gas Road Improvement Fund and used for the purposesset forth herein; however, one-fourth of such revenue may be used to fund theconstruction of new water and/or sewer systems and lines in areas withnatural water supplies which are insufficient from the standpoint of qualityor quantity, and (ii) one-fourth of the revenue shall be paid to the VirginiaCoalfield Economic Development Fund. Furthermore, with regard to the portionpaid to the Coal and Gas Road Improvement Fund, a county or city may providefor an additional one-fourth allocation for the construction of new water orsewer systems or lines or the repair or enhancement of existing water orsewer systems or lines in areas with natural water supplies which areinsufficient from the standpoint of quality or quantity; however, if thisoption is initiated by a county or city, it must satisfy the requirements setforth in § 58.1-3713.01. Notwithstanding the foregoing limitations regardingrevenues used for water systems and/or sewer systems, such revenuesdesignated for water and water systems and/or sewer systems shall bedistributed directly to the local public service authority for such purposesinstead of the local governing body.
B. Any county or city imposing the tax authorized in this section shallestablish a Coal and Gas Road Improvement Advisory Committee, to be composedof four members: (i) a member of the governing body of such county or city,appointed by the governing body, (ii) a representative of the Department ofTransportation, and (iii) two citizens of such county or city connected withthe coal and gas industry, appointed for a term of four years, initiallycommencing July 1, 1989, by the chief judge of the circuit court.
Such committee shall develop on or before July 1 of each year a plan forimprovement of roads during the following fiscal year. Such plan shall havethe approval of three members of the committee and shall be submitted to thegoverning body of the county or city for approval. The governing body mayapprove or disapprove such plan, but may make no changes without the approvalof three members of the committee.
C. The provisions of this section shall expire on December 31, 2014.
(Code 1950, § 58-266.1:2; 1978, c. 646; 1984, c. 675; 1986, c. 58; 1988, c.784; 1989, cc. 265, 380; 1991, c. 164; 1993, c. 163; 1996, c. 706; 2004, cc.871, 893; 2005, c. 645; 2006, cc. 78, 497; 2007, cc. 57, 586; 2009, c. 367.)
