Virginia 2024 Regular Session

Virginia Senate Bill SB14

Introduced
11/25/23  
Refer
11/25/23  
Report Pass
1/23/24  
Engrossed
1/25/24  
Engrossed
1/29/24  
Refer
2/13/24  
Report Pass
2/21/24  
Engrossed
2/26/24  
Engrossed
2/28/24  
Enrolled
3/4/24  

Caption

Sales and use tax, local; additional tax authorized in counties & cities to support schools.

Impact

The bill amends existing statutes under the Virginia Code which govern local taxation and school funding. By allowing local governments to levy an additional sales tax, SB14 is intended to address the pressing need for school infrastructure improvements across various counties and cities in Virginia. The funds generated from this tax are strictly earmarked for capital projects, which can include construction, renovations, and necessary technological upgrades in public schools. This targeted approach to funding is seen as a proactive measure to bridge the funding gap often experienced in public education.

Summary

SB14 introduces provisions for localities in Virginia to enact an additional sales tax, not exceeding one percent, specifically allocated for the construction and renovation of schools. The bill mandates that any locality wishing to impose such a sales tax must do so through a public referendum, ensuring that community members have a direct say in the tax's implementation. This funding mechanism aims to provide a reliable revenue stream dedicated to improving educational facilities, thereby enhancing the overall quality of education within these communities.

Sentiment

Overall, the sentiment surrounding SB14 appears to be supportive, particularly among educational advocates and local governments who recognize the urgent need for improved school facilities. However, concerns have been raised regarding the potential burden of increased taxes on residents, especially in areas already facing economic challenges. The bill is viewed as a double-edged sword—while it aims to enhance educational infrastructure, its funding mechanism could create tension among taxpayers who may resist any increase in local taxes.

Contention

Despite its positive intentions, SB14 has faced some opposition, particularly regarding the requirement for a community referendum. Critics argue that relying on public approval for tax measures can lead to inconsistent funding levels and may delay urgent renovations, placing more challenges on educational leadership to secure necessary resources. Furthermore, discussions have emerged around the equitable distribution of funds across different localities, ensuring that all communities have fair access to the benefits derived from this additional tax.

Companion Bills

VA HB458

Similar To Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA HB600

Similar To Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA HB805

Similar To Sales and use tax, local; additional tax authorized in counties & cities to support schools.

Previously Filed As

VA HB2316

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB1408

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB1287

Sales and use tax, additional local; taxes to support schools.

VA HB2442

Sales tax; additional local tax for schools in City of Newport News.

VA HB1605

Local sales and use tax; construction or renovation of schools, Prince Edward County.

VA HB1677

Retail Sales and Use Tax; diagnostic work for automotive repair and emergency roadside service.

VA HB1190

Motor vehicle sales and use tax; definition of sale price.

VA HB2416

Retail Sales & Use Tax; exemption fee for a child restraint device.

VA SB1294

Retail Sales and Use Tax; removes June 30, 2035, sunset on local exemption for data centers.

VA HB1920

License taxes and fees, local; exemptions, blog or online website.

Similar Bills

VA SB472

Retail Sales & Use Tax, additional local; use of revenues for construction or renovation of schools.

VA HB1099

Retail Sales & Use Tax, additional local; use of revenues for construction or renovation of schools.

VA HB531

Sales and use tax, additional local; revenues to support construction or renovation of schools.

VA HB805

Sales and use tax, local; additional tax authorized in counties & cities to support schools.

VA SB1307

Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

VA HB2316

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA SB1408

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.

VA HB458

Sales and use tax, local; additional tax authorized in all counties & cities to support schools.