Virginia 2025 Regular Session

Virginia House Bill HB889

Introduced
1/9/24  

Caption

Retail Sales and Use tax; levies tax on following services: admissions, charges for recreation, etc.

Impact

The implementation of this bill would modify existing state tax laws, allowing local governments to raise funds independently through a referendum. Localities that choose to adopt this tax will have the authority to use the revenues without state interference. Additionally, the tax would not apply to food and essential personal hygiene products, which is aimed at alleviating the financial burden on low-income families. This initiative is expected to result in significant investments in school infrastructure, potentially improving educational outcomes in the affected areas.

Summary

House Bill 889 seeks to introduce an additional local sales tax aimed specifically at funding capital projects for the construction or renovation of schools. The proposal allows qualifying localities to levy a general retail sales tax not exceeding one percent. This revenue can only be used explicitly for school construction, thus tying the tax increase directly to educational infrastructure improvements. The intention is to streamline local funding mechanisms to ensure that communities can directly fund improvements in educational facilities.

Contention

The discourse surrounding HB 889 includes varying opinions regarding local control over taxation. Proponents argue that empowering local authorities to make such funding decisions enhances community involvement and caters to specific local needs. Conversely, critics express concerns that relying on local sales tax increases may disproportionately affect lower-income residents, who could face higher living costs. Additionally, there are concerns about establishing a patchwork of tax structures across different localities, which could complicate economic dynamics across the state.

Companion Bills

VA HB889

Carry Over Retail Sales and Use Tax; levies tax on following services: admissions, charges for recreation, etc.

Similar Bills

VA HB1755

Sales and use tax on services and digital personal property.

VA HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA SB632

Income tax, state; decreases certain taxes, increases amount of tax credit.

VA HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

VA SB1307

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

VA SB1172

RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

VA HB2006

RS and UT; food purchased for human consumption and essential personal hygiene products.

VA SB874

Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects.