SB 452

Abstract

Motor vehicle fuels sales tax in certain counties and cities. Imposes a regional motor vehicle fuels sales tax at a rate of 7.6 cents per gallon and gasoline and 7.7 cents per gallon of diesel fuel in any county or city outside of the Northern Virginia or Hampton Roads regions or the Interstate 81 Corridor, where such a tax is already imposed. The new revenues will be returned to the transportation district in which the revenues are generated via the construction district grant program. The bill also converts the existing regional motor vehicle fuels sales in Northern Virginia, Hampton Roads, and the Interstate 81 Corridor from tax from a percentage of the distributor price of a gallon of gasoline to this same cents per gallon rate.  The rate will be indexed each year beginning July 1, 2021. 

Motor vehicle fuels sales tax in certain countiesand cities. Imposes an additional 2.1 percent wholesale gastax to any county or city outside of the Northern Virginia or HamptonRoads regions or the Interstate 81 Corridor, where such a tax isalready imposed. The revenues will be returned to the transportationdistrict in which the revenues are generated via the constructiondistrict grant program.