Source: https://vacode.org/58.1-606/
Timestamp: 2019-09-21 05:01:04
Document Index: 673969109

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 15', '§ 15', '§ 15', '§ 30', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

(Contingent effective date — see notes) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties (§ 58.1-606)—Virginia Decoded - Virginia Decoded
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§ 58.1-606 (Contingent effective date — see notes) To . . .
(Contingent effective date — see notes) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties
D. Prior to any change in the rate of the local sales and use tax, the Tax Commissioner shall provide remote sellers and single and consolidated providers with at least 30 days’ notice. Any change in the rate of local sales and use tax shall only become effective on the first day of a calendar quarter. Failure to provide notice pursuant to this section shall require the Commonwealth and the locality to hold the remote seller or single or consolidated provider harmless for collecting the tax at the immediately preceding effective rate for any period of time prior to 30 days after notification is provided.
G. Local use tax revenue shall be distributed among the cities and counties for which it is collected, respectively, as shown by the records of the Department, and the procedure shall be the same as that prescribed for distribution of local sales tax revenue under § 58.1-605. The local use tax revenue that is not accurately assignable to a particular city or county shall be distributed monthly by the appropriate state authorities among the cities and counties in this Commonwealth imposing the local use tax upon the basis of taxable retail sales in the respective cities and counties in which the local sales and use tax was in effect in the taxable month involved, as shown by the records of the Department, and computed with respect to taxable retail sales as reflected by the amounts of the local sales tax revenue distributed among such cities and counties, respectively, in the month of distribution. Notwithstanding any other provision of this section, the Tax Commissioner shall develop a uniform method to distribute local use tax. Any significant changes to the method of local use tax distribution shall be phased in over a five-year period. Distribution information shall be shared with the affected localities prior to implementation of the changes.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-606 on the official Code of Virginia website.
Marshall v. Northern Virginia Transp. Auth. (SCV, 02/29/08)
. . . 46.2-755.1, 46.2-755.2, 46.2-1167.1, 58.1-605, 58.1-606, 58.1-802.1, 58.1-2402.1, 58.1-3825.1, as . . .
§ § 58.1-614. (Contingent effective date -- see note) Vending machine sales
§ § 58.1-614. (Contingent expiration date -- see Editor's note) Vending machine sales
§ 15.2-5800 Definitions; professional baseball games; consent for construction
§ 15.2-5900 Definitions
§ 15.2-5914 Entitlement to sales tax revenues derived from a stadium
§ 30-19.03 Estimates to be prepared for legislation affecting local government expenditures and revenues
§ 58.1-1803 Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
§ 58.1-608.4 Suspension of exemption
§ 58.1-609.1 Governmental and commodities exemptions
§ 58.1-609.2 Agricultural exemptions
§ 58.1-609.5 Service exemptions
§ 58.1-609.6 Media-related exemptions
§ 58.1-611.2 Limited exemption for certain school supplies, clothing, and footwear
§ 58.1-611.3 (Expires July 1, 2017) Limited exemption for certain hurricane preparedness equipment
§ 58.1-625 (Effective July 1, 2017) Collection of tax