SB 899

            
2020 SESSION

20101937D

SENATE BILL NO. 899


Offered January 8, 2020


Prefiled January 8, 2020

A BILL to amend and reenact �� 33.2-2509, 58.1-802.3, and 
 58.1-1743 of the Code of Virginia, relating to transit funding.
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Patrons-- Saslaw and Boysko

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Referred to Committee on Finance and Appropriations

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Be it enacted by the General Assembly of Virginia:
 
 
1. That �� 33.2-2509, 58.1-802.3, and 58.1-1743 of the Code 
 of Virginia are amended and reenacted as follows:
 
 
� 33.2-2509. Northern Virginia Transportation Authority Fund.
 
 
There is hereby created in the state treasury a special 
 nonreverting fund for Planning District 8 to be known as the Northern Virginia 
 Transportation Authority Fund, referred to in this chapter as "the 
 Fund." The Fund shall be established on the books of the Comptroller. All 
 revenues dedicated to the Fund pursuant to � �� 58.1-638 and 58.1-802.3, any other 
 funds that may be appropriated by the General Assembly, and any funds that may 
 be received for the credit of the Fund from any other source shall be paid into 
 the state treasury and credited to the Fund. Interest earned on moneys in the Fund 
 shall remain in the Fund and be credited to it. Any moneys remaining in the 
 Fund, including interest thereon, at the end of each fiscal year shall not 
 revert to the general fund but shall remain in the Fund.
 
 
The amounts dedicated to the Fund pursuant to � 
 �� 58.1-638 and 58.1-802.3 
 shall be deposited monthly by the Comptroller into the Fund and thereafter 
 distributed to the Authority as soon as practicable for use in accordance with 
 � 33.2-2510. If the Authority determines that such moneys distributed to it 
 exceed the amount required to meet the current needs and demands to fund 
 transportation projects pursuant to � 33.2-2510, the Authority may invest such 
 excess moneys to the same extent as provided in subsection A of � 33.2-1525 for 
 excess funds in the Transportation Trust Fund.
 
 
The amounts deposited into the Fund and the distribution and 
 expenditure of such amounts shall not be used to calculate or reduce the share 
 of federal, state, or local revenues otherwise available to participating 
 jurisdictions. Further, such revenues and moneys shall not be included in any 
 computation of, or formula for, a localitys ability to pay for public 
 education, upon which appropriations of state revenues to local governments for 
 public education are determined.
 
 
� 58.1-802.3. Regional transportation improvement fee.
 
 
A. In 
 addition to any other tax or fee imposed under the provisions of this chapter, 
 a fee, delineated as the "regional WMATA capital and local transportation 
 fee," is hereby imposed on each deed, instrument, or writing by which 
 lands, tenements, or other realty located in any county or city that is a member of the Northern Virginia 
 Transportation Authority 
 in a planning district described in this section is sold 
 and is granted, assigned, transferred, or otherwise conveyed to or vested in 
 the purchaser or any other person, by such purchasers direction. The rate of the fee, when the consideration or value of the interest, 
 whichever is greater, equals or exceeds $100, shall be $0.15 for each $100 or 
 fraction thereof, exclusive of the value of any lien or encumbrance remaining 
 thereon at the time of the sale, whether such lien is assumed or the realty is 
 sold subject to such lien or encumbrance shall be imposed in a planning district 
 established pursuant to Chapter 42 (� 15.2-4200 et seq.) of Title 15.2 that (i) 
 as of January 1, 2013, has a population of two million or more, as shown by the 
 most recent United States Census, has not less than 1.7 million motor vehicles 
 registered therein, and has a total transit ridership of not less than 50 
 million riders per year across all transit systems within the planning district 
 or (ii) as shown by the most recent United States Census, meets the population 
 criteria set forth in clause (i) and also meets the vehicle registration and 
 ridership criteria set forth in clause (i).
 
 
B. 1. For any county 
 or city that meets the requirements in subsection A and is located in a 
 transportation district established pursuant to Chapter 19 (� 33.2-1900 et 
 seq.) of Title 33.2 that as of January 
 1, 2018, meets the criteria established in � 33.2-1936, the rate of the fee, 
 when the consideration or 
 value of the interest, whichever is greater, equals or exceeds $100, shall be 
 $0.20 for each $100 or fraction thereof, exclusive of the value of any lien or 
 encumbrance remaining thereon at the time of the sale, whether such lien is 
 assumed or the realty is sold subject to such lien or encumbrance.
 
 
2. Fees imposed by 
 this subsection and subsection A shall be collected by the clerk of the court 
 and deposited into the state treasury as soon as practicable. Such fees shall 
 then be deposited as follows: an amount equal to 50 percent of such fees shall 
 be deposited into the fund established in � 33.2-2509, and an amount equal to 
 50 percent of such fees shall be deposited into the fund established pursuant 
 to � 33.2-3401.
 
 
C. 1. For any county 
 or city that meets the requirements of subsection A other than such county or 
 city described in subsection B, the rate of the fee, when the consideration or 
 value of the interest, whichever 
 is greater, equals or exceeds $100, shall be $0.15 for each $100 or fraction 
 thereof, exclusive of the value of any lien or encumbrance remaining thereon at 
 the time of the sale, whether such lien is assumed 
 or the realty is sold subject to such lien or encumbrance. In any case in which 
 the fee is imposed pursuant to 
 clause (ii) of subsection A, such fee shall be effective beginning on the July 
 1 immediately following the calendar year in which all of the criteria under 
 such clause have been met.
 
 
2. Fees imposed by 
 this subsection and subsection A shall be collected by the clerk of the court. One-third 
 of such fees shall be retained by the county or city in which they were 
 collected and shall be used solely for transportation purposes. An amount equal 
 to two-thirds of the fees shall be deposited into 
 the state treasury as soon as practicable and shall then be deposited into the 
 fund established pursuant to � 33.2-2509.
 
 
D. The 
 fee imposed by this section shall be paid by the grantor, or any person who 
 signs on behalf of the grantor, of any deed, instrument, or writing subject to 
 the fee imposed by this section.
 
 
E. No 
 such deed, instrument, or other writing shall be admitted to record unless 
 certification of the clerk wherein first recorded has been affixed thereto that 
 the fee imposed pursuant to this section has been paid.
 
 
Fees imposed by this 
 section shall be collected by the clerk of the court. For fees collected in a 
 county or city located in a transportation district established pursuant to 
 Chapter 19 (� 33.2-1900 et seq.) of Title 33.2 that as of January 1, 2018, 
 meets the criteria established in � 33.2-1936 shall be transferred to the state 
 treasury as soon as practicable and deposited into the fund established in � 
 33.2-3401. The fees collected in any other county or city in which the fee is 
 imposed shall be retained by the county or city, and shall be used solely for 
 transportation purposes.
 
 
� 58.1-1743. Transportation district transient occupancy tax.
 
 
In addition to all other fees and taxes imposed under law, 
 there is hereby imposed an additional transient occupancy tax at the rate of two 
 three percent of the amount of the charge for the occupancy 
 of any room or space occupied in any county or city located in a transportation 
 district established pursuant to Chapter 19 (� 33.2-1900 et seq.) of Title 33.2 
 that as of January 1, 2018, meets the criteria established in � 33.2-1936.
 
 
The tax imposed under this section shall be imposed only for 
 the occupancy of any room or space that is suitable or intended for occupancy 
 by transients for dwelling, lodging, or sleeping purposes.
 
 
The tax imposed under this section shall be administered by 
 the locality in which the room or space is located in the same manner as it 
 administers the tax authorized by � 58.1-3819 or 58.1-3840, mutatis mutandis, 
 except as herein provided. The revenue generated and collected from the tax 
 shall be deposited by the local treasurer into the state treasury pursuant to � 
 2.2-806 and transferred by the Comptroller into special funds established by 
 law. In the case of the Northern Virginia Transportation District, the revenue 
 generated and collected therein shall be deposited into the fund established in 
 � 33.2-3401. For additional transportation districts that may become subject to 
 this section, funds shall be established by appropriate legislation.