58.1-1720 - Tax on fuel sold in certain transportation districts.
§ 58.1-1720. Tax on fuel sold in certain transportation districts.
A. In addition to all other taxes now imposed by law, there is hereby imposeda license or privilege tax upon every distributor who engages in the businessof selling fuels at wholesale to retail dealers for retail sale in (i) anycounty or city that is a member of any transportation district in which arapid heavy rail commuter mass transportation system operating on anexclusive right-of-way and a bus commuter mass transportation system areowned, operated or controlled, by an agency or a commission as defined in §15.2-4502, or (ii) any county or city that is a member of any transportationdistrict that is subject to § 15.2-4515 C and that is contiguous to theNorthern Virginia Transportation District.
The tax shall be imposed at a rate of 2.1 percent of the sales price chargedby a distributor for fuels sold to a retail dealer for retail sale in anysuch county or city described in clause (i) or (ii). Such tax shall beimposed at the time of the sale by the distributor to the retail dealer. Thetax imposed by this article shall be paid by the distributor, but thedistributor shall separately state the amount of the tax and add such tax tothe sales price or charge. Thereafter, such tax shall be a debt from theretail dealer until paid and shall be recoverable at law in the same manneras other debts.
B. Every distributor collecting the tax imposed under this article shall filea monthly return no later than the twentieth of each month on a formprescribed by the Department, covering the sale of fuels by such distributorduring the preceding month, for which tax is imposed pursuant to subsection A.
For purposes of compensating a distributor for accounting for and remittingthe tax levied by this article, such distributor shall be allowed to deducttwo percent of the tax otherwise due in submitting his return and paying theamount due by him if the amount was not delinquent at the time of payment.
(Code 1950, § 58-730.5; 1980, c. 225; 1982, c. 358; 1984, c. 675; 1986, c.435; 1993, c. 310; 2006, c. 354; 2009, c. 532.)