Virginia legislation · 2026 Regular Session
Virginia SB66: A BILL to amend and reenact §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia, relating to additional local sales and use tax to support schools; referendum.
Status: In committee, February 4, 2026
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for public school capital projects, defined in the bill, if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax. This bill is a recommendation of the Joint Legislative Audit and Review Commission.
What the bill says
To amend and reenact §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia, relating to additional local sales and use tax to support schools; referendum. ---------- Patrons--McPike, Boysko, Favola, Hackworth, Locke and Salim ---------- Referred to Committee on Finance and Appropriations ---------- 1. That §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia are amended and reenacted as follows: § 58.1-602. Definitions. As used in this chapter, unless the context clearly shows otherwise: "Accommodations" means any room or rooms, lodgings, or acco.
From the introduced text, December 16, 2025:
A BILL to amend and reenact §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia, relating to additional local sales and use tax to support schools; referendum. ---------- Patrons--McPike, Boysko, Favola, Hackworth, Locke and Salim ---------- Referred to Committee on Finance and Appropriations ---------- 1. That §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia are amended and reenacted as follows: § 58.1-602. Definitions. As used in this chapter, unless the context clearly shows otherwise: "Accommodations" means any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for a consideration. "Accommodations" does not include rooms or space offered by a person in the business of providing conference rooms, meeting space, or event space if the person does not also offer rooms available for overnight sleeping. "Accommodations fee" means the room charge less the discount room charge, if any, provided that the accommodations fee shall not be less than $0. "Accommodations intermediary" means any person other than an accommodations provider that (i) facilitates the sale of an accommodation and (ii) either (a) charges a room charge to the customer, and charges an accommodations fee to the customer, which fee it …