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39 chapters · 1,643 sections in this title.
Va. Code Ann. § 58.1-3741 Counties and cities authorized to levy severance license tax on the sale of coal
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A. The governing body of any county or city may levy a severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall be three-fourths of one perce…
Va. Code Ann. § 58.1-3742 Distribution of local coal road improvement severance tax
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Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county 20 percent of all revenues collected under the local coal road improvement severance license tax imposed under the authority of subs…
Va. Code Ann. § 58.1-3743 Severance license taxes to be paid to jurisdiction in which coal is severed
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All local coal severance license taxes levied pursuant to § 58.1-3741 shall be paid to the locality in which the coal is severed from the earth.
Va. Code Ann. § 58.1-3744 Uniform ordinance provisions
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The provisions of § 58.1-3703.1 with the exception of subdivisions A 1 and A 3 of such section shall apply to the taxes authorized by this chapter, mutatis mutandis.