Public Comments for 01/31/2022 Finance - Subcommittee #2
HB75 - Localities; restricts authority to impose transient occupancy tax at rate that exceeds five percent.
No Comments Available
HB152 - Sales and use tax; exemption for portion of payment card processing fees.
Last Name: Koeda Locality: Christiansburg

I would like to talk about it. Thanks.

Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB298 - Land bank ordinances; disposition.
Last Name: MacNelly Organization: Maggie Walker Community Land Trust Locality: Richmond, VA

Land banks are tools to deal with vacant property -- they are new to Virginia but proven tools used throughout the country for the very purpose of address blight and returning underutilized properties to the tax rolls. As we know, vacant properties pose a number of threats to neighborhood stability and safety, and also negatively affect property values. This bill comes out of collaboration and conversation between the several existing land banks in Virginia. They are on the ground, trying to make this relatively new program work, and have identified the additional supports outlined in this bill as necessary to continue doing the work they do to improve property condition and value for their localities. Maggie Walker Community Land Trust, serving as Richmond's regional Land Bank, support this bill as a way to improve the strength and efficiency for all of Virginia's land banks, with the ultimate goal of having a positive outcome on neighborhood property values and stability! Thank you to our representatives for their hard work championing this legislation!

HB380 - License taxes, local; elimination of authority to impose.
No Comments Available
HB462 - Retail Sales and Use Tax; extends sunset date for exemption of aircraft components.
No Comments Available
HB518 - Sales and transient occupancy taxes; accommodations intermediaries.
Last Name: Divers Organization: Charlottesville Commissioner of the Revenue Locality: Charlottesville

Comments Document

1. Online platforms are NOT taxpayers. They are fiduciaries entrusted to collect money from a taxpaying public who assumes that their tax dollars will ultimately be remitted to the correct locality. NOTHING in HB518 assures that of happening. Localities are being asked to take a check and the platform’s word for it: “Trust us. It’s what we owe ya.” 2. This bill leaves no audit trail to assure correctness of remitted taxes. The word “audit” does not appear in the text of this bill anywhere. The platforms’ idea of an audit is to force localities to initiate legal process every time we need information. The platforms and their representatives know exactly how absurd that is and what a chilling effect it has on transparency. That’s the point. 3. Local hotels and restaurants rely on meals and lodging taxes correctly returned to their localities so that their local governments can promote and reinvest in their industry. Tax officials need to know the locations and amounts associated with tax remissions so that we can guarantee that dollars are remitted to the correct locality. 4. The special treatment envisioned in this bill is not something that would EVER be countenanced for a local business anywhere in the State. Without question, this is an instance of massive out-of-state corporations dictating the special terms under which they will deign to comply with their most basic of responsibilities. What is to stop every other industry and business in the Commonwealth from coming to the table for the same deal? Please vote no on HB518 – at least until the language from HB7 is inserted or the current language is revised to require a monthly submission of addresses and gross receipts associated with each respective address.

HB607 - Retail Sales and Use Tax; extends sunset date for exemption of aircraft components.
No Comments Available
HB911 - Approved local volunteer activities; enables localities to provide credit against taxes & fees.
Last Name: Jenkins Locality: GOOCHLAND

We believe volunteers are critical to carry out important services to people in need in our communities. Credits against taxes and fees for individuals who volunteer for legitimate volunteering in communities may entice more people to help. Ron & Nannette Jenkins 804 677 - 4290 jenkinsgzj@aol.com

HB936 - Gold, silver, & platinum bullion, etc.; removes sunset date for sales tax exemption.
Last Name: Cortez Organization: Sound Money Defense League Locality: Charlotte, NC

Esteemed Committee Members, On behalf of the Sound Money Defense League, I ask that you vote YES on House Bill 936, a measure that maintains current law by extending the existing sales tax exemption on the purchases of precious metals purchases and removes the $1,000 transaction threshold to be eligible for the exemption. Most people who buy gold and silver do so in small increments as a way to save their wealth. This $1,000 threshold harms small-time investors in Virginia. The Virginia sales tax exemption on the monetary metals should be maintained for a few reasons: • Levying sales taxes on precious metals is inappropriate. Sales taxes are typically levied on final consumer goods. Computers, shirts, and shoes carry sales taxes because the consumer is "consuming" the good. Precious metals are inherently held for resale, not "consumption," making the application of sales taxes on precious metals inappropriate. • Studies have shown that taxing precious metals is an inefficient form of revenue collection. The results of one study involving Michigan show that any sales tax proceeds a state collects on precious metals are likely surpassed by the state revenue lost from conventions, businesses, and economic activity that are driven out of the state. The harm is exacerbated when you consider that many of Virginia’s neighbors (Maryland, West Virginia, and North Carolina) have already stopped taxing gold and silver. Kentucky and Tennessee are two of the several states considering their own sales tax exemptions for precious metals this year. • Taxing gold and silver harms in-state businesses. It’s a competitive marketplace, so buyers will take their business to neighboring states, such as Maryland, West Virginia, and North Carolina (which have eliminated or reduced sales tax on precious metals), thereby undermining Virginia jobs. Levying sales tax on precious metals harms in-state businesses who will lose business to out-of-state precious metals dealers. Investors in Richmond can easily avoid paying $195 in sales taxes, for example, on a $1,950 purchase of a one-ounce gold bar. In total, 41 states (including Virginia) have reduced or eliminated sales tax on the monetary metals. Five more states are considering eliminating the tax this year. • Taxing precious metals is unfair to certain savers and investors. Gold and silver are held as forms of savings and investment. Virginia does not tax the purchase of stocks, bonds, ETFs, currencies, and other financial instruments. • Taxing precious metals is harmful to citizens attempting to protect their assets. Purchasers of precious metals aren't fat-cat investors. Most who buy precious metals do so in small increments as a way of saving money. Precious metals investors are purchasing precious metals as a way to preserve their wealth against the damages of inflation. Inflation harms the poorest among us, including pensioners, Virginians on fixed incomes, wage earners, savers, and more. Please vote YES on HB 936 to maintain and extend current Virginia law alongside the 40 other states which have already reduced or eliminated sales taxes on precious metals to honor the only form of money mentioned in the U.S. Constitution and to lower the tax burden on Virginia constituents.

Last Name: Banks Locality: Williamsburg

Comments Document

See attachment.

HB996 - Land use assessment; parcels with multiple owners.
Last Name: Albert Organization: Treasurers Association of Virginia Locality: Richmond

Comments Document

Please see attached correspondence to Delegate Webert, expressing concerns regarding the bill as introduced and suggesting a substitute.

Last Name: Calvert Organization: Virginia Conservation Network Locality: Richmond

Comments Document

Please support HB996 from Del. Webert. Comments attached.

Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1084 - License taxes, local; limitation of authority.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1087 - Solar photovoltaic projects; local taxation for projects less than five megawatts or less.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1114 - Real property; additional tax on commercial and industrial property in certain localities.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1154 - Retail Sales and Use Tax; exemption for aircraft parts, extends sunset provision.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1185 - Tax, local; solar facility exemption, effective date.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1190 - Motor vehicle sales and use tax; definition of sale price.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1239 - Personal property; other classifications of tangible property for taxation.
Last Name: Gottschalk Organization: Mecklenburg County Locality: Mecklenburg County

Mecklenburg County supports the House Finance Subcommittee Amendment in the Nature of a Substitute for Del. Scott's HB 1239 and urges favorable treatment by the full Committee. As adopted, the Amendment provides local governments with greater flexibility to adjust tax rates in accordance with prevailing economic circumstances. Mecklenburg would appreciate the ability to set vehicle personal property tax rates without altering the overall tax rate for each and every item of personal property. Most other items of general personal property (as set out in 58.1-3503) have a corresponding classification in 58.1-3506 that allows for independent rate setting, provided that rate does not exceed the overall rate; there is no reason for personal vehicles to be excluded from this mechanism and be tied exclusively to a general rate. Mecklenburg also supports enactment clause #2 (the emergency clause), as this would provide local governments the tool with which to implement the bill's provisions as part of a local government's adoption of a FY 2022-23 Budget Ordinance. This will enable careful consideration of an appropriate rate in relation to other revenue sources and fiscal pressures. Otherwise, once the power is provided through a regular date of effectiveness, governments would have to rush to amend the rate and reprogram tax systems after July 1, 2022 but before the personal property book is transferred at the end of August, in advance of the September 1 deadline in 58.1-3118.

Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1295 - Personal property tax; locality may exempt farm machinery and farm implements.
Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

HB1308 - Sales and use tax; entitlement to revenues from tourism projects.
Last Name: Brown Locality: Hanover County

Hello, I am a surviving spouse of a military member, my husband First Sgt Daniel P Brown died in the line of duty while serving in the Marine Corp in March of 2002. My husband was not considered disabled and died before Jan 2011, so I do not qualify for the Virginia code title 58.1, Chapter 32, section 58-1-3219.5 real estate tax exemption. When my husband passed away I was left as a single parent of 2 teenage children. I was also a first time homeowner. We lived in base housing all throughout my husbands military career and decided to make Fredericksburg our home since retirement from the military was the next step in our lives. We built a home for a place for our family to establish roots. My husbands death in 2002 was sudden and unexpected. After his death I decided to stay in Virginia because of the great support from friends and neighbors, and a job I truly loved. I am fortunate to have my current military benefits. I have not remarried however I have moved to another home. My children have grown up and I am now a grandparent. Cost of living has increased in Virginia over the years. Real estate Property taxes in my county have increased as well. I ask you to please consider amending the current real estate tax exemption, Virginia code title 58.1, Chapter 32, section 58-1-3219 to include surviving spouses of military service members who died while on active duty whose death was found to be “within the line of duty”. Thank you for your time, Denise M Brown

Last Name: Tisha Erby Organization: RPS Locality: Richmond City

Hello I’m Tisha Erby Mother of 5 boys , 4 are Richmond Public School Students and WE support HB 531 which will allow all counties and cities to use a 1% sales tax to pay for the construction of new schools. [RPS-George Wythe High School] needs this additional revenue to build new schools and modernize facilities to improve the learning experience of its students. According to the Virginia Department of Education, more than half of the state’s school buildings are more than 50 years old. Unfortunately, my community is home to several of these outdated buildings including George Wythe High School. Students and teachers are placed in unsafe environments that may have leaky roofs, windowless classrooms, mold, poor ventilation, and broken HVAC systems. It is not helpful to the learning environment and development of children to attend school in buildings that harm their health and well-being. Having the sales tax as an option will give us the opportunity to fix the crumbling schools in my school district. I am afraid that if the General Assembly doesn’t pass this bill, another generation of students will be forced to sit in outdated, 50-year old classrooms that are inadequate for what students need today. Please prioritize education and the future of our commonwealth by taking this necessary step to invest in our schools, our students, and our community. Thank you so much for listening and remember #WytheCantWait #AllRPSCantWait #WeAreRPS

End of Comments