12-20-2022 School Sales Tax AdditionPUBLIC HEARING NOTICE
The Pittsylvania County Board of Supervisors will hold a Public Hearing at 7:00 p.m.
on Tuesday, December 20, 2022, at the Board Meeting Room, 39 Bank Street,
Chatham, Virginia 24531, to receive citizen input on proposed additions to
the Pittsylvania County Code (Sections 6-3.2, 6.3.3, 6-3.4, and 6-3.5), as required by
the Virginia Code following the recent passage of the 1% Schools’ Sales Tax
Referendum. A complete copy of the proposed revisions is available at the Pittsylvania
County Administrator’s Office, 1 Center Street, Chatham, Virginia 24531, Monday
through Friday, 8:00 a.m. to 5:00 p.m., as well as on the County’s website at
www.pittsylvaniacountyva.gov.
SEC. 6-3.2. SCHOOL CONSTRUCTION SALES TAX, LEVY, RATE, AND
EXPIRATION.
School construction retail sales tax for the County, pursuant to § 58.1-605.1, Code of Virginia,
1950, as amended, a school construction retail sales tax at a rate of one percent (1%) to provide
revenue for capital projects for the construction and renovation of schools in the County, is hereby
levied. Said tax shall be added to the rate of the State sales tax imposed by Chapter 6, Title 58.1,
Code of Virginia, 1950, as amended. It shall be subject to all the provisions of Chapter 6, Title
58.1, Code of Virginia, 1950, as amended, all the amendments thereof, and the rules and
regulations published with respect thereto and to continue such existing tax. Said school
construction sales tax will commence on July 1, 2023, and expire on February 15, 2042.
SEC. 6-3.3. ADMINISTRATION AND COLLECTION.
Pursuant to §§ 58.1-605 and 58.1-605.1, Code of Virginia, 1950, as amended, the school
construction retail sales tax levied by this Article shall be administered and collected by the State
Tax Commissioner of the Commonwealth of Virginia in the same manner and subject to the same
penalties as provided for the State tax, with the adjustments requested by § 58.1-628, Code of
Virginia, 1950, as amended.
SEC. 6-3.4. SCHOOL CONSTRUCTION USE TAX, LEVY, RATE, AND
EXPIRATION.
Pursuant to § 58.1-606.1, Code of Virginia, 1950, as amended, thereby is hereby levied in the
County a school construction County use tax at the rate of one percent (1%) to provide revenue
for the construction and renovation of schools in the County. The said County school
construction use tax shall be added to the rate of the State sales tax imposed by Chapter 6, Title
58.1, Code of Virginia 1950, as amended, and shall be subject to all the provisions of that
Chapter, and all amendments thereof, and the rules and regulations published with respect
thereto and to continue such existing tax. Said school construction use tax will commence on
July 1, 2023, and expire on February 15, 2042.
SEC. 6-3.5. ADMINISTRATION AND COLLECTION.
The local use tax and school construction use tax shall be administered and collected by the
Tax Commissioner pursuant to the authority of §§ 58.1-606 and 58.1-606.1, Code of Virginia,
1950, as amended.