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SB66

Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

Status:
Consolidated

Latest Action: Feb. 4, 2026
Senate: Incorporated by Finance and Appropriations (SB607-Lucas) (10-Y 5-N)

Chief Patron:
Jeremy McPike (D)

Session:
2026 Regular Session

Summary

As Introduced. 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. (Less)
  • Bill History

  • 12/16/2025 - Senate: Prefiled and ordered printed; Offered 01-14-2026 26100837D
  • 12/16/2025 - Senate: Referred to Committee on Finance and Appropriations
  • 01/17/2026 - Senate: Fiscal Impact statement From TAX (1/17/2026 12:07 pm)
  • 02/04/2026 - Senate: Incorporated by Finance and Appropriations (SB607-Lucas) (10-Y 5-N)