republic-os/legislation/us/states/va/2020/sb-224.md

---
type: "Bill"
title: "Gloucester County; additional sales and use tax, appropriations to incorporated towns."
description: "Additional sales and use tax in Gloucester County; appropriations to incorporated towns for educational purposes. Authorizes Gloucester County to impose an additional local sales and use tax at a rate not to exceed one percent, as determined by the governing body, if initiated by a resolution of the local governing body and approved by the voters at a referendum. The bill requires the governing body to specify in the enacting ordinance the time period, not to exceed 20 years, for which the tax would be imposed. Revenue from the tax shall be used solely for capital projects for new construction or major renovation of schools in the locality enacting the tax. The bill removes the limit on the amount that Gloucester County may appropriate to an incorporated town that has not complied with the provisions of its charter relating to the elections of local officials. Under current law, such amount is limited to the amount the town would have received from local sales and use tax for educational purposes if such election had been held. Under current law, only Halifax County has the authority to impose such taxes and make such appropriations."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2020"
identifier: "SB 224"
citation: "Virginia SB 224 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Thomas K. Norment, Jr."]
version_count: 3
action_count: 28
vote_count: 7
first_action: "2019-12-31"
last_action: "2020-04-08"
source: "openstates"
source_identifier: "ocd-bill/bf180623-41ac-47ac-8cf2-4dc7596436b4"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+SB224"
source_hash: "fb432aac9602bfc5e286e957d6a5d3a983e458c47cd5f9a58683ab1136c42102"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia SB 224 (2020) — Gloucester County; additional sales and use tax, appropriations to incorporated towns.

Additional sales and use tax in Gloucester County; appropriations to incorporated towns for educational purposes. Authorizes Gloucester County to impose an additional local sales and use tax at a rate not to exceed one percent, as determined by the governing body, if initiated by a resolution of the local governing body and approved by the voters at a referendum. The bill requires the governing body to specify in the enacting ordinance the time period, not to exceed 20 years, for which the tax would be imposed. Revenue from the tax shall be used solely for capital projects for new construction or major renovation of schools in the locality enacting the tax. The bill removes the limit on the amount that Gloucester County may appropriate to an incorporated town that has not complied with the provisions of its charter relating to the elections of local officials. Under current law, such amount is limited to the amount the town would have received from local sales and use tax for educational purposes if such election had been held. Under current law, only Halifax County has the authority to impose such taxes and make such appropriations.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Acts of Assembly Chapter text (CHAP0865)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0865)
2. **Bill text as passed Senate and House (SB224ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB224ER)
3. **Impact statement from TAX (SB224)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+SB224)

## Votes

- VOTE: Passage (73-Y 25-N) — **72–25** (pass) · lower
- Reported from Finance and Appropriations (14-Y 2-N) — **14–2** (pass) · upper
- Reported from Finance with amendments (16-Y 6-N) — **16–6** (pass) · lower
- Subcommittee recommends reporting with amendments (8-Y 2-N) — **8–2** (pass) · lower
- Read third time and passed Senate (27-Y 12-N) — **27–12** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- House amendments agreed to by Senate (32-Y 8-N) — **32–8** (pass) · upper

## Sponsors

- Thomas K. Norment, Jr. — primary (person)
- M. Keith Hodges — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-12-31** Prefiled and ordered printed; offered 01/08/20 20101842D `introduction`
- **2019-12-31** Referred to Committee on Finance and Appropriations `referral-committee`
- **2020-01-08** Moved from Finance to Finance and Appropriations due to a change of the committee name
- **2020-01-12** Impact statement from TAX (SB224)
- **2020-01-15** Reported from Finance and Appropriations (14-Y 2-N) `committee-passage`
- **2020-01-16** Constitutional reading dispensed (40-Y 0-N)
- **2020-01-17** Read second time and engrossed `reading-2`
- **2020-01-20** Read third time and passed Senate (27-Y 12-N) `passage, reading-3`
- **2020-02-12** Placed on Calendar
- **2020-02-12** Read first time `reading-1`
- **2020-02-12** Referred to Committee on Finance `referral-committee`
- **2020-02-13** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2020-02-17** Subcommittee recommends reporting with amendments (8-Y 2-N)
- **2020-02-19** Reported from Finance with amendments (16-Y 6-N) `committee-passage`
- **2020-02-21** Read second time `reading-2`
- **2020-02-24** Read third time `reading-3`
- **2020-02-24** Committee amendments agreed to
- **2020-02-24** Engrossed by House as amended
- **2020-02-24** Passed House with amendments (73-Y 25-N) `passage`
- **2020-02-24** VOTE: Passage (73-Y 25-N)
- **2020-02-26** House amendments agreed to by Senate (32-Y 8-N)
- **2020-03-03** Enrolled
- **2020-03-03** Signed by Speaker
- **2020-03-04** Signed by President
- **2020-03-12** Enrolled Bill Communicated to Governor on March 12, 2020
- **2020-03-12** Governor's Action Deadline 11:59 p.m., April 11, 2020
- **2020-03-16** Impact statement from TAX (SB224ER)
- **2020-04-08** Approved by Governor-Chapter 865 (effective 7/1/20) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bf180623-41ac-47ac-8cf2-4dc7596436b4`. Confidence: reported (aggregated from official Virginia legislature records).