HomeMy WebLinkAbout002-26 (InitiatingReferendum1-percentRetailSalesTax)RESOLUTION
A RESOLUTION OF THE FREDERICK COUNTY BOARD OF SUPERVISORS
INITIATING A REFERENDUM PURSUANT TO SECTION 58.1-605.1 OF THE CODE OF
VIRGINIA AS AMENDED BY THE 2026 BIENNIAL BUDGET OF THE
COMMONWEALTH OF VIRGINIA TO AUTHORIZE IMPOSITION OF A LOCAL
GENERAL RETAIL SALES TAX NOT TO EXCEED 1 %, THE PROCEEDS OF WHICH
TAX WOULD BE TO PROVIDE REVENUE SOLELY FOR CAPITAL PROJECTS FOR
CONSTRUCTION OR MAJOR RENOVATION OF SCHOOLS IN FREDERICK COUNTY
INCLUDING REPAYMENT OF BONDS ISSUED FOR SCHOOL CONSTRUCTION OR
MAJOR RENOVATION CAPITAL PROJECTS.
WHEREAS, effective July 1, 2026, the Virginia General Assembly has enacted its biennial
budget and appropriation legislation ("Budget Bill") for the biennium commencing July 1, 2026
and ending June 30, 2028; and
WHEREAS, the Budget Bill enacts amendments to Section 58.1-605.1 of the Code of
Virginia authorizing all Virginia cities and counties to levy a general retail sales tax at a rate not
to exceed 1 % to provide revenue solely for new construction and major renovation of schools; and
WHEREAS, said tax may only be levied if it is approved in a referendum within the
County, said referendum to be initiated by this Resolution; and
WHEREAS, any such tax approved by referendum and imposed by the County shall expire
(i) upon repayment of bonds or loans issued for school construction or major renovation projects
or (ii) if the school construction or renovation projects are not to be financed by bonds or loans,
on or before June 30, 2046; and
WHEREAS, the Board of Supervisors desires to initiate a referendum for the purposes
herein set forth.
NOW THEREFORE BE IT RESOLVED by the Frederick County Board of Supervisors
as fo11ows:
1. That the Board of Supervisors hereby requests that the Circuit Court of Frederick
County order a referendum pursuant to Virginia Code Sections 24.2-684 and 58.1-
605.1, as amended by the Budget Bi11, on the issue of whether the County may levy a
general retail sales tax at a rate not to exceed 1 % to provide revenue solely for capital
projects for the construction or major renovation of public schools in Frederick County.
2. For any such capital projects for the construction or major renovation of schools in the
County financed by bonds or loans, the tax levied pursuant to this Resolution, if
approved by referendum, shall expire on the date by which such bonds or loans shall
be repaid.
3. For any such capital projects for the construction or major renovation of schools in the
County not financed by bonds or loans, the tax levied pursuant to this Resolution, if
approved by referendum, shall expire on June 30, 2046.
4. An attested copy of this Resolution shall be forwarded by the County Clerk to the Clerk
of the Circuit Court for consideration and approval by the Court, if deemed to be in
order, and for processing and publication in accordance with state code requirements.
5. The language to appear on the ballot on the referendum is proposed by the Board of
Supervisors to be as follows: Shall Frederick County, Virginia be allowed to enact a
local retail sales tax ofup to one percent (1%) to provide funds that can only be used
for construction or major renovation of public schools in Frederick County for a period
of not more than twenty years?
6. An attested copy of th is Resolution shall be forwarded by the County Clerk to the
Registrar and the Electoral Board of the County.
Adopted this 8th day of July 2026 by the following recorded vote:
John F. Jewell, Chainnan
Albert L. Orndorff
Jason C. Aikens
Robert W. Wells
No. 002-26
Aye
Aye
Aye
Aye
Michael D. Guevremont
Robert T. Liero
Gary R. Oates
A COPY ATTEST
Michael L. Bollhoefi .
Frederick County
Aye
Aye
Aye