Tax Type
BPOL Tax
Description
Taxing authority of two-year colleges
Topic
Local Power to Tax
Local Taxes Discussion
Date Issued
03-29-1989
March 29, 1989
Re: Ruling Request Taxing Authority of Two-Year Colleges
Dear ********************
This is in reply to your letter dated March 9, 1989, in which you request information regarding the taxing authority of two-year colleges in Virginia. Specifically, you ask how many two-year colleges in Virginia possess direct taxing authority and how such taxing authority is defined in Virginia.
RULING
In Virginia, no college, two-year or four-year has the authority to levy any tax. Taxing authority is reserved under the Constitution of Virginia to either the State government or to local governments as determined by the General Assembly.
I hope that this information will assist you in providing information to the
If you need additional information, please do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner