How HB 720 changes current law

Compared against the Code of Virginia as published AI-generated reading aid — verify against the official bill.

This bill amends 1 section(s) of the Code of Virginia: 58.1-1749.

• 58.1-1749

  A. For the purposes of this section:

  Inserts “A. For the purposes of this section:”.

• 58.1-1749

  "Adult website" means a website, application, or digital or virtual platform that uses the

  Inserts “"Adult website" means a website, application, or digital or virtual platform that uses the”.

• 58.1-1749

  i

  Inserts “i”.

• 58.1-1749

  nternet to facilitate the dissemination of pictures, videos, or other content, a substantial portion of which is

  Inserts “nternet to facilitate the dissemination of pictures, videos, or other content, a substantial portion of which is”.

• 58.1-1749

  material harmful to minors.

  Inserts “material harmful to minors.”.

• 58.1-1749

  "Material harmful to minors" means the same as that term is defined in § 8.01-40.5.

  Inserts “"Material harmful to minors" means the same as that term is defined in § 8.01-40.5.”.

• 58.1-1749

  "Subs

  Inserts “"Subs”.

• 58.1-1749

  tantial portion" means the same as that term is defined in § 8.01-40.5.

  Inserts “tantial portion" means the same as that term is defined in § 8.01-40.5.”.

• 58.1-1749

  B.

  Inserts “B.”.

• 58.1-1749

  In addition to all other taxes now imposed by law,

  Inserts “In addition to all other taxes now imposed by law,”.

• 58.1-1749

  there is hereby imposed a tax at the rate of 10 percent

  Inserts “there is hereby imposed a tax at the rate of 10 percent”.

• 58.1-1749

  of the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and other content amounting to material harmful to minors

  Inserts “of the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and other content amounting to material harmful to minors”.

• 58.1-1749

  that is produced, sold, filmed, generated, or otherwise based in th

  Inserts “that is produced, sold, filmed, generated, or otherwise based in th”.

• 58.1-1749

  e Commonwealth

  Inserts “e Commonwealth”.

• 58.1-1749

  .

  Inserts “.”.

• 58.1-1749

  C. The revenues generated by the tax imposed under this

  Inserts “C. The revenues generated by the tax imposed under this”.

• 58.1-1749

  article

  Inserts “article”.

• 58.1-1749

  shall be deposited into the

  Inserts “shall be deposited into the”.

• 58.1-1749

  Behavioral Health and Developmental Services Trust Fund establish

  Inserts “Behavioral Health and Developmental Services Trust Fund establish”.

• 58.1-1749

  ed under § 37.2-318.

  Inserts “ed under § 37.2-318.”.

• 58.1-1749

  D.

  Inserts “D.”.

• 58.1-1749

  The Department shall collect, administer, and enforce this tax in the same manner that it collects, administers, and enforces the retail sales and use tax under Chapter 6 (§

  Inserts “The Department shall collect, administer, and enforce this tax in the same manner that it collects, administers, and enforces the retail sales and use tax under Chapter 6 (§”.

• 58.1-1749

  58.1-600

  Inserts “58.1-600”.

• 58.1-1749

  et seq.), mutatis mutandis.

  Inserts “et seq.), mutatis mutandis.”.

• 58.1-1749

  E

  Inserts “E”.

• 58.1-1749

  . The Tax Commissioner shall develop and make publicly available guidelines implementing the provisions of this article. Such guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).

  Inserts “. The Tax Commissioner shall develop and make publicly available guidelines implementing the provisions of this article. Such guidelines shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).”.