Page 325

_ 325 Item Details($) Appropriations($) ITEM 250. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 263 of this act. Total for Department of Accounts $66,180,826 $66,759,791 $68,753,608 General Fund Positions 115.00 115.00 126.00 Nongeneral Fund Positions 54.00 54.00 Position Level 169.00 169.00 180.00 Fund Sources: General $15,599,781 $15,599,781 $17,593,598 Special $1,108,292 $1,108,292 Internal Service $49,472,753 $50,051,718 Department of Accounts Transfer Payments (162) 251. Financial Assistance to Localities - General (72800) a sum sufficient, estimated at $495,380,000 $495,380,000 Distribution of Rolling Stock Taxes (72806) $6,530,000 $6,530,000 Distribution of Recordation Taxes (72808) $20,000,000 $20,000,000 Financial Assistance to Localities - Rental Vehicle Tax (72810) $50,000,000 $50,000,000 Distribution of Sales Tax Revenues from Certain Public Facilities (72811) $2,000,000 $2,000,000 Distribution of Tennessee Valley Authority Payments in Lieu of Taxes (72812) $1,250,000 $1,250,000 Distribution of the Virginia Communications Sales and Use Tax (72816) $350,000,000 $350,000,000 Distribution of Payments to Localities for Enhanced Emergency Communications Services (72817) $37,000,000 $37,000,000 Distribution of Sales Tax Revenues from Certain Tourism Projects (72819) $600,000 $600,000 Distribution of Historic Triangle Sales Tax Collections (72820) $28,000,000 $28,000,000 Fund Sources: General $30,380,000 $30,380,000 Trust and Agency $50,000,000 $50,000,000 Dedicated Special Revenue $415,000,000 $415,000,000 Authority: §§ 15.2-5914, 58.1-608.3, 58.1-662, 58.1-816, 58.1-1736, 58.1-1741, 58.1- 2658.1, and 58.1-3406, Code of Virginia. A.1. In order to carry out the provisions of § 58.1-645 et seq., Code of Virginia, there is hereby appropriated a sum sufficient amount of nongeneral fund revenues estimated at $350,000,000 in the first year and $350,000,000 in the second year equal to the revenues collected pursuant to § 58.1-645 et seq., Code of Virginia, from the Virginia Communications Sales and Use Tax. All revenue received by the Commonwealth pursuant to the provisions of § 58.1-645 et seq., Code of Virginia, shall be paid into the state treasury and deposited to the Virginia Communications Sales and Use Tax Fund and shall be distributed pursuant to § 58.1-662, Code of Virginia, and Item 270 of this act. For the purposes of the State Comptroller's preliminary and final annual reports required by § 2.2-813, Code of Virginia, however, all deposits to and disbursements from the fund shall be accounted for as part of the general fund of the state treasury. 2. It is the intent of the General Assembly that all such revenues be distributed to counties, cities, and towns, the Department for the Deaf and Hard-of-Hearing, and to the Department of Taxation for the costs of administering the Virginia Communications Sales and Use Tax Fund. B. In order to carry out the provisions of § 58.1-1734 et seq., Code of Virginia, there is hereby appropriated a sum sufficient amount of nongeneral fund revenues estimated at