COMMITTEE ON BUDGET, APPROPRIATIONS AND FINANCE 
 
 
BILL NO. 36-0023 
 
Thirty-Sixth Legislature of the Virgin Islands 
 
 
 
February 27, 2025 
 
 
 
An Act amending title 33 Virgin Islands Code, chapter 4, section 72 relating to the highway 
user tax 
 
 
 
PROPOSED BY:  Senator Ray Fonseca 
 
Be it enacted by the Legislature of the Virgin Islands:  
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SECTION 1.  Title 33 Virgin Islands Code, chapter 4, section 72 is amended as 
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follows: 
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(a) 
by inserting “)” after “Virgin Islands” where it appears in the second instance; 
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(b) 
by striking “of sixteen cents per pound” and inserting “based on weight 
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classification set forth below”; and  
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(c) 
by inserting after “$25.00” the following: 
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“Class 1:  Weight 0000-6000 pounds – $0.16 per pound; 
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Class 2:  Weight 6001-10,000 pounds – $0.18 per pound; 
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Class 3:  Weight 10,001-14,000 pounds – $0.20 per pound; 
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Class 4:  Weight 14,001-16,000 pounds – $0.22 per pound; 
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Class 5:  Weight 16,001-19,500 pounds – $0.24 per pound; 
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Class 6:  Weight 19,501-26,000 pounds – $0.26 per pound; 
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Class 7:  Weight 26,001-33,000 pounds – Rate $0.28 per pound; and 
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Class 8:  Weight 33,001 and up – $0.30 per pound.” 
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SECTION 2.  This act take effect 60 days after enactment. 
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SECTION 3.  The Virgin Islands Bureau of Internal Revenue shall make public 
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announcements from the enactment day of this act advising the public of the rate change. 
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BILL SUMMARY 
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This bill provides the for the payment of highway user tax based on the weight 
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classification of a vehicle. 
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BR25-0239/February 25, 2025/SLR 
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