COMMITTEE ON BUDGET, APPROPRIATIONS AND FINANCE 
04/16/2024-REASSIGNED TO THE COMMITTEE ON ECONOMIC DEVELOPMENT AND 
AGRICULTURE 
BILL NO. 
36-0063 
 
Thirty-Sixth Legislature of the Virgin Islands 
 
 
 
March 28, 2025 
 
 
 
An Act amending title 33, Virgin Islands Code subtitle 1, chapter 3, sections 41, 42(a), and 
43(a) and (c) to clarify that gross receipts taxes must be paid by all contractors doing business 
in the Virgin Islands regardless of physical location 
 
 
 
PROPOSED BY: 
 
 
Senators Clifford A. Joseph, Sr., Novelle E. Francis, Jr., 
Marise C. James and Hubert L. Frederick 
 
Be it enacted by the Legislature of the Virgin Islands: 
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SECTION 1.  Title 33, Virgin Islands Code subtitle 1, part I, chapter 3 is amended as 
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follows: 
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(a) 
In section 41: 
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(1) 
by inserting “regardless of physical location.” after the first instance of the 
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word “Islands”. 
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(b) 
In section 42(a): 
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(1) 
by inserting “, regardless of physical location.” after the first instance of the 
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word “Islands”. 
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(c) 
In section 43(a): 
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(1) 
by inserting “regardless of physical location.” after the first instance of the 
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word “Islands”. 
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(d) 
In section 43(c): 
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(1) 
By inserting the words “disaster recovery projects;” after the word 
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“projects”; 
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(2) 
By inserting the word “all” before the word “undertakings”; and 
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(3) 
By inserting the words “being done in the Virgin Islands or for the Virgin 
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Islands regardless of the contractor’s physical location” after the word “undertakings”. 
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BILL SUMMARY 
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This bill amends title 33 Virgin Islands Code, subtitle 1, chapter 3 to require gross receipts 
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taxes from contractors doing business in the Virgin Islands regardless of physical location. 
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BR25-0413/March 25, 2025/KEH 
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