Motor vehicle fuels; sales tax in certain regions of the Commonwealth.

Establishes a floor on the 2.1 percent sales tax imposed on motor vehicle fuels sold in Northern Virginia and Hampton Roads. The average distributor price of gasoline, as determined by the Commissioner of the Department of Motor Vehicles, on June 1, 2018, shall be the initial floor. If the average distributor price rises in future determinations, the new higher average will become the floor, until such time as the average distributor price of gasoline is determined to be equal to or greater than the average wholesale price of gasoline in the Commonwealth on February 20, 2013, which is the date of the floor used for the calculation of the state gasoline tax. After this threshold is met, the average distributor price used for the calculation of the regional tax will be the same as the average price used to calculate the state tax.