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A BILL to amend the Code of Virginia by adding in Chapter 17 of Title 58.1 an article numbered 13, consisting of a section numbered 58.1-1749, relating to tax on electronic distribution of material harmful to minors. Tax on electronic distribution of material harmful to minors. Creates a tax at the rate of 10 percent of the gross receipts of any commercial entity operating an adult website, defined in the bill, for all sales, distributions, memberships, and other content amounting to material harmful to minors, defined in the bill, that is produced, sold, filmed, generated, or otherwise based in the Commonwealth. The bill provides that the revenues generated by this tax shall be deposited into the Behavioral Health and Developmental Services Trust Fund.