VA HB720

Imposes a 10% tax on gross receipts of commercial entities operating adult websites for content that is "material harmful to minors" produced, sold, filmed, or based in Virginia

Defines "adult website" as any website, application, or digital platform where a substantial portion of content is material harmful to minors

Directs all revenue from this tax to be deposited into the Behavioral Health and Developmental Services Trust Fund

Requires the Department of Taxation to collect and enforce the tax using the same procedures as retail sales and use tax

Includes a non-severability clause, meaning if any provision is found unconstitutional, the entire law would be invalidated