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2000 SESSION
HB 579 BPOL tax; flat fee.
Introduced by: Jo Ann S. Davis | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
BPOL tax; flat fee. Revises the business, professional and occupation license tax, making it a flat fee based on gross receipts for all businesses within a locality. The license fee ranges from $25 (for receipts of $100,000 or less) to $2,500 (for receipts of $5,000,001 or more). The effective date is January 1, 2001. The bill also directs the Department of Taxation, with the assistance of the Virginia Municipal League, the Virginia Association of Counties and any business organization or organizations which the Department of Taxation selects, to review the provisions of the bill and their effects beginning July 1, 2004, and to make recommendations concerning their findings to the 2005 General Assembly.
FULL TEXT
HISTORY
- 01/19/00 House: Consent to introduce
- 01/19/00 House: Presented & ordered printed 005670704
- 01/19/00 House: Referred to Committee on Finance
- 01/24/00 House: Assigned to Finance sub-committee: 2
- 02/09/00 House: Passed by indefinitely in Finance w/amd (22-Y 1-N)