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2004 SESSION

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HB 461 Business, professional and occupational license (BPOL) tax; license fees, rates and requirements.

Introduced by: Thelma Drake | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Business, Professional and Occupational Licensing Tax (BPOL). Phases in lower rates based on growth for each of the four BPOL categories by five cents and allows only a $25 fee rather than $50, for businesses that start up in the last six months of a taxable year. These changes are effective for taxable years beginning on or after January 1, 2005.


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