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2012 SESSION

• | print version

HB 10 BPOL tax; maximum fee and tax rates established by a locality.

Introduced by: Mark L. Cole | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

BPOL tax; maximum fee and tax rates established.  Prohibits a locality from increasing its local license (BPOL) fees or taxes above the rates of its BPOL fees and taxes imposed for the 2011 license year. The prohibition on increasing BPOL fees and taxes expires beginning with the 2015 license year.  The bill also authorizes a locality to impose the BPOL tax on (i) gross receipts or (ii) the Virginia taxable income of a corporation, the net income of a sole proprietorship, and the net income of a pass-through entity.  

FULL TEXT

• 12/01/11  House: Prefiled and ordered printed; offered 01/11/12 12100251D  pdf | impact statements
• 01/30/12  House: Committee substitute printed 12104799D-H1  pdf | impact statement
• 02/29/12  Senate: Committee substitute printed 12105764D-S1  pdf

HISTORY

• 12/01/11  House: Prefiled and ordered printed; offered 01/11/12 12100251D
• 12/01/11  House: Referred to Committee on Finance
• 01/12/12  House: Assigned Finance sub: Subcommittee #2
• 01/25/12  House: Subcommittee recommends reporting with amendment(s) (10-Y 0-N)
• 01/30/12  House: Reported from Finance with substitute (21-Y 1-N)
• 01/30/12  House: Committee substitute printed 12104799D-H1
• 01/31/12  House: Read first time
• 02/01/12  House: Read second time
• 02/01/12  House: Committee substitute agreed to 12104799D-H1
• 02/01/12  House: Engrossed by House - committee substitute HB10H1
• 02/02/12  House: Read third time and passed House (88-Y 12-N)
• 02/02/12  House: VOTE: PASSAGE (88-Y 12-N)
• 02/03/12  Senate: Constitutional reading dispensed
• 02/03/12  Senate: Referred to Committee on Finance
• 02/29/12  Senate: Committee substitute printed 12105764D-S1
• 02/29/12  Senate: Continued to 2013 in Finance (11-Y 2-N)