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2012 SESSION

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HB 24 BPOL tax; certain localities required to assess on Virginia taxable income.

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

SUMMARY AS INTRODUCED:

BPOL tax; certain localities required to assess on Virginia taxable income.  Requires that the local license (BPOL) tax be imposed on the Virginia taxable income of a business for any locality that did not impose a BPOL tax in license year 2011 and subsequently elects to impose a BPOL tax. Under current law, the tax base upon which the local license tax is imposed is the gross receipts or gross income of businesses with a place of business in the locality.

FULL TEXT

• 12/07/11  House: Prefiled and ordered printed; offered 01/11/12 12100250D  pdf | impact statements

HISTORY

• 12/07/11  House: Prefiled and ordered printed; offered 01/11/12 12100250D
• 12/07/11  House: Referred to Committee on Finance
• 01/12/12  House: Assigned Finance sub: Subcommittee #2
• 01/25/12  House: Subcommittee recommends passing by indefinitely by voice vote
• 02/14/12  House: Left in Finance