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2014 SESSION

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SB 428 Personal property tax; localities authorized to tax telephone and telegraph companies.

Introduced by: Emmett W. Hanger, Jr. | Jill Holtzman Vogel | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Personal property tax; telephone and telegraph companies. Authorizes localities to tax the personal property of telephone and telegraph companies not used in furnishing telegraph, telephone, broadband personal, or mobile commercial communication services, at the applicable personal property rate. Under current law, all personal property of telegraph and telephone companies must be taxed at the locality's real property tax rate. The bill also requires telephone and telegraph companies to include in their annual report to the State Corporation Commission separate listings of property according to whether or not it is used in furnishing telegraph, telephone, broadband personal, or mobile commercial communication services.


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