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2017 SESSION
SB 836 License taxes; if locality imposes tax upon business, tax shall be based upon Va. taxable income.
Introduced by: Amanda F. Chase | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
License taxes; Virginia taxable income. Provides that if a locality imposes a license tax upon a business, the tax shall be based upon the Virginia taxable income of the business. Current law allows a locality to impose the tax upon gross receipts or Virginia taxable income.
FULL TEXT
HISTORY
- 11/15/16 Senate: Prefiled and ordered printed; offered 01/11/17 17101006D
- 11/15/16 Senate: Referred to Committee on Finance
- 01/24/17 Senate: Passed by indefinitely in Finance (15-Y 1-N)