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2020 SESSION

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20104260D
HOUSE BILL NO. 948 Offered January 8, 2020 Prefiled January 7, 2020 A BILL to amend the Code of Virginia by adding in Chapter 37 of Title 58.1 a section numbered 58.1-3736, relating to license taxes; prohibition on rate increases; prohibition on new taxes. ---------- Patron-- Webert ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Chapter 37 of Title 58.1 a section numbered 58.1-3736 as follows:

§ 58.1-3736. Prohibition on license tax increases.

Any locality that levies license taxes pursuant to this chapter shall be prohibited from increasing the rate of any such license tax beyond the rate at which such tax was imposed as of January 1, 2020. Any locality that does not levy license taxes pursuant to this chapter shall be prohibited from levying any such tax at any time after January 1, 2020.