VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

1997 SESSION

• | print version

SB 917 Business, professional and occupational license tax.

Introduced by: H. Russell Potts, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Business, professional and occupational license tax. Requires that BPOL tax liability be based on the net receipts of a business. Net receipts are defined as the total receipts of a business, less all expenses and deductions allowed on the federal income tax return of the business. Currently, BPOL tax liability is based on the gross receipts of a business.

FULL TEXT

• 01/15/97  Senate: Presented & ordered printed 973321724  pdf

HISTORY

• 01/15/97  Senate: Presented & ordered printed 973321724
• 01/15/97  Senate: Referred to Committee on Finance
• 02/04/97  Senate: Left in Finance