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1999 SESSION
HB 1930 BPOL tax; license tax on motor vehicle dealers.
Introduced by: R. Steven Landes | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
BPOL tax; license tax on motor vehicle dealers. Allows localities to provide by ordinance that any motor vehicle dealer who collects excess business license tax from purchasers shall return the overpayment to the purchasers within 120 days of discovering the overpayment and certifying such to the local commissioner of the revenue or other local assessing official. Any amounts which are not refunded shall be paid to the commissioner of the revenue or other local assessing official as additional business license tax.
SUMMARY AS INTRODUCED:
BPOL tax; license tax on motor vehicle dealers. Allows localities to provide by ordinance that any motor vehicle dealer who collects excess business license tax from purchasers shall return the overpayment to the purchasers within 120 days of discovering the overpayment and certifying such to the local commissioner of the revenue or other local assessing official. Any amounts which are not refunded shall be paid to the commissioner of the revenue or other local assessing official as additional business license tax.