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1999 SESSION
HB 2085 Local business taxes; appeals and rulings.
Introduced by: Harry J. Parrish | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Local business taxes; appeals and rulings. Provides for a similar appeals and rulings process through the local assessor and the state Tax Commissioner for all local business taxes (i.e. machinery and tools tax, business tangible personal property tax and merchant’s capital tax) as is currently allowed for the BPOL tax. The effective date is January 1, 2000, except the provisions relating to valuation will be effective for assessments made on or after January 1, 2001. The bill also directs interested parties to propose recommendations relating to valuation, rate classification, and associated matters by December 15, 1999.
SUMMARY AS PASSED HOUSE:
Local business taxes; appeals and rulings. Provides for a similar appeals and rulings process through the local assessor and the state Tax Commissioner for all local business taxes (i.e. machinery and tools tax, business tangible personal property tax and merchant’s capital tax) as is currently allowed for the BPOL tax. The effective date is January 1, 2000. The bill also directs interested parties (VML, VaCo, Va. Chamber, Va. Manufacturers and Commissioners of the Revenue) to work on recommendations regarding valuation for the 2000 General Assembly Session.
SUMMARY AS INTRODUCED:
Local business taxes; appeals and rulings. Provides for a similar appeals and rulings process through the local assessor and the state Tax Commissioner for all local business taxes (i.e. machinery and tools tax, business tangible personal property tax and merchant’s capital tax) as is currently allowed for the BPOL tax. The effective date is January 1, 2000.