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1999 SESSION
HB 2154 Taxation; failure to pay certain local taxes.
Introduced by: George W. Grayson | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Taxation; failure to pay certain local taxes. Provides that any member, manager or employee of a limited liability company is an individual who may be held personally liable for any delinquent local admissions, transient occupancy, food and beverage, or daily rental tax which he willfully fails to pay.
SUMMARY AS PASSED HOUSE:
Taxation; failure to pay certain local taxes. Includes an officer, member, manager and employee of a limited liability company within the definition of "officer" for purposes of making such officer, member, manager or employee personally liable for any room or meal tax which he failed to pay.
SUMMARY AS INTRODUCED:
Taxation; failure to pay certain local taxes. Includes an officer, member, manager and employee of a limited liability company within the definition of "officer" for purposes of making such officer, member, manager or employee personally liable for any room or meal tax which he failed to pay.