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1999 SESSION
SB 1028 BPOL tax; license tax on motor vehicle dealers.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)
BPOL tax; license tax on motor vehicle dealers. Requires any motor vehicle dealer who collects excess business license tax from purchasers to exercise due diligence to return the overpayment, in excess of one dollar, 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. The locality shall refund such excess taxes to purchasers who produce documentation verifying an overpayment, within three years after the locality received such amounts. After the three-year period, the Commissioner shall consider such funds as additional BPOL tax revenue. The locality may recover administrative costs from the dealer.
FULL TEXT
- 01/19/99 Senate: Presented & ordered printed 999782666 pdf
- 03/05/99 Senate: Bill text as passed Senate and House (SB1028ER) pdf
- 04/07/99 Senate: Reenrolled bill text (SB1028ER2) pdf
- 04/13/99 Governor: Acts of Assembly Chapter text (CHAP0957) pdf
AMENDMENTS
HISTORY
- 01/19/99 Senate: Presented & ordered printed 999782666
- 01/19/99 Senate: Referred to Committee on Finance
- 01/27/99 Senate: Reported from Finance (17-Y 0-N)
- 01/28/99 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/28/99 Senate: VOTE: CONST. RDG. DISPENSED R (40-Y 0-N)
- 01/29/99 Senate: Read second time and engrossed
- 02/01/99 Senate: Read third time and passed Senate (40-Y 0-N)
- 02/01/99 Senate: VOTE: PASSAGE R (40-Y 0-N)
- 02/01/99 Senate: Communicated to House
- 02/03/99 House: Placed on Calendar
- 02/04/99 House: Read first time
- 02/04/99 House: Referred to Committee on Finance
- 02/08/99 House: Assigned to Finance sub-committee: 1
- 02/18/99 House: Reported from Finance with amds. (23-Y 1-N)
- 02/19/99 House: Read second time
- 02/22/99 House: Read third time
- 02/22/99 House: Committee amendments agreed to
- 02/22/99 House: Engrossed by House as amended
- 02/22/99 House: Passed House with amendments (97-Y 1-N)
- 02/22/99 House: VOTE: PASSAGE (97-Y 1-N)
- 02/24/99 Senate: Reading of amendments waived
- 02/24/99 Senate: House amendments agreed to by Senate (40-Y 0-N)
- 02/24/99 Senate: VOTE: CONCUR HOUSE AMENDMENTS (40-Y 0-N)
- 03/05/99 Senate: Bill text as passed Senate and House (SB1028ER)
- 03/12/99 Senate: Enrolled
- 03/12/99 House: Signed by Speaker
- 03/15/99 Senate: Signed by President
- 03/29/99 Senate: Governor's recommendation received by Senate
- 04/07/99 Senate: Placed on Calendar
- 04/07/99 Senate: Senate concurred in Gov's recommendation (40-Y 0-N)
- 04/07/99 Senate: VOTE: ADOPT GOV. RECOMM. (40-Y 0-N)
- 04/07/99 House: House concurred in Gov's recom (Block Vote) (97-Y 0-N)
- 04/07/99 House: VOTE: BLOCK VOTE-ADOPTION (97-Y 0-N)
- 04/07/99 Governor: Governor's recommendation adopted
- 04/07/99 Senate: Reenrolled
- 04/07/99 Senate: Signed by President as reenrolled
- 04/07/99 House: Signed by Speaker as reenrolled
- 04/07/99 House: Enacted, Chapter 957 (effective 7/1/99)
- 04/07/99 Senate: Reenrolled bill text (SB1028ER2)
- 04/13/99 Governor: Acts of Assembly Chapter text (CHAP0957)