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2011 SESSION
HB 1437 BPOL tax; localities to decide to impose on business gross receipts or State taxable income.
Introduced by: Mark L. Cole | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Business, professional and occupational license tax; gross receipts or Virginia taxable income. Allows localities to decide whether to impose the BPOL tax on a business's gross receipts or its Virginia taxable income. The provisions of the bill would not apply to certain utility businesses.
SUMMARY AS INTRODUCED:
Business, professional and occupational license tax; gross receipts or Virginia taxable income. Allows localities to decide whether to impose the BPOL tax on a business's gross receipts or its Virginia taxable income.