SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2013 SESSION
HB 2100 Coal severance taxes, local; establishes gross income for certain purposes. Emergency.
Introduced by: Terry G. Kilgore | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Local coal severance taxes. Establishes gross receipts for purposes of the local coal severance tax by providing that the only deduction allowed from gross receipts is for non-local transportation and processing costs of coal. The bill establishes a one percent tax on the gross receipts from coal severed from the earth by coal producers, except that the gross receipts tax on coal from mines that sell less than 10,000 tons of coal per month is three-quarters of one percent. The bill also moves the local coal severance taxes out of Chapter 37 of Title 58.1, which sets forth local license tax laws. The bill is identical to SB 918.
FULL TEXT
- 01/09/13 House: Prefiled and ordered printed; offered 01/09/13 13102023D pdf | impact statement
- 01/30/13 House: Committee substitute printed 13104402D-H1 pdf | impact statement
- 02/20/13 House: Bill text as passed House and Senate (HB2100ER) pdf | impact statement
- 03/13/13 Governor: Acts of Assembly Chapter text (CHAP0305) pdf
HISTORY
- 01/09/13 House: Prefiled and ordered printed; offered 01/09/13 13102023D
- 01/09/13 House: Referred to Committee on Finance
- 01/14/13 House: Assigned Finance sub: #1
- 01/28/13 House: Subcommittee recommends reporting with amendment(s) (8-Y 0-N)
- 01/30/13 House: Reported from Finance with substitute (22-Y 0-N)
- 01/30/13 House: Committee substitute printed 13104402D-H1
- 02/01/13 House: Read first time
- 02/04/13 House: Read second time
- 02/04/13 House: Committee substitute agreed to 13104402D-H1
- 02/04/13 House: Emergency clause added
- 02/04/13 House: Engrossed by House - committee substitute HB2100H1
- 02/05/13 House: Read third time and passed House BLOCK VOTE (100-Y 0-N)
- 02/05/13 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/06/13 Senate: Constitutional reading dispensed
- 02/06/13 Senate: Referred to Committee on Finance
- 02/12/13 Senate: Reported from Finance (15-Y 0-N)
- 02/13/13 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/14/13 Senate: Read third time
- 02/14/13 Senate: Passed Senate (40-Y 0-N)
- 02/20/13 House: Enrolled
- 02/20/13 House: Bill text as passed House and Senate (HB2100ER)
- 02/20/13 House: Signed by Speaker
- 02/20/13 Senate: Signed by President
- 03/13/13 Governor: Approved by Governor-Chapter 305 (effective 3/13/13 - see bill)
- 03/13/13 Governor: Acts of Assembly Chapter text (CHAP0305)