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2023 SESSION

• | print version

HB 1685 Business local; taxes, penalties.

Introduced by: Karen S. Greenhalgh | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED HOUSE: (all summaries)

Local business taxes; penalties. Requires license application forms to include the due date for the application and the amount of the penalty charged for late application filing, the underpayment of estimated tax, and the late payment of tax.  The bill requires the assessing official, upon assessing any such penalty or any interest, to notify the affected taxpayer of the amount of such penalty, any interest assessed, and the total amount of tax owed. This bill is a recommendation of the Small Business Commission.

FULL TEXT

• 01/09/23  House: Prefiled and ordered printed; offered 01/11/23 23100943D  pdf | impact statements
• 01/25/23  House: Committee substitute printed 23105427D-H1  pdf | impact statement
• 02/14/23  House: Bill text as passed House and Senate (HB1685ER)  pdf | impact statement
• 03/16/23  Governor: Acts of Assembly Chapter text (CHAP0014)  pdf

AMENDMENTS

• House subcommittee amendments and substitutes offered
• House committee, floor amendments and substitutes offered

HISTORY

• 01/09/23  House: Prefiled and ordered printed; offered 01/11/23 23100943D
• 01/09/23  House: Referred to Committee on Finance
• 01/13/23  House: Assigned Finance sub: Subcommittee #2
• 01/25/23  House: Reported from Finance with substitute (22-Y 0-N)
• 01/25/23  House: Committee substitute printed 23105427D-H1
• 01/27/23  House: Read first time
• 01/30/23  House: Read second time
• 01/30/23  House: Committee substitute agreed to 23105427D-H1
• 01/30/23  House: Engrossed by House - committee substitute HB1685H1
• 01/31/23  House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
• 01/31/23  House: VOTE: (99-Y 0-N)
• 02/01/23  Senate: Constitutional reading dispensed
• 02/01/23  Senate: Referred to Committee on Finance and Appropriations
• 02/08/23  Senate: Reported from Finance and Appropriations (15-Y 0-N 1-A)
• 02/09/23  Senate: Constitutional reading dispensed (40-Y 0-N)
• 02/10/23  Senate: Read third time
• 02/10/23  Senate: Passed Senate (39-Y 0-N)
• 02/14/23  House: Enrolled
• 02/14/23  House: Bill text as passed House and Senate (HB1685ER)
• 02/14/23  House: Signed by Speaker
• 02/14/23  Senate: Signed by President
• 02/27/23  House: Enrolled Bill communicated to Governor on February 27, 2023
• 02/27/23  Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
• 03/16/23  Governor: Approved by Governor-Chapter 14 (effective 7/1/23)
• 03/16/23  Governor: Acts of Assembly Chapter text (CHAP0014)