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SB836

License taxes; if locality imposes tax upon business, tax shall be based upon Va. taxable income.

Status:
Killed

Chief Patron:
Amanda Chase (R)

Session:
2017 Regular Session

Summary

As Introduced. License taxes; Virginia taxable income.

Provides that if a locality imposes a license tax upon a business, the tax shall be based upon the Virginia taxable income of the business. Current law allows a locality to impose the tax upon gross receipts or Virginia taxable income.

  • Bill History

  • 11/15/2016 - Senate: Prefiled and ordered printed; offered 01/11/17 17101006D
  • 11/15/2016 - Senate: Referred to Committee on Finance
  • 01/14/2017 - Senate: Impact statement from TAX (SB836)
  • 01/24/2017 - Senate: Passed by indefinitely in Finance (15-Y 1-N)
  • 01/30/2017 - Senate: Impact statement from DHCD/CLG (SB836)

Full text and vote history:

Virginia Legislative Information System

RichmondSunlight.com

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