VA HB1233 | 2012 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 6 2012 - 100% progression
Action: 2012-04-06 - Governor: Acts of Assembly Chapter text (CHAP0665)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 6 2012 - 100% progression
Action: 2012-04-06 - Governor: Acts of Assembly Chapter text (CHAP0665)
Text: Latest bill text (Chaptered) [HTML]
Summary
Local license tax ordinances for the severance of minerals. Requires certain localities that imposed local severance taxes for the 2008, 2009, 2010, or 2011 license year to amend their local ordinances to adopt or include certain local license tax uniform ordinance provisions into the local ordinance with an effective date retroactive to the 2008 license year. Each such locality would be required to allow taxpayers upon whom local severance taxes were imposed to avail themselves of the appeal procedures included as part of the local license tax uniform ordinance provisions. In addition, within 60 days of the effective date of the bill, each such locality would be required to provide written notice to taxpayers upon whom the locality imposed local severance taxes for the 2008, 2009, 2010, or 2011 license year that the locality has adopted or will adopt the uniform ordinance provisions retroactive to the 2008 license year and for each license year thereafter. Each such ordinance so amended within 90 days of the effective date of the bill would be deemed valid and properly enacted for purposes of any local severance tax imposed for license year 2008, 2009, 2010, 2011, or 2012. The bill also provides that any person assessed with a local severance tax for license year 2008, 2009, 2010, 2011, 2012, or 2013 would be allowed to file an administrative or judicial appeal of the same only during the period beginning July 1, 2013, and ending July 1, 2014. In addition, for any assessment of additional license tax for license year 2008, 2009, 2010, or 2011 collection activity would be suspended until July 1, 2013. Collection activity would be suspended until July 1, 2013, on any assessment of additional license tax for license year 2012 or 2013 if the taxpayer in filing a severance tax return includes with the return a good faith payment of the tax due or a good faith estimate of the tax due. The bill contains an emergency clause.
Title
License tax, local; ordinances for severance oil, coal, or gas from earth, report.
Sponsors
Roll Calls
2012-02-23 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-22 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-21 - Senate - Senate: Reported from Finance (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-09 - House - House: VOTE: PASSAGE EMERGENCY (97-Y 0-N) (Y: 99 N: 0 NV: 3 Abs: 0) [PASS]
2012-02-06 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 22 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-03 - House - House: Subcommittee recommends reporting with amendment(s) (5-Y 0-N) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-22 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-21 - Senate - Senate: Reported from Finance (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2012-02-09 - House - House: VOTE: PASSAGE EMERGENCY (97-Y 0-N) (Y: 99 N: 0 NV: 3 Abs: 0) [PASS]
2012-02-06 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 22 N: 0 NV: 1 Abs: 0) [PASS]
2012-02-03 - House - House: Subcommittee recommends reporting with amendment(s) (5-Y 0-N) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2012-04-06 | Governor: Acts of Assembly Chapter text (CHAP0665) | |
2012-04-06 | Governor: Approved by Governor-Chapter 665 (effective 4/6/12) | |
2012-03-01 | Senate: Signed by President | |
2012-02-29 | House: Signed by Speaker | |
2012-02-29 | House: Bill text as passed House and Senate (HB1233ER) | |
2012-02-29 | House: Enrolled | |
2012-02-23 | Senate: Passed Senate (40-Y 0-N) | |
2012-02-23 | Senate: Read third time | |
2012-02-22 | Senate: Constitutional reading dispensed (39-Y 0-N) | |
2012-02-21 | Senate: Reported from Finance (14-Y 0-N) | |
2012-02-10 | Senate: Referred to Committee on Finance | |
2012-02-10 | Senate: Constitutional reading dispensed | |
2012-02-09 | House: VOTE: PASSAGE EMERGENCY (97-Y 0-N) | |
2012-02-09 | House: Read third time and passed House (97-Y 0-N) | |
2012-02-08 | House: Engrossed by House - floor substitute HB1233H2 | |
2012-02-08 | House: Substitute by Delegate Kilgore agreed to 12105238D-H2 | |
2012-02-08 | House: Floor substitute printed 12105238D-H2 (Kilgore) | |
2012-02-08 | House: Committee substitute rejected 12104997D-H1 | |
2012-02-08 | House: Read second time | |
2012-02-07 | House: Read first time | |
2012-02-06 | House: Committee substitute printed 12104997D-H1 | |
2012-02-06 | House: Reported from Finance with substitute (21-Y 0-N) | |
2012-02-03 | House: Subcommittee recommends reporting with amendment(s) (5-Y 0-N) | |
2012-01-31 | House: Assigned Finance sub: #3 | |
2012-01-24 | House: Assigned Finance sub: #2 | |
2012-01-20 | House: Referred to Committee on Finance | |
2012-01-20 | House: Presented and ordered printed with emergency clause 12104466D |
Same As/Similar To
SB658 (Same As) 2012-04-09 - Governor: Acts of Assembly Chapter text (CHAP0722)
Subjects
Counties, Cities, and Towns
Licenses, Business
Mines and Mining
Study Commissions, Committees, and Reports
Taxation
Licenses, Business
Mines and Mining
Study Commissions, Committees, and Reports
Taxation