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]

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.

Tracking Information

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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]

History

DateChamberAction
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


Code Citations

ChapterArticleSectionCitation TypeStatute Text
5813713.3(n/a)See Bill Text

Virginia State Sources

TypeSource
Summaryhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+sum+HB1233
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB1233+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB1233H1+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB1233H2+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+HB1233ER+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?121+ful+CHAP0665+hil
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+H1003V0021+HB1233
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+H10V0161+HB1233
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+HV0591+HB1233
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+S05V0193+HB1233
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+SV0560HB1233+HB1233
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?121+vot+SV0576HB1233+HB1233

Bill Comments

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