Bill Text: VA HB364 | 2010 | Regular Session | Prefiled
Bill Title: Local business license tax; payment of all taxes prior to license renewal or issuance.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-02-16 - House: Left in Finance [HB364 Detail]
Download: Virginia-2010-HB364-Prefiled.html
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10101723D Be it enacted by the General Assembly of Virginia: 1. That § 58.1-3700 of the Code of Virginia is amended and reenacted as follows: §58.1-3700. License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes. Whenever a license is required by ordinance adopted pursuant to this chapter and whenever the local governing body shall impose a license fee or levy a license tax on any business, employment or profession, it shall be unlawful to engage in such business, employment or profession without first obtaining the required license. The governing body of any county, city or town may require that no business license under this chapter shall be issued or renewed for a newly created business or an existing business, respectively, until the applicant has produced satisfactory evidence that all delinquent business license, personal property, meals, transient occupancy, severance and admissions taxes owed by the applicant's existing business or businesses to the county, city or town have been paid which have been properly assessed against the applicant by the county, city or town. Any person who engages in a business without obtaining a required local license, or after being refused a license, shall not be relieved of the tax imposed by the ordinance. |
