License tax, local; ordinances for severance oil, coal, or gas from earth, report. (SB658)
Introduced By
Sen. Phil Puckett (D-Tazewell)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Local license tax ordinances for the severance of minerals. Requires counties and cities that imposed or are imposing local severance taxes for the 2008 license year or any license year thereafter 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 county and city 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, each such county and city would be required to provide notice to such taxpayers by certified mail of their rights to use the appeal procedures for the 2008 license year and each license year thereafter. Each ordinance so amended with an effective date retroactive to the 2008 license year would be deemed to have met the uniform ordinance requirements, provided that the county or city meets the other requirements in the bill. The bill contains an emergency clause. Read the Bill »
Outcome
History
Date | Action |
---|---|
01/20/2012 | Presented and ordered printed with emergency clause 12104465D |
01/20/2012 | Referred to Committee on Finance |
01/28/2012 | Impact statement from TAX (SB658) |
02/07/2012 | Reported from Finance with substitute (14-Y 0-N 1-A) (see vote tally) |
02/07/2012 | Committee substitute printed 12105194D-S1 |
02/08/2012 | Constitutional reading dispensed (39-Y 0-N) (see vote tally) |
02/09/2012 | Read second time |
02/09/2012 | Reading of substitute waived |
02/09/2012 | Committee substitute agreed to 12105194D-S1 |
02/09/2012 | Engrossed by Senate - committee substitute SB658S1 |
02/10/2012 | Read third time and passed Senate (39-Y 0-N) (see vote tally) |
02/17/2012 | Placed on Calendar |
02/17/2012 | Read first time |
02/17/2012 | Referred to Committee on Finance |
02/20/2012 | Impact statement from TAX (SB658S1) |
02/20/2012 | Assigned Finance sub: #3 |
02/27/2012 | Reported from Finance with amendments (21-Y 0-N) (see vote tally) |
02/28/2012 | Read second time |
02/29/2012 | Engrossed by House as amended SB658 |
02/29/2012 | Read third time |
02/29/2012 | Committee amendments agreed to |
02/29/2012 | Engrossed by House as amended |
02/29/2012 | Passed House with amendments BLOCK VOTE (97-Y 0-N) |
02/29/2012 | VOTE: BLOCK VOTE PASSAGE (97-Y 0-N) (see vote tally) |
03/02/2012 | House amendments agreed to by Senate (39-Y 0-N) (see vote tally) |
03/07/2012 | Enrolled |
03/07/2012 | Bill text as passed Senate and House (SB658ER) |
03/07/2012 | Impact statement from TAX (SB658ER) |
03/07/2012 | Signed by Speaker |
03/08/2012 | Signed by President |
04/09/2012 | G Approved by Governor-Chapter 722 (effective 4/9/12) |
04/09/2012 | G Acts of Assembly Chapter text (CHAP0722) |
Video
This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 2 minutes.