License tax, local; ordinances for severance oil, coal, or gas from earth, report. (SB658)

Introduced By

Sen. Phil Puckett (D-Tazewell)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


Bill Has Passed


01/20/2012Presented and ordered printed with emergency clause 12104465D
01/20/2012Referred to Committee on Finance
01/28/2012Impact statement from TAX (SB658)
02/07/2012Reported from Finance with substitute (14-Y 0-N 1-A) (see vote tally)
02/07/2012Committee substitute printed 12105194D-S1
02/08/2012Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/09/2012Read second time
02/09/2012Reading of substitute waived
02/09/2012Committee substitute agreed to 12105194D-S1
02/09/2012Engrossed by Senate - committee substitute SB658S1
02/10/2012Read third time and passed Senate (39-Y 0-N) (see vote tally)
02/17/2012Placed on Calendar
02/17/2012Read first time
02/17/2012Referred to Committee on Finance
02/20/2012Impact statement from TAX (SB658S1)
02/20/2012Assigned Finance sub: #3
02/27/2012Reported from Finance with amendments (21-Y 0-N) (see vote tally)
02/28/2012Read second time
02/29/2012Engrossed by House as amended SB658
02/29/2012Read third time
02/29/2012Committee amendments agreed to
02/29/2012Engrossed by House as amended
02/29/2012Passed House with amendments BLOCK VOTE (97-Y 0-N)
02/29/2012VOTE: BLOCK VOTE PASSAGE (97-Y 0-N) (see vote tally)
03/02/2012House amendments agreed to by Senate (39-Y 0-N) (see vote tally)
03/07/2012Bill text as passed Senate and House (SB658ER)
03/07/2012Impact statement from TAX (SB658ER)
03/07/2012Signed by Speaker
03/08/2012Signed by President
04/09/2012G Approved by Governor-Chapter 722 (effective 4/9/12)
04/09/2012G Acts of Assembly Chapter text (CHAP0722)


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.

Duplicate Bills

The following bills are identical to this one: HB1233.