BPOL tax; maximum fee and tax rates established by a locality. (HB10)

Introduced By

Del. Mark Cole (R-Fredericksburg) with support from co-patrons Del. Mike Watson (R-Williamsburg), and Del. Michael Webert (R-Marshall)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


BPOL tax; maximum fee and tax rates established.  Prohibits a locality from increasing its local license (BPOL) fees or taxes above the rates of its BPOL fees and taxes imposed for the 2011 license year. The prohibition on increasing BPOL fees and taxes expires beginning with the 2015 license year.  The bill also authorizes a locality to impose the BPOL tax on (i) gross receipts or (ii) the Virginia taxable income of a corporation, the net income of a sole proprietorship, and the net income of a pass-through entity.   Amends § 58.1-3702, of the Code of Virginia. Read the Bill »


Bill Has Failed


  • 12/01/2011 Prefiled and ordered printed; offered 01/11/12 12100251D
  • 12/01/2011 Referred to Committee on Finance
  • 01/12/2012 Assigned Finance sub: Subcommittee #2
  • 01/14/2012 Impact statement from TAX (HB10)
  • 01/19/2012 Impact statement from DHCD (HB0010)
  • 01/25/2012 Subcommittee recommends reporting with amendment(s) (10-Y 0-N)
  • 01/30/2012 Reported from Finance with substitute (21-Y 1-N) (see vote tally)
  • 01/30/2012 Committee substitute printed 12104799D-H1
  • 01/31/2012 Read first time
  • 02/01/2012 Read second time
  • 02/01/2012 Committee substitute agreed to 12104799D-H1
  • 02/01/2012 Engrossed by House - committee substitute HB10H1
  • 02/02/2012 Read third time and passed House (88-Y 12-N)
  • 02/02/2012 VOTE: PASSAGE (88-Y 12-N) (see vote tally)
  • 02/03/2012 Constitutional reading dispensed
  • 02/03/2012 Referred to Committee on Finance
  • 02/28/2012 Impact statement from TAX (HB10H1)
  • 02/29/2012 Committee substitute printed 12105764D-S1
  • 02/29/2012 Continued to 2013 in Finance (11-Y 2-N) (see vote tally)
  • 11/30/2012 Left in Finance