BPOL; appeal of business license tax classification. (HB497)

Introduced By

Del. Chris Head (R-Roanoke) with support from co-patron Del. Scott Garrett (R-Lynchburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


BPOL; appeal of business license tax classification. Permits a taxpayer to appeal to the Tax Commissioner or request a written ruling from him with regard to the classification of the business for BPOL tax purposes, regardless of whether the locality has conducted an audit, issued an assessment, or taken any other action. Read the Bill »


Bill Has Passed


01/06/2014Prefiled and ordered printed; offered 01/08/14 14103423D
01/06/2014Referred to Committee on Finance
01/17/2014Assigned Finance sub: Subcommittee #1
01/21/2014Impact statement from TAX (HB497)
01/22/2014Subcommittee recommends reporting with amendment(s) (10-Y 0-N)
01/27/2014Reported from Finance with substitute (22-Y 0-N) (see vote tally)
01/27/2014Committee substitute printed 14104215D-H1
01/28/2014Read first time
01/29/2014Read second time
01/29/2014Committee substitute agreed to 14104215D-H1
01/29/2014Engrossed by House - committee substitute HB497H1
01/30/2014Read third time and passed House BLOCK VOTE (99-Y 0-N)
01/30/2014VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
01/31/2014Constitutional reading dispensed
01/31/2014Referred to Committee on Finance
02/10/2014Impact statement from TAX (HB497H1)
02/11/2014Reported from Finance (17-Y 0-N) (see vote tally)
02/12/2014Constitutional reading dispensed (39-Y 0-N)
02/13/2014Read third time
02/13/2014Passed Senate (37-Y 0-N)
02/17/2014Bill text as passed House and Senate (HB497ER)
02/17/2014Signed by Speaker
02/19/2014Signed by President
02/19/2014Impact statement from TAX (HB497ER)
02/27/2014G Approved by Governor-Chapter 27 (effective - see bill)
02/27/2014G Approved by Governor-Chapter 27 (effective - 7/1/14 - see bill)
02/27/2014G Acts of Assembly Chapter text (CHAP0027)