Virginia 2022 Regular Session

Virginia House Bill HB1084

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
2/7/22  
Engrossed
2/10/22  
Refer
2/14/22  
Report Pass
3/1/22  
Enrolled
3/8/22  
Chaptered
4/11/22  

Caption

License taxes, local; limitation of authority.

Impact

The implications of HB 1084 are significant for local governance and business operations. By setting defined caps on license fees—$100 for larger populations and lower limits for smaller ones—the bill aims to limit arbitrary taxation practices by local authorities. This change is expected to ease the financial burden on businesses, especially startups and small enterprises, by providing a clearer framework within which they can operate. Moreover, the bill includes provisions for localities to establish business license incentive programs, which could foster economic development by attracting new businesses.

Summary

House Bill 1084 addresses the authority of counties, cities, and towns in Virginia regarding local license taxes and fees. The bill amends existing provisions in the Code of Virginia that govern how local governments can impose taxes on businesses operating within their jurisdictions. By laying down specific limits in terms of fee amounts based on the population sizes of localities, HB1084 seeks to create a more standardized approach to local taxation, aiming to provide equal treatment to businesses regardless of the locality in which they operate.

Sentiment

Overall, sentiment regarding HB 1084 appears to be generally positive, especially among business owners and associations advocating for more predictable and manageable taxation policies. Proponents argue that this bill will help to level the playing field for businesses across different localities, reducing potential inequities in treatment. However, some concerns have been raised by local government representatives who fear that such limitations may reduce their fiscal autonomy and ability to fund services efficiently.

Contention

Key points of contention include the balance between local autonomy and the need for standardized regulations across cities and counties. Local governance advocates express apprehension that too much state intervention could undermine their ability to address unique community needs and circumstances. Additionally, while the bill encourages business growth, critics argue that it might inadvertently limit local governments' capacity to respond to demographic changes and local economic conditions effectively.

Companion Bills

VA SB385

Same As License taxes, local; limitation of authority.

Previously Filed As

VA SB385

License taxes, local; limitation of authority.

VA HB380

License taxes, local; elimination of authority to impose.

VA HB1920

License taxes and fees, local; exemptions, blog or online website.

VA HB698

License taxes; exemptions.

VA HB698

License taxes; exemptions.

VA HB819

Small Business and Supplier Diversity, Department of; collecting and reporting local tax data.

VA SB874

Local sales and use tax; Pulaski County authorized to levy additional taxes for school projects.

VA SB146

Sales tax, local; Prince Edward County added to list of localities that are authorized to impose.

VA SB1287

Sales and use tax, additional local; taxes to support schools.

VA HB193

Stafford County; authorized to impose an additional local sales tax for schools.

Similar Bills

No similar bills found.