Virginia 2023 Regular Session

Virginia House Bill HB698

Introduced
1/11/22  
Refer
1/11/22  

Caption

License taxes; exemptions.

Impact

The impact of HB698 is primarily felt in local taxation frameworks, as it empowers localities to establish business license incentive programs. These programs are designed to attract new businesses and provide incentives such as partial or complete exemptions on license fees. The bill responds to calls for supporting local economies by acknowledging that financial constraints on businesses can influence their establishment and operational capacity in specific areas. By allowing these exemptions, local governments are given tools to foster economic development strategically.

Summary

House Bill 698 focuses on local license taxation policies and introduces specific provisions regarding exemptions. The bill amends existing legislation related to the authority of counties, cities, and towns to impose license taxes and outlines the criteria under which certain businesses may be exempt from these taxes. It aims to provide local governments with the flexibility to reduce tax burdens for qualifying businesses and to enhance support for local economic growth.

Contention

Notable points of contention surrounding HB698 include concerns about the potential for unequal application of tax exemptions and whether the localities will have the administrative capacity to manage these new incentive programs effectively. Some fear that without standardization, there could be disparities between different regions, leading to an uneven playing field where businesses in certain areas may gain a significant advantage over others. The balance between encouraging economic growth and maintaining equitable tax practices remains a critical discussion point in the legislative process.

Companion Bills

VA HB698

Carry Over License taxes; exemptions.

Previously Filed As

VA HB698

License taxes; exemptions.

VA HB1920

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

VA HB1084

License taxes, local; limitation of authority.

VA SB385

License taxes, local; limitation of authority.

VA HB380

License taxes, local; elimination of authority to impose.

VA HB819

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

VA SB180

Alcoholic beverage control; annual mixed beverage performing arts facility licenses.

VA SB400

Alcoholic beverage control; annual mixed beverage performing arts facility licenses.

VA HB1349

Alcoholic beverage control; annual mixed beverage performing arts facility licenses.

VA SB657

Alcoholic beverage control; annual mixed beverage performing arts facility licenses.

Similar Bills

No similar bills found.