SB1425
License tax, local; mobile food units.
Summary
As Passed Both Chambers. Local license tax; mobile food units.
Provides that when the owner of a mobile food unit, defined as a restaurant mounted on wheels and readily moveable at any time during its operation, pays a license tax in the locality in which the mobile food unit is registered, no other license shall be required in any other ... (More) locality in the Commonwealth. The exemption from paying the license tax in other localities will expire two years after the payment of the initial license tax in the locality in which the mobile food unit is registered. During the two-year exemption period, the owner may exempt up to three mobile food units from license taxation in other localities. Regardless of any license tax exemption, the owner must register with the commissioner of the revenue or director of finance in any locality in which he conducts business. (Less)-
Bill History
- 01/08/2019 - Senate: Prefiled and ordered printed; offered 01/09/19 19102489D
- 01/08/2019 - Senate: Referred to Committee on Finance
- 01/13/2019 - Senate: Impact statement from TAX (SB1425)
- 01/16/2019 - Senate: Reported from Finance (15-Y 0-N)
- 01/17/2019 - Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/18/2019 - Senate: Read second time and engrossed
- 01/18/2019 - Senate: Engrossment reconsidered by Senate (40-Y 0-N)
- 01/18/2019 - Senate: Engrossed by Senate
- 01/21/2019 - Senate: Passed by for the day
- 01/22/2019 - Senate: Passed by for the day
- 01/23/2019 - Senate: Passed by for the day
- 01/24/2019 - Senate: Engrossment reconsidered by Senate (40-Y 0-N)
- 01/24/2019 - Senate: Floor substitute printed 19105609D-S1 (Dunnavant)
- 01/24/2019 - Senate: Reading of substitute waived
- 01/24/2019 - Senate: Substitute by Senator Dunnavant agreed to 19105609D-S1
- 01/24/2019 - Senate: Engrossed by Senate - floor substitute SB1425S1
- 01/24/2019 - Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/24/2019 - Senate: Passed Senate (39-Y 1-N)
- 01/29/2019 - House: Placed on Calendar
- 01/29/2019 - House: Read first time
- 01/29/2019 - House: Referred to Committee on Finance
- 02/01/2019 - House: Assigned Finance sub: Subcommittee #1
- 02/05/2019 - Senate: Impact statement from TAX (SB1425S1)
- 02/06/2019 - House: Subcommittee recommends reporting with amendment (8-Y 2-N)
- 02/13/2019 - House: Reported from Finance with amendment (14-Y 8-N)
- 02/15/2019 - House: Read second time
- 02/18/2019 - House: Read third time
- 02/18/2019 - House: Committee amendment agreed to
- 02/18/2019 - House: Engrossed by House as amended
- 02/18/2019 - House: Passed House with amendment (62-Y 34-N 2-A)
- 02/18/2019 - House: VOTE: PASSAGE (62-Y 34-N 2-A) Close Floor Vote
- 02/19/2019 - Senate: House amendment rejected by Senate (0-Y 40-N)
- 02/19/2019 - Senate: Reconsideration of House amendment agreed to by Senate (40-Y 0-N)
- 02/19/2019 - Senate: House amendment agreed to by Senate (39-Y 1-N)
- 02/22/2019 - Senate: Enrolled
- 02/22/2019 - Senate: Bill text as passed Senate and House (SB1425ER)
- 02/22/2019 - Senate: Signed by President
- 02/22/2019 - House: Signed by Speaker
- 03/04/2019 - Senate: Enrolled Bill Communicated to Governor on March 4, 2019
- 03/04/2019 - Governor: Governor's Action Deadline Midnight, March 26, 2019
- 03/07/2019 - Senate: Impact statement from TAX (SB1425ER)
- 03/22/2019 - Governor: Approved by Governor-Chapter 791 (effective 7/1/19)
- 03/22/2019 - Governor: Acts of Assembly Chapter text (CHAP0791)
