Action:
Promulgation of Business, Professional and Occupational License (“BPOL”) Tax Regulations from the 2000 BPOL Guidelines
Action 2461
General Information
| Action Summary |
This regulatory action will promulgate Business, Professional and Occupational License (“BPOL”) Tax Regulations interpreting Chapter 37 of Title 58.1 of the Va. Code, which is the authority for local governments to impose local business license taxes and fees.
Va. Code § 58.1-3701 mandates that TAX issue guidelines for the BPOL tax and update the guidelines triennially. Va. Code § 58.1-3701 also provides that “(a)fter July 1, 2001, the guidelines shall be subject to the Administrative Process Act and accorded the weight of a regulation under § 58.1-205.” The BPOL Guidelines were last updated January 1, 2000. The proposed regulation is based on the January 1, 2000 BPOL Guidelines. The only changes to the January 1, 2000 BPOL Guidelines made by this regulatory action are those necessary to conform to legislative changes subsequent to January 1, 2000 and changes in style or form or corrections of technical errors.
|
| Chapters Affected |
Only affects this chapter.
|
| Executive Branch Review |
This action will go through the normal Executive Branch Review process.
|
| RIS Project |
Yes [000872] |
| New Periodic Review |
This action will not be used to conduct a new periodic review.
|
Stages
Stages associated with this regulatory action.
| Stage ID |
Stage Type |
Status |
|
4291
|
Fast-Track
|
Stage complete. This regulation became effective on 10/06/2008. |
Contact Information
|
Name / Title:
|
Joe Mayer
/
Lead Analyst
|
|
Address:
|
PO Box 27185
Richmond, VA 23261--7185
|
|
Email Address:
|
joseph.mayer@tax.virginia.gov
|
|
Phone:
|
(804)371-2299
FAX: (804)371-2355
|
