Virginia 2023 Regular Session Status: Enacted

HB 1685 — Business local; taxes, penalties.

Last action — Acts of Assembly Chapter text (CHAP0014)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 09, 2023. Enacted.

Signed by Governor Glenn Youngkin (Republican) on March 16, 2023.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Failed a recorded vote

    Failed 5 recorded votes so far — a real headwind.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

494 added · 484 removed

Plain-language change summary

The amendments to HB 1685 clarify that the provisions regarding license taxes in this bill will override any conflicting limitations or requirements found in Chapter 39 of the Code of Virginia. Additionally, the language regarding the licensing requirements for individuals engaging in businesses has been slightly rephrased for clarity. This change helps ensure that local jurisdictions can implement uniform provisions for business licensing without ambiguity.

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SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY –– CHAPTER E An Act to amend and reenact §§ 58.1-3703.1 and 58.1-3916 of the Code of Virginia, relating to local business taxes;
VIRGINIA ACTS OF ASSEMBLY -- 2023 SESSION CHAPTER 14 An Act to amend and reenact §§ 58.1-3703.1 and 58.1-3916 of the Code of Virginia, relating to local business taxes;
R O [H 1685] Approved L L Be it enacted by the General Assembly of Virginia:
[H 1685] Approved March 16, 2023 Be it enacted by the General Assembly of Virginia:
That §§ 58.1-3703.1 and 58.1-3916 of the Code of Virginia are amended and reenacted as E follows:
That §§ 58.1-3703.1 and 58.1-3916 of the Code of Virginia are amended and reenacted as follows:
D A.
§ 58.1-3703.1.
Uniform ordinance provisions.
A.
As they apply to license taxes, the provisions required by this section shall override any limitations or requirements in Chapter 39 (§ 58.1-3900 et seq.) to the extent that they are in conflict.
As they apply to license taxes, the provisions required by this section shall override any limitations or requirements in Chapter 39 (§ 58.1-3900 et seq.) to the extent tha1.
1.
(ii) there is no definite place of business anywhere and the person resides in thHs jurisdiction;
(ii) there is no definite place of business anywhere and the person resides in this jurisdiction;
or (iii) there is no definite place of business in this jurisdiction but the pers1n operates to § 58.1-3715, or public service corporation.
or (iii) there is no definite place of business in this jurisdiction but the person operates amusement machines or is classified as an itinerant merchant, peddler, carnival, circus, contractor subject to § 58.1-3715, or public service corporation.
and (c) the taxpayer agrees to supply such information as the assessor may require concerning the natNotwithstanding the foregoing, the governing body of any county, city, or town with a population greater than 50,000 may waive the license requirements provided herein for businesses with gross receipts of $200,000 or less.
and (c) the taxpayer agrees to supply such information as the assessor may require concerning the nature of the several businesses and their gross receipts.
Notwithstanding the foregoing, the governing body of any county, city, or town with a population greater than 50,000 may waive the license requirements provided herein for businesses with gross receipts of $200,000 or less.
The communications shall clearly set out the due date for the application and the amount of any penalty to be charged for late filing of the application, the underpayment of estimated tax, and late payment of tax.
The application shall be on forms prescribed by the assessing official, which forms and accompanying communications shall clearly set out the due date for the application and the amount of any penalty to be charged for late filing of the application, the underpayment of estimated tax, and late payment of tax.
The extension may be conditioned upon the timely payment of a reasonable extension, together with interest from the due date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circumstances, with a penalty of 10 percent of the portion paid after the due date.
The extension may be conditioned upon the timely payment of a reasonable estimate of the appropriate tax;
the tax is then subject to adjustment to the correct tax at the end of the extension, together with interest from the due date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circumstances, with a penalty of 10 percent of the portion paid after the due date.
In the case of an assessment of additional tax made by the assessing official, if the application and, if applicable, the intentional disregard of the law by the taxpayer, there shall be no late payment penalty assessed with the additional tax.
In the case of an assessment of additional tax made by the assessing official, if the application and, if applicable, the return were made in good faith and the understatement of the tax was not due to any fraud, reckless or intentional disregard of the law by the taxpayer, there shall be no late payment penalty assessed with the additional tax.
If any assessment of tax by the assessing official is not paid within 30 days, the treasurer of 9 or other collecting official may impose a 10 percent late payment penalty.
If any assessment of tax by the assessing official is not paid within 30 days, the treasurer or other collecting official may impose a 10 percent late payment penalty.
If the failure to file or pay was not the fault of the taxpayer, the penalties shall not be imposed, or if imposed, shall be abated by the official who assessed them.
If the failure to file or pay was not the fault of the taxpayer, the penalties shall not be imposed, or if imposed, shall be abated by of 8 the official who assessed them.
If the licensee has more than one definite place of business and it is impractical or impossible to determine to which definite place of business gross receipts should be attributed under the of 9 general rule, the gross receipts of the business shall be apportioned between the definite places of businesses on the basis of payroll.
If the licensee has more than one definite place of business and it is impractical or impossible to determine to which definite place of business gross receipts should be attributed under the general rule, the gross receipts of the business shall be apportioned between the definite places of businesses on the basis of payroll.
Gross receipts shall not be apportioned to a definite placeEof business unless some activities under the applicable general rule occurred at, or were controlled from, such definite place of business.
Gross receipts shall not be apportioned to a definite place of business unless some activities under the applicable general rule occurred at, or were controlled from, such definite place of business.
Gross receipts attributable to a definite place of business in another jurisdiction shall not be attributed to this jurisdiction solely because the other jurisdictionRdoes not impose a tax on the gross receipts attributable to the definite place of business in such other jurisdiction.
Gross receipts attributable to a definite place of business in another jurisdiction shall not be attributed to this jurisdiction solely because the other jurisdiction does not of 8 impose a tax on the gross receipts attributable to the definite place of business in such other jurisdiction.
Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business.
c.
Agreements.
The assessor may enter into agreements with any other political subdivision of Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business.
Upon being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with the method of one or more political subdivisions in which the taxpayer is licensed to engage in busEness and that the difference has, or is likely to, result in taxes on more than 100 percent of its gross receipts from all locations in the affected jurisdictions, the assessor shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved.
Upon being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with the method of one or more political subdivisions in which the taxpayer is licensed to engage in business and that the difference has, or is likely to, result in taxes on more than 100 percent of its gross receipts from all locations in the affected jurisdictions, the assessor shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved.
If an agreement cannot be reached, either the assessor or taxpayer may seek an advisory opinion from the Department of Taxation provisions of § 58.1-3993, when a taxpayer has demonstrated to a court that two or more political the subdivisions of Virginia have assessed taxes on gross receipts that may create a double assessment within the meaning of § 58.1-3986, the court shall enter such orders pending resolution of the litigation as may be necessary to ensure that the taxpayer is not required to pay multiple assessments eveH though it is not then known which assessment is correct and which is erroneous.
If an agreement cannot be reached, either the assessor or taxpayer may seek an advisory opinion from the Department of Taxation pursuant to § 58.1-3701;
B 4.
notice of the request shall be given to the other party.
Notwithstanding the provisions of § 58.1-3993, when a taxpayer has demonstrated to a court that two or more political subdivisions of Virginia have assessed taxes on gross receipts that may create a double assessment within the meaning of § 58.1-3986, the court shall enter such orders pending resolution of the litigation as may be necessary to ensure that the taxpayer is not required to pay multiple assessments even though it is not then known which assessment is correct and which is erroneous.
4.
6 a.
a.
Where, before the expiration of the time prescribed for the assessment of any license tax5imposed pursuant to this ordinance, both the assessing official and the taxpayer have consented in writRng to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Where, before the expiration of the time prescribed for the assessment of any license tax imposed pursuant to this ordinance, both the assessing official and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
The period so agreed upon may be extended by subsequent agreements in writing made befb.
The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
b.
5.
Administrative appeals to commissioner of the revenue or other assessing official.
For purposes of this section:the revenue or other assessing official.
For purposes of this section:
(iii) assessment of correction of erroneous assessment attendant to the filing of an amended application for license.on for An appealable event shall include a taxpayer's appeal of the classification applicable to a business, including whether the business properly falls within a business license subclassification established by the locality, regardless of whether the taxpayer's appeal is in conjunction with an assessment, examination, audit, or any other action taken by the locality.
(iii) assessment of a local license tax when no return has been filed by the taxpayer;
or (iv) denial of an application for correction of erroneous assessment attendant to the filing of an amended application for license.
An appealable event shall include a taxpayer's appeal of the classification applicable to a business, including whether the business properly falls within a business license subclassification established by the locality, regardless of whether the taxpayer's appeal is in conjunction with an assessment, examination, audit, or any other action taken by the locality.
depart quickly from the locality;
"Jeopardized by delay" means a finding, based upon specific facts, that a taxpayer designs to (i) depart quickly from the locality;
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or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, of 9 proceedings to collect the tax for the period in question.
or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.
The appeal must be filed in good faith and sufficiently identify the taxpayer, the tax periods covered by the challenged assessments, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer's contention.
The appeal must be filed in good faith and sufficiently identify the taxpayer, the tax periods covered by the challenged assessments, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other of 8 facts relevant to the taxpayer's contention.
Interest shall accrue in accordance with the provisions of subdivision 2 e of this subsection, but no further penalty shall be imposed while collection action is suspended.
Interest shall accrue in accordance with the provisions of subdivision e of this subsection, but no further penalty shall be imposed while collection action is suspended.
The Tax Commissioner shall permit the commissioner of the revenue or other assessing official of 9 to participate in the proceedings, and shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the assessing official are notifEed that a longer period will be required.
The Tax Commissioner shall permit the commissioner of the revenue or other assessing official to participate in the proceedings, and shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the assessing official are notified that a longer period will be required.
The appeal shall proceed in the same manner as an application pursuant to § 58.1-1821, and the Tax Commissioner pursuant to § 58.1-1822 may issue an order correcting such assessment or correcting the license classification or subclassification of the business and thR related license tax or fee liability.
The appeal shall proceed in the same manner as an application pursuant to § 58.1-1821, and the Tax Commissioner pursuant to § 58.1-1822 may issue an order correcting such assessment or correcting the license classification or subclassification of the business and the related license tax or fee liability.
the Tax Commissioner under subdivision 6 a of this subsection, collection activity with respect to theeal to amount in dispute relating to any assessment by the commissioner of the revenue or other assessing official shall be suspended until a final determination is issued by the Tax Commissioner, unless the treasurer or other official responsible for the collection of such tax (i) determines that collection would be jeopardized by delay as defined in this section;
b.
(ii) is advised by the commissioner of the Eevenue or other assessing official, or the Tax Commissioner, that the taxpayer has not responded to a request for relevant information after a reasonable time;
Suspension of collection activity during appeal.
On receipt of a notice of intent to file an appeal to the Tax Commissioner under subdivision 6 a of this subsection, collection activity with respect to the amount in dispute relating to any assessment by the commissioner of the revenue or other assessing official shall be suspended until a final determination is issued by the Tax Commissioner, unless the treasurer or other official responsible for the collection of such tax (i) determines that collection would of 8 be jeopardized by delay as defined in this section;
(ii) is advised by the commissioner of the revenue or other assessing official, or the Tax Commissioner, that the taxpayer has not responded to a request for relevant information after a reasonable time;
Interest shall accrue in accordance with the provisions of subdivision 2 e of this subsection, but no further penalty shall be cease unless an appeal pursuant to subdivision 6 a of this subsection is filed and served on the necessary parties within 30 days of the service of notice of intent to file such appeal.
Interest shall accrue in accordance with the provisions of subdivision 2 e of this subsection, but no further penalty shall be imposed while collection action is suspended.
The requirement that collection activity be suspended shall cease unless an appeal pursuant to subdivision 6 a of this subsection is filed and served on the necessary parties within 30 days of the service of notice of intent to file such appeal.
Promptly upon receipt of the final determination of the Tax Commissioner with respect to an appeal pursuant to subdivision 6 a of Hhis subsection, the commissioner of the revenue or other assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax 6 Commissioner's determination and shall provide that information to the taxpayer and to the trea5urer or other official responsible for collection in accordance with the provisions of this subdivisionR (1) If the determination of the Tax Commissioner sets forth a specific amount of tax due, the commissioner of the revenue or other assessing official shall certify the amount to the treasurer or other a bill to the taxpayer for such amount due, together with interest accrued and penalty, if any ison shall issue authorized by this section, within 30 days of the date of the determination of the Tax Commissioner.
Promptly upon receipt of the final determination of the Tax Commissioner with respect to an appeal pursuant to subdivision 6 a of this subsection, the commissioner of the revenue or other assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax Commissioner's determination and shall provide that information to the taxpayer and to the treasurer or other official responsible for collection in accordance with the provisions of this subdivision.
(1) If the determination of the Tax Commissioner sets forth a specific amount of tax due, the commissioner of the revenue or other assessing official shall certify the amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a bill to the taxpayer for such amount due, together with interest accrued and penalty, if any is authorized by this section, within 30 days of the date of the determination of the Tax Commissioner.
(3) If the determination of the Tax Commissioner does not set forth a specific amount of tax due, or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or the commissioner of the revenue or other assessing official shall promptly commence the steps necessaryfull, to undertake such new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later.
(3) If the determination of the Tax Commissioner does not set forth a specific amount of tax due, or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or revised assessment that will result in an obligation to pay a tax that has not previously been paid in full, the commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later.
or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or revised assessment that will result in an obligation on the part of the locality to make a refund of taxes previously paid, the commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment or to determine the amount of refund due in the case of a correction to the license classification or subclassification of the business, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later.
(4) If the determination of the Tax Commissioner does not set forth a specific amount of refund due, or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or revised assessment that will result in an obligation on the part of the locality to make a refund of taxes previously paid, the commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment or to determine the amount of refund due in the case of a correction to the license classification or subclassification of the business, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later.
The commissioner of the revenue or other assessing official shall certify the new assessment or refund amount to the treasurer or other official responsible for collection, and the treasurer or other official interest accrued, within 30 days of the date of the new assessment or determination of the amount of the refund.
The commissioner of the revenue or other assessing official shall certify the new assessment or refund amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a refund to the taxpayer for the amount of tax due, together with interest accrued, within 30 days of the date of the new assessment or determination of the amount of the refund.
of 9 7.
7.
(1) On receipt of a notice of intent to file an application for judicial review, pursuant to § 58.1-3984, of a determination of the Tax Commissioner pursuant to subdivision 6 a of this subsection, and upon payment of the amount of the tax relating to any assessment by the commissioner of the revenue or other assessing official that is not in dispute together with any penalty and interest then due with respect to such undisputed portion of the tax, the treasurer or other collection official shall further suspend collection activity while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that (i) the taxpayer's application for judicial review is frivolous, as defined in this section;
(1) On receipt of a notice of intent to file an application for judicial review, pursuant to § 58.1-3984, of a determination of the Tax Commissioner pursuant to subdivision 6 a of this subsection, and upon of 8 payment of the amount of the tax relating to any assessment by the commissioner of the revenue or other assessing official that is not in dispute together with any penalty and interest then due with respect to such undisputed portion of the tax, the treasurer or other collection official shall further suspend collection activity while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that (i) the taxpayer's application for judicial review is frivolous, as defined in this section;
In addition, the taxpayer or authorized representative may request a written ruling with of 9 regard to the classification applicable to the taxpayer's business, including whether the business properly falls within a business license subclassification established by the locality.
In addition, the taxpayer or authorized representative may request a written ruling with regard to the classification applicable to the taxpayer's business, including whether the business properly falls within a business license subclassification established by the locality.
E Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued.
Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued.
A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued bR the Department of Taxation upon which the ruling was based or (ii) the assessor notifies the taxpayer of a on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect.
A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued by the Department of Taxation upon which the ruling was based or (ii) the assessor notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based.
L 9.
However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect.
9.
Every person who is assessable with a local license tax shall keep sufficient records to enable the assessor to verify the correctness of the tax paid for the license years assessable and to enable the assessor to ascertain what is the correct amount of Eax that was assessable for each of those years.
Every person who is assessable with a local license tax shall keep sufficient records to enable the assessor to verify the correctness of the tax paid for the license years assessable and to enable the assessor to ascertain what is the correct amount of tax that was assessable for each of those years.
The assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business jurisdiction, copies of the appropriate books and records shall be sent to the assessor's office upon demand.
The assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there.
In the event the records are maintained outside this of 8 jurisdiction, copies of the appropriate books and records shall be sent to the assessor's office upon demand.
A locality which changes its license year from a fiscal year to a calendar year and adoptH a due date for license applications between March 1 and May 1, inclusive, shall not be required to prorate any license tax to reflect a license year of less than 12 months, whether the tax is a flat amount 6r measured by gross receipts, provided that no change is made in the taxable year for measuring gross rece5pts.
A locality which changes its license year from a fiscal year to a calendar year and adopts a due date for license applications between March 1 and May 1, inclusive, shall not be required to prorate any license tax to reflect a license year of less than 12 months, whether the tax is a flat amount or measured by gross receipts, provided that no change is made in the taxable year for measuring gross receipts.
The provisions of this section relating to penalties, interest, and administrative and juRicial review of an assessment shall be applicable to assessments made on and after January 1, 1997, even if for an earlier license year.
The provisions of this section relating to penalties, interest, and administrative and judicial review of an assessment shall be applicable to assessments made on and after January 1, 1997, even if for an earlier license year.
The provisions relating to agreements extending the period for assessing tax shall be of a license tax for up to six preceding years in certain circumstances shall not be construed to permit the assessment of tax for a license year beginning before January 1, 1997.
The provisions relating to agreements extending the period for assessing tax shall be effective for agreements entered into on and after July 1, 1996.
The provisions permitting an assessment of a license tax for up to six preceding years in certain circumstances shall not be construed to permit the assessment of tax for a license year beginning before January 1, 1997.
Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and 58.1-3918, the governing body of any county, city, or town may provide by ordinance the time for filing local license applications and annual returns of taxable tangible personal property, machinery and tools, of local taxes;
Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and 58.1-3918, the governing body of any county, city, or town may provide by ordinance the time for filing local license applications and annual returns of taxable tangible personal property, machinery and tools, and merchants' capital.
The governing body may also by ordinance establish due dates for the payment of local taxes;
A locality that provides for payment of interest on delinquent taxes shall provide for interest at the same rate on overpayments due to erroneously assessed (i) the amount of the refund is $10 or less or (ii) the refund is the result of proration pursuant tond if § 58.1-3516.
A locality that provides for payment of interest on delinquent taxes shall provide for interest at the same rate on overpayments due to erroneously assessed taxes to be paid to the taxpayer, provided that no interest shall be required to be paid on such refund if (i) the amount of the refund is $10 or less or (ii) the refund is the result of proration pursuant to § 58.1-3516.
Such extension shall end and the taxes shall be due 90 days following the completion of such member's deployment.
Such extension shall end and the taxes shall be due days following the completion of such member's deployment.
For purposes of this section, "the armed services of the United States" includes active duty service with the regular Armed Forces of the UniNo tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under § 58.1-3980, so long as the of 9 appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.
For purposes of this section, "the armed services of the United States" includes active duty service with the regular Armed Forces of the United States or the National Guard or other reserve component.
No tax assessment or tax bill shall be deemed delinquent and subject to the collection procedures prescribed herein during the pendency of any administrative appeal under § 58.1-3980, so long as the appeal is filed within 90 days of the date of the assessment, and for 30 days after the date of the final determination of the appeal, provided that nothing in this paragraph shall be construed to preclude the assessment or refund, following the final determination of such appeal, of such interest as otherwise may be provided by general law as to that portion of a tax bill that has remained unpaid or was overpaid during the pendency of such appeal and is determined in such appeal to be properly due and owing.
(iv) in the case of delinquent remittance of excise taxes on meals, lodging, or admissions collected from consumers, 10 percent for the first month the taxes are past due, and five percent for each month thereafter, up to a maximum of 25 percent of the taxes collected but not remitted;
(iv) in the case of delinquent remittance of excise taxes on meals, lodging, or admissions collected from consumers, 10 percent for the first month the taxes are past due, and five percent for each month thereafter, up to a maximum of 25 of 8 percent of the taxes collected but not remitted;
If any taxpayer who has been granted an extension of time for of 9 filing his return fails to file his return within the extended time, his case shall be treated the same as if no This section shall be the sole authority for local ordinances setting due dates of local taxes and penalty and interest thereon, and shall supersede the provisions of any charter or special act.
If any taxpayer who has been granted an extension of time for filing his return fails to file his return within the extended time, his case shall be treated the same as if no extension had been granted.
R O L L E D H 5 R
This section shall be the sole authority for local ordinances setting due dates of local taxes and penalty and interest thereon, and shall supersede the provisions of any charter or special act.
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Action History

  1. Acts of Assembly Chapter text (CHAP0014)

  2. Approved by Governor-Chapter 14 (effective 7/1/23)

  3. Governor's Action Deadline 11:59 p.m., March 27, 2023

  4. Enrolled Bill communicated to Governor on February 27, 2023

  5. Impact statement from TAX (HB1685ER)

  6. Signed by President

  7. Signed by Speaker

  8. Bill text as passed House and Senate (HB1685ER)

  9. Enrolled

  10. Passed Senate (39-Y 0-N)

  11. Read third time

  12. Constitutional reading dispensed (40-Y 0-N)

  13. Reported from Finance and Appropriations (15-Y 0-N 1-A)

  14. Impact statement from TAX (HB1685H1)

  15. Referred to Committee on Finance and Appropriations

  16. Constitutional reading dispensed

  17. VOTE: (99-Y 0-N)

  18. Read third time and passed House BLOCK VOTE (99-Y 0-N)

  19. Engrossed by House - committee substitute HB1685H1

  20. Committee substitute agreed to 23105427D-H1

  21. Read second time

  22. Read first time

  23. Committee substitute printed 23105427D-H1

  24. Reported from Finance with substitute (22-Y 0-N)

  25. House committee, floor amendments and substitutes offered

  26. House subcommittee amendments and substitutes offered

  27. House subcommittee amendments and substitutes offered

  28. Impact statement from TAX (HB1685)

  29. Impact statement from DHCD/CLG (HB1685)

  30. Assigned Finance sub: Subcommittee #2

  31. Referred to Committee on Finance

  32. Prefiled and ordered printed; offered 01/11/23 23100943D

Sponsors

  • Greenhalgh · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 147 not signed on

Sponsors (1)

  • Greenhalgh

Co-sponsors (0)

None.

Not signed on (147)

147 members have not signed on to this bill.

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HB 1685 is sponsored by Greenhalgh.
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This bill has been enacted into law. Introduced January 09, 2023. Enacted.
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