Bill Text: VA SB1425 | 2019 | Regular Session | Prefiled

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Bill Title: License tax, local; mobile food units.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2019-03-22 - Governor: Acts of Assembly Chapter text (CHAP0791) [SB1425 Detail]

Download: Virginia-2019-SB1425-Prefiled.html

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19102489D
SENATE BILL NO. 1425 Offered January 9, 2019 Prefiled January 8, 2019 A BILL to amend the Code of Virginia by adding a section numbered 58.1-3715.1, relating to local license tax; mobile food units. ---------- Patron-- Dunnavant ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-3715.1as follows:

§58.1-3715.1. License requirements for mobile food units.

A. For purposes of this section, "mobile food unit" means a restaurant that is mounted on wheels and readily moveable from place to place at all times during operation.

B. When the owner of a mobile food unit has paid any license tax required by the county or city in which the mobile food unit is registered and in which property taxes are paid on the mobile food unit, no further license or license tax shall be required by any other county, city, or town for conducting any such business within the confines of the Commonwealth.