License tax, local; mobile food units. (SB1425)

Introduced By

Sen. Siobhan Dunnavant (R-Henrico)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 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. Read the Bill »


Bill Has Passed


01/08/2019Prefiled and ordered printed; offered 01/09/19 19102489D
01/08/2019Referred to Committee on Finance
01/13/2019Impact statement from TAX (SB1425)
01/16/2019Reported from Finance (15-Y 0-N) (see vote tally)
01/17/2019Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/18/2019Read second time and engrossed
01/18/2019Engrossment reconsidered by Senate (40-Y 0-N) (see vote tally)
01/18/2019Engrossed by Senate
01/21/2019Passed by for the day
01/22/2019Passed by for the day
01/23/2019Passed by for the day
01/24/2019Engrossment reconsidered by Senate (40-Y 0-N) (see vote tally)
01/24/2019Floor substitute printed 19105609D-S1 (Dunnavant)
01/24/2019Reading of substitute waived
01/24/2019Substitute by Senator Dunnavant agreed to 19105609D-S1
01/24/2019Engrossed by Senate - floor substitute SB1425S1
01/24/2019Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/24/2019Passed Senate (39-Y 1-N) (see vote tally)
01/29/2019Placed on Calendar
01/29/2019Read first time
01/29/2019Referred to Committee on Finance
02/01/2019Assigned Finance sub: Subcommittee #1
02/05/2019Impact statement from TAX (SB1425S1)
02/06/2019Subcommittee recommends reporting with amendment (8-Y 2-N)
02/13/2019Reported from Finance with amendment (14-Y 8-N) (see vote tally)
02/15/2019Read second time
02/18/2019Read third time
02/18/2019Committee amendment agreed to
02/18/2019Engrossed by House as amended
02/18/2019Passed House with amendment (62-Y 34-N 2-A)
02/18/2019VOTE: PASSAGE (62-Y 34-N 2-A) (see vote tally)
02/19/2019House amendment rejected by Senate (0-Y 40-N) (see vote tally)
02/19/2019Reconsideration of House amendment agreed to by Senate (40-Y 0-N) (see vote tally)
02/19/2019House amendment agreed to by Senate (39-Y 1-N) (see vote tally)
02/22/2019Bill text as passed Senate and House (SB1425ER)
02/22/2019Signed by President
02/22/2019Signed by Speaker
03/04/2019Enrolled Bill Communicated to Governor on March 4, 2019
03/04/2019G Governor's Action Deadline Midnight, March 26, 2019
03/07/2019Impact statement from TAX (SB1425ER)
03/21/2019G Approved by Governor-Chapter 791 (effective 7/1/19)
03/22/2019G Approved by Governor-Chapter 791 (effective 7/1/19)
03/22/2019G Acts of Assembly Chapter text (CHAP0791)