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Bill

HB 1199

Local license taxes; authority to exempt, businesses regulated by boards within DHP.

2026 Regular Session Introduced by Karen Hamilton and 2 co-sponsors

Allows Virginia localities to exempt health profession licensees regulated by DHP boards from paying local business license taxes, reducing municipal revenue.

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Bill Summary · HB 1199

Legislative bill overview

HB 1199 would grant local governments the authority to exempt certain businesses from local license taxes if those businesses are regulated by professional boards within Virginia's Department of Health Professions (DHP). This applies to licensed professions such as medical practitioners, nurses, dentists, and similar regulated health occupations.

Why is this important

Local license taxes are a revenue source for cities and counties, and this bill would reduce that revenue by allowing exemptions for health profession licensees. The measure raises questions about fairness in tax treatment across different business types and could affect municipal budgets, particularly in jurisdictions that rely heavily on license tax revenue from health professionals.

Potential points of contention

  • Revenue impact on municipalities: Cities and counties would lose tax revenue from exempt health professionals, potentially requiring alternative funding sources or reduced services
  • Selective tax treatment: Creates a carve-out for one industry sector, raising fairness concerns about why health professionals receive exemption while other regulated professions (lawyers, engineers, etc.) do not
  • Implementation discretion: Allows local governments to decide whether to grant exemptions, creating uneven treatment depending on jurisdiction and potentially incentivizing business relocation across county lines

Compiled from official sources — confirm details with the bill’s official record.

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