---
type: "Bill"
title: "License taxes, local; limitation of authority."
description: "Local license taxes; limitation of authority. Prohibits a locality from imposing a license tax on a director of a bank or trust company that is subject to the bank franchise tax. This bill is identical to HB 1084."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "SB 385"
citation: "Virginia SB 385 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ryan T. McDougle"]
version_count: 3
action_count: 22
vote_count: 5
first_action: "2022-01-11"
last_action: "2022-04-11"
source: "openstates"
source_identifier: "ocd-bill/322f2eef-00ff-478f-a1f4-6afb5d779ea1"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB385"
source_hash: "48d67fb698cb7ccf7cba7a64dcc3cd2200d382f6e6de9f1041e9b45f8962d3e6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia SB 385 (2022) — License taxes, local; limitation of authority.

Local license taxes; limitation of authority. Prohibits a locality from imposing a license tax on a director of a bank or trust company that is subject to the bank franchise tax. This bill is identical to HB 1084.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **CHAP0660** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0660)
2. **Prefiled and ordered printed; offered 01/12/22 22102974D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB385)
3. **SB385ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB385ER)

## Votes

- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Read third time and passed Senate (39-Y 0-N) — **39–0** (pass) · upper
- VOTE: Passage (97-Y 1-N 1-A) — **96–1** (pass) · lower
- Reported from Finance and Appropriations (15-Y 1-N) — **15–1** (pass) · upper
- Reported from Finance (20-Y 1-N) — **20–1** (pass) · lower

## Sponsors

- Ryan T. McDougle — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22102974D `introduction`
- **2022-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-01-20** Impact statement from TAX (SB385)
- **2022-02-01** Reported from Finance and Appropriations (15-Y 1-N) `committee-passage`
- **2022-02-02** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-03** Read second time and engrossed `reading-2`
- **2022-02-04** Read third time and passed Senate (39-Y 0-N) `passage, reading-3`
- **2022-02-21** Placed on Calendar
- **2022-02-21** Read first time `reading-1`
- **2022-02-21** Referred to Committee on Finance `referral-committee`
- **2022-02-23** Reported from Finance (20-Y 1-N) `committee-passage`
- **2022-02-25** Read second time `reading-2`
- **2022-02-28** Read third time `reading-3`
- **2022-02-28** Passed House (97-Y 1-N 1-A) `passage`
- **2022-02-28** VOTE: Passage (97-Y 1-N 1-A)
- **2022-03-02** Enrolled
- **2022-03-02** Signed by Speaker
- **2022-03-03** Impact statement from TAX (SB385ER)
- **2022-03-03** Signed by President
- **2022-03-11** Enrolled Bill Communicated to Governor on March 11, 2022
- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-11** Approved by Governor-Chapter 660 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/322f2eef-00ff-478f-a1f4-6afb5d779ea1`. Confidence: reported (aggregated from official Virginia legislature records).