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Taxation

1948
An ACT to amend and reenact Section 698, as amended, of the Code of Virginia, providing for the levying of taxes and the appropriating of money by counties, cities and towns for public school purposes.
An ACT to amend and reenact Sections 188, 190, 190-a, 197 and 198 of the Tax Code of Virginia, as heretofore amended, in relation to the taxation of merchants; merchants placing vending machines; optometrists; keepers of restaurants, and persons, firms and corporations having anywhere in this State slot machines; which sections are in Chapter 14 of the Tax Code of Virginia, entitled “Licenses”.
An ACT to amend the Tax Code of Virginia by adding a section, numbered 188-b, to define the words “place of manufacture”.
An ACT to authorize the City of Norfolk to set up a card system
An ACT to amend and reenact Section 29 of the Tax Code of Virginia relating to taxation of property.
An ACT to provide for the submission of proposed amendments to Sections 18, 19, 20, 21, 22, 23, 25, 28, 31, 35, 38 and 173 of the Constitution of Virginia and to add two new sections numbered 31-a and 38-a to the Constitution of Virginia, to the qualified voters for ratification or rejection, and to prescribe when and how such referendum shall be had, and the manner in which the results thereof shall be ascertained and certified, the returns canvassed, and the vote thereon proclaimed by the Governor.
An ACT to amend the Code of Virginia by adding a new section numbered 3839-a, relating to the registration or transfer of securities held by fiduciaries.
An ACT to amend the Tax Code of Virginia by adding thereto a new section, numbered 198-a, in relation to coin-operated radios in hotel rooms, hospital rooms, or in booths or on tables or counters in restaurants and other eating places.
An ACT to amend and reenact Chapter 143 of the Acts of Assembly of 1908, approved March 5, 1908, and being the charter of the town of Haymarket by setting out an accurate description of its boundaries.
An ACT to amend the Tax Code of Virginia by adding fifteen sections numbered 119-a 1 through 119-a 15 authorizing compromise or arbitration of death taxes when there are conflicting claims as to decedent’s domicile making uniform the law relating thereto.
Proposing amendments to Sections 18, 19, 20, 21, 22, 23, 25, 28, 31, 35, 38 and 173 of the Constitution of Virginia and adding two new sections numbered 31-a and 38-a.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 242-1, in relation to the general reassessment of real estate in cities.
An ACT to authorize an extension of time in certain counties for current reassessment of real estate.
An ACT ‘to provide a new charter for the town of New Market, in Shenandoah County, Virginia; and to repeal the existing charter of the town and all other acts in conflict herewith.
An ACT to amend the Tax Code of Virginia by adding thereto a new section designated as Section 186-a imposing a revenue license on certain medical doctors.
An ACT to amend and reenact Sections 35-b and 36 and to repeal Section 35-aa of Chapter 342 of the Acts of Assembly of 1932, as heretofore amended by Chapter 196 of the Acts of 1946; said chapters of said acts and amendments thereto being known and designated as the “Motor Vehicle Code of Virginia,” said Sections as amended relating to fees for registration, licenses of motor vehicles, reduction of fees after certain periods, gross receipts taxes upon certain motor vehicle carriers, registration of certain common and contract carriers of property and fees therefor.
An ACT to provide a new charter for the town of Bowling Green, and to repeal Chapter 144 of the Acts of Assembly of 1902-3-4, approved April 10, 1903, which provided a charter therefor, and all amendments thereto.
An ACT to amend and reenact Section 30, of Chapter 48 of the Acts of the General rg Oe 1922, approved February 18, 1922, as heretofore amended, said Act being entitled “An act to encourage the co-operative marketing of farm products in Virginia, to provide for and authorize the incorporation of cooperative marketing associations or exchanges and the licensing to do business in Virginia of similar corporations created by other states under similar laws”, and to prescribe what taxes shall be paid by such associations.
An ACT for the Relief of McDevitt & Street Co.
An ACT to amend and reenact Section 109 of the Tax Code of Virginia, as heretofore amended, in relation to inheritance tax liens and enforcement of collection of inheritance taxes.
An ACT to amend and reenact Section 70, as amended, of the Tax Code of Virginia, in relation to the taxation of certain money, so as to provide that the taxes on net incomes shall be in lieu of a specific tax on such money.
An ACT to authorize the Board of Visitors of Virginia Polytechnic Institute to convey certain lands to the city of Winchester.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 179-b, authorizing the governing bodies of counties to impose and collect certain license taxes and to provide penalties for violations.
An ACT for the Relief of E. W. Grannis.
An ACT to amend and reenact Section 108, as amended, of the Tax Code of Virginia relating to the payment of inheritance taxes, penalties and interest.
An ACT to amend and reenact Section aye of the’ Cade pa Virginia, as amended, relating to the issuance of marriage licenses, lection distribution of the tax thereon.
An ACT to amend and reenact Section 75, as amended, of Chapter 400 of the Acts of Assembly of 1918, which became a law March 21, 1918, known as “The Virginia Workmen’s Compensation Act”, the section relating to rates charged under the act and the tax thereon.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 242-e, providing for reassessment of real estate in certain counties.
An ACT for the relief of C. K. Grannis.
An ACT to Vireiie a charter for the town of Warsaw, mn. the county of Richmond
An ACT to amend and reenact Section 315 of the Tax Code of Virginia relating to the preservation of certain tax returns.
An ACT to amend and reenact Chapter 94, as amended, of the Acts of Assembly of 1932, approved March 4, 1932, relating to fire protection and scavenger service in certain counties so as to provide for certain TH 185i
An ACT to amend and reenact Section 73-b of the Tax Code of Virginia in relation to withheld taxes in computing capital for the purpose of taxation, so as to include admission taxes
An ACT to amend and reenact Section 2958 of the Code of Virginia, as amended, relating to the extension of corporate limits of cities
An ACT for the Relief of Mrs. Mary G. McLeod.
An ACT to provide for the protection, restoration and development of the forest resources of the State, and to this end to levy a tax upon persons engaged in the production of forest products and the manufacture of other products therefrom; to provide how such tax shall be measured, enforced and collected; to require the keeping of records and the making of returns; to appropriate the funds derived from the tax; and to prohibit certain acts and provide certain penalties.
An ACT to amend and reenact Section 12-a, as amended, of Chapter 161 of the Acts of Assembly of 1926, approved March 17, 1926, the chapter and section relating to sanitary districts.
An ACT to provide a new charter for the city of Richmond; to Section 5931 of the Code of Virginia relating to compensation of certain officers, er 90 of the Acts of Assembly of 1926, approved March 2, 1926, relating to civil justices in certain cities, and Chapter 318 of the Acts of Assembly of 1926, approved March 24, 1926, which provided a new charter for the city of Richmond and all amendments thereto.
An ACT to amend Chapter 375 of the Acts of Assembly of 1946, approved March 28, 1946, and being a new charter for the city of Radford, by adding a section numbered 48-a, authorizing the city to levy and collect taxes on admissions to amusements and to ratify any such levy and collection heretofore made.
An ACT to amend Chapter 34, Acts of Assembly of 1918, approved February 7, 1918, as amended, which provided a charter and special form of government for the city of Norfolk, by adding a new section numbered 2-b to empower the city of Norfolk to impose, levy and collect a consumer or subscriber tax upon the amount paid for public utility services, and validating any such tax heretofore imposed, levied and collected.
An ACT for the Relief of K. Sloan.
An ACT to authorize certain counties to establish and maintain a system of pensions, retirement allowances and death benefits for their officers and employees, prescribing how funds may be provided for the maintenance and operation of such system, authorizing the prescribing of rules and regulations for the management, investment and administration of any such funds, and providing certain exemptions from taxation and from legal process in connection with the operation of such system.
An ACT to amend and reenact Section 176, as amended, of the Tax Code, relating to license taxes required of contractors, plumbers, and steam fitters, so as to include and classify Electrical Contractors.
An ACT to amend and re-enact Sections 10 and 11 of Chapter 3 of the Acts of Assembly, Extra Session, 1933, known as the 3.2 Hey eag Act, as heretofore amended, in relation to excise taxes.
An ACT to amend and reenact Section 158 of the Tax Code of Virginia relating to license tax on architects.
An ACT to provide a new charter for the town of Gate City, in the county of Scott, and to repeal all acts and parts of acts inconsistent therewith.
An ACT for the Relief of V. B. Higgins.
An ACT to provide a new Charter for the town of Claremont, in Surry county, and to repeal Slane e 32, as amended, of the Acts of Assembly of 1885-86, approved January 16, [S 203]
An ACT to amend Chapter 396 of the Acts of Assembly of 1899-1900, approved February 17, 1900, which provided a new charter for the town of Smithfield, by adding a new section numbered 16-a, relating to power of council as to taxation, and validating certain ordinances and acts
An ACT to amend and reenact Section 10 of Chapter VIII of Chapter 819 of the Acts of Assembly of 1897-98, approved March 3, 1898, which provides a new charter for the Town of Berryville, the section relating to levies.
An ACT to amend and reenact Section 5 of Chapter 289 of the Acts of Assembly of 1934, approved March 28, 1934, which provided a charter for the town of Richlands, the section relating to election of council.
An ACT to amend an act entitled “An Act to provide a new charter for the city of Portsmouth”
An ACT to amend and reenact Section 16 of Chapter 14 of the Acts of Assembly of 1947, Extra Session, approved January 29, 1947, to provide for the deposit of State funds in the hospital construction fund; and to amend said chapter by adding two new sections numbered 16-a and 16-b, prescribing conditions for the deposit and expenditure of State funds, and to confer certain powers upon the governing bodies of counties and cities.
An ACT to amend and reenact Sections 2-a and 10, as amended of Chapter 161 of the Acts of Assembly of 1926, approved March 17, 1926, the chapter and sections relating respectively, to sanitary districts and the enlargement and issuance of bonds thereof.
An ACT to provide a charter for the town of Damascus and to repeal Chapter 134 of the Acts of Assembly of 1904, approved March 12, 1904, sunt provided a charter for the town of Damascus, and all amening
An ACT to amend and reenact Sections 3 and 20 of Chapter 384 of the Acts of Assembly of 1946, approved March 28, 1946, which provided a new charter for the city of Charlottesville, and to amend the Chapter by adding a new section numbered 45-a, the amended and new sections relating to exclusion of certain grounds from the city, levy of taxes, and Scho board.
An ACT to amend and reenact Section 44 of Chapter 393 of the Acts of Assembly of 1932, approved March 29, 1932, which provided a new charter for the city of Williamsburg, the section relating to taxation.
An ACT to amend and reenact Sections 4 and 11 of an Act entitled "An Act relating to apples; to create the Virginia State Apple Commission and to prescribe its powers and duties; to promote the sale and consumption of Virginia apples by providing for campaigns of education, advertising, publicity, sales promotion and research; to levy an excise tax on apples packed in closed packages; to provide for its collection, and to appropriate the revenue derived from it; and to provide penalties for violations of this act"
An ACT to amend Chapter Iv of an act to provide a charter for the city of Petersburg
An ACT to amend and reenact Sections 216, 216-b, 219, 222, 224, 227, and 229 of the Tax Code of Virginia, as heretofore amended, in relation to the taxation of railway and canal corporations; motor bus transportation companies in cities and towns; express companies; corporations operating steamships, steamboats or other floating property for the transportation of passengers or freight; sleeping car, parlor car, and dining car companies; telegraph and telephone companies, and any firm or person operating the apparatus necessary to communicate by telegraph or telephone; and water or heat, light and power companies; which are in Chapter 16 of the Tax Code of Virginia, entitled 'Public Service Corporations'.
An ACT to amend and reenact Sections 3, and 3-a as amended, of Chapter 161 of the Acts of Assembly of 1926, approved March 17, 1926, the chapter and sections relating respectively, to sanitary districts and powers of governing body.
An ACT to amend and reenact Section 121 of the Tax Code of Virginia, as heretofore amended, in relation to recordation taxes.
An ACT to amend and reenact Section 653-a 2, as amended, of the Code of Virginia, relating to school districts and special school pee
An ACT to amend and reenact Section 11 of Chapter 435 of the Acts of Assembly of 1926, approved March 24, 1926, the chapter providing a new charter for the town of Floyd, and the section relating to the levy and collection of taxes.
An ACT to amend and reenact Sections 3162 as amended, 3197, 3249, and 3265 as amended, of the Code of Virginia, the sections relating to fishing, fish and shellfish, and the Commission of Fisheries; and to further amend Code of Virginia by adding thereto a new section numbered 3202-a providing for the closing and opening of natural oyster rocks for settling.
An ACT to amend and reenact Section 20, as amended, and Section 9, of Chapter 52 of the Acts of Assembly of 1887-88, approved January 30, 1888, being the charter of the town of South Boston, Virginia, and to add thereto a section numbered 30, so as to authorize the appointment and fix the powers of a police justice for the town, to provide a maximum tax rate and to authorize the levy and collection of taxes on amusements and electric light.
An ACT to amend and reenact Sections 38, 50 and 53 of the Tax Code of Virginia, as heretofore amended, in relation to individual, fiduciary and corporation income taxes.
An ACT relating to tobacco; to create the Virginia Bright Flue-Cured Tobacco Commission and to prescribe its powers and duties; to promote the sale, consumption and exportation of Virginia bright flue-cured tobacco by providing for campaigns at education, advertising, publicity, sales promotion and research; to levy an excise tax on certain tobacco in Virginia, to provide for its collection, and to appropriate the revenue derived from it; and to provide penalties for violations of this act.
An ACT to amend Chapter 34, Acts of Assembly of 1918, approved February 7, 1918, as amended, which provided a charter and special form of government for the city of Norfolk, by adding a new section numbered 69-a, to empower the city of Norfolk to adopt a budget on a 6 months’ or 18 months’ basis and to make appropriations and levy and impose taxes accordingly or on a calendar year basis.
An ACT to amend and reenact Section 35-e of the Motor Vehicle Code of Virginia, relating to taxes and license fees on certain motor vehicles.
An ACT to amend and reenact Sections 1, 5, and 6, as amended, of Chapter 212 of the Acts of Assembly of 1932, approved March 23, 1932, providing for levying a tax on certain fuels, the sections relating, reserves to disposition of funds collected and refunds.
1950
AN ACT to amend and reenact §§ 22-126 and 22-128 of the Code of 1950 relating to levies for school purposes so as to increase the same.
AN ACT to amend and reenact § 46-65 of the Code of 1950, relating to limitations on imposition of taxes and license fees imposed by cities, towns and certain counties.
AN ACT to amend and reenact § 58-306 of the Code of 1950, relating to amount of tax on wholesale merchants, to add language inadvertently omitted.
AN ACT to amend the Code of 1950 by adding a section numbered 58-897.1, to provide for boards of equalization of real estate assessments in certain counties, to prescribe the number of board members, their terms of office and qualifications, and their manner of selection; and to repeal Chapter 237 of the Acts of Assembly of 1942, approved March 14, 1942, as amended, relating to assessments of real estate in certain counties.
AN ACT to provide a charter for the town of Exmore, and to repeal acts in conflict therewith.
AN ACT to amend and reenact § 58-266.8 of the Code of 1950, relating to license taxes which may be imposed by certain counties so as to extend the application thereof.
AN ACT to amend and reenact § 58-320 of the Code of Virginia, in relation to the tazation of retail merchants so as to classify restaurantkeepers as retail merchants; and to repeal § 58-399 of the Code of Virginia, in relation to the taration of restaur-<br />antkeepers.
AN ACT to amend and reenact § 58-863 of the Code. of 1950 relating to lists to be filed by apartment house operators so as to permit certain counties to require like data from other lessors.
An Act to amend the Code of 1950 by adding a section numbered 29-184.1, authorizing the governing bodies of certain counties to increase license taxes on dogs therein.
AN ACT to amend and reenact § 58-721 of the Code of 1950, relating to penalties for failure of motor fuel dealers to report or pay taxes promptly.
An ACT to provide a charter for the town of Pound.
AN ACT to provide a new charter for the town of Orange, in the county of Orange; and to repeal the existing charter of the town, and certain other acts inconsistent with this act.
AN ACT to levy and provide for the collection of taxes on certain oysters; to provide how such tax shall be enforced; to authorize the Potomac River Oyster Commission to adopt and enforce certain rules and regulations; to prohibit certain acts and provide penalties for violations; and to repeal certain acts.
AN ACT to amend and reenact §§ 2.08, 3.05, 5.05, 5.09, 5.11, 6.19, 6.20, 7.05, 8.08, 9.14, 9.15, 12.05, 12.06, 17.12, 19.10 and 20.06 of Chapter 116 of the Acts of the General Assembly of Virginia of 1948 providing a new charter for the City of Richmond concerning the powers of the Council of the City of Richmond relating to public works, utilities and properties; the nomination and election of clerks of courts of record in said city; the duties of the city manager; the functions of the bureau of purchasing; the sale of property by the purchasing agent; the capital budget; the certification of funds; the authentication of bonds; the powers and duties of the director of finance; residence of officers and employees; the preference allowed in the employment of war veterans and promotions thereof; the grading of streets; the assessment of the cost of certain public improvements against abutting landowners; the changing of district boundaries established by zoning regulations; the jurisdiction of the traffic court; and the interest of city officers and employees in contracts with the city.
AN ACT to authorize the governing bodies of certain cities to appoint a board of assessors; to provide for the annual assessment of property in such cities; and the manner by which relief from assessments so made may be had, and to provide for an emergency.
AN ACT to amend and reenact §§ 58-988 and 58-989 of the Code of Virginia, in relation to delinquent taxes and levies; and to repeal §§ 58-992, 58-993, 58-994, and. 58-995 of the Code of Virginia, on the same subject.
An Act to amend and reenact § 63, as amended, of Chap 576 of the Acts of Assembly of 1895-6, approved March 8, 1896, relating to taration by the town of Harrisonburg, such chapter being the charter of Harrisonburg.
An Act to amend an act entitled “An Act to incorporate the town of Virginia Beach, in the county of Princess Anne, Virginia”; approved March 6, 1906, as amended, by adding a section numbered 6-b which section relates to the tax rate in the town of Virginia Beach, Virginia.
AN ACT to amend and reenact § 18-317 of the Code of 1950 relating to license taxes on dance halls so as to permit certain counties to increase the maximum tax applicable thereto.
AN ACT to amend and reenact § 6-284 of the Code of 1950, relating to annual license taxes on credit unions.
AN ACT to amend the Code of Virginia by adding thereto a new section, to be numbered 58-145.1, in relation to penalties on officers of corporations and members of partnerships making fraudulent returns or statements with intent to defeat or evade the payment of income taxes.
AN ACT to provide a new charter for the town of Glen Lyn, in Giles county; and to repeal the court charter of such town and Chapter 165 of the Acts of Assembly of 1930, approved March 20, 1930, which provided a charter for such town.
AN ACT to provide a new charter for the city of Colonial Heights, Chesterfield County, Virginia; to repeal chapter 186 of the Acts of Assembly of 1930, approved March 21, 1980, as amended, which provided a ‘charter for the town of Colonial Heights, the existing charter of the city and amendments thereto; and to validate all contracts and obligations of the city.
An Act to amend Chapter 280, as amended, of the Acts of Assembly of 19382, approved March 24, 1932, being the Charter of the City of Alexandria, Virginia by adding thereto a new section numbered 41-a, to empower the City of Alexandria to impose, levy and collect a consumer or subscriber tax upon the amount paid for public utility services.
AN ACT to provide a new charter for the Town of Amherst; and to repeal the existing charter and amendments
AN ACT to amend and reenact § 58-12 of the Code of 1950 to provide that property of the Virginia Association of Workers for the Blind, Inc., shall be exempt from taxation, State and local, including inheritance taxes.
AN ACT to provide a charter for the Town of Montross, in the county of Westmoreland, Virginia.
AN ACT to amend and reenact §§ 3-82, 3-83, 3-89, 3-95, and 3-116, of the Code of Virginia of 1950, concerning the registration of commercial fertilizers, and providing a new method for paying inspection fees.
An Act providing for the acquisition, construction, improvement, operation and maintenance of a turnpike to facilitate vehicular traffic between Virginia Beach and points on the coast of North Carolina; creating for said purpose the Coastal Turnpike Authority; conferring powers and imposing duties on said Authority; authorizing the issuance by said Authority of turnpike revenue bonds of said Authority, payable solely from earnings of said turnpike, to pay the cost of said turnpike and improvements thereof; providing that no debt of said Authority, of the State of Virginia, or of any county, city, district, or political subdivision thereof, shall be incurred in the exercise of any of the powers granted by this Act; providing for the collection of tolls for the payment of said bonds and for the cost of maintenance, operation and repair of said turnpike; providing for the execution of a trust indenture; to secure the payment of said bonds without mortgaging or encumbering said turnpike; authorizing the issuance of revenue refunding bonds; prescribing conditions upon which said turnpike shall become free from tolls; making such turnpike and such bonds exempt from taxation; providing for condemnation; and prohibiting, under certain conditions, the construction or maintenance of competing means of transit between Virginia Beach and points on the coast of North Carolina.