Chap. 228.—An ACT to amend and re-enact section 6 of an act entitled an act
requiring persons, firms, corporations and associations owning, controlling,
operating or managing motor vehicles used as common carriers for the trans-
portation of persons and/or property for compensation on the public highways
of this State to obtain registration plates or markers, and prescribing and
imposing certain taxes and/or license fees and/or charges and providing for
the collection, payment and disposition of the same, and providing for the
enforcement of this act and for punishment of violations thereof, approved
March 26, 1932. [H B 389]

Approved March 27, 1934

1. Be it enacted by the General Assembly of Virginia, That section
six of an act entitled an act requiring persons, firms, corporations and
associations, owning, controlling, operating or managing motor vehicles
used as common carriers for the transportation of persons and/or
property for compensation on the public highways of this State to
obtain registration plates or markers, and prescribing and imposing
certain taxes and/or license fees and/or charges and providing for the
collection, payment and disposition of the same, and providing for the
enforcement of this act and for punishment of violations thereof, ap-
proved March twenty-sixth, nineteen hundred thirty-two, be amended
and re-enacted so as to read as follows:

Section 6. Taxation of motor vehicles—Every motor vehicle car-
rier engaged in the transportation of passengers or property over the
public highways of this State shall, for purposes of taxation, be classed
as (first) those engaged exclusively in intrastate commerce, (second)
those engaged in both interstate and intrastate commerce, and (third)
those engaged exclusively in interstate commerce, and the respective
classes shall pay the following taxes:

(a) Motor vehicle carriers of passengers operating either exclu-
sively in intrastate commerce or partly in intrastate commerce and partly
in interstate commerce in this State shall pay to the director, on or
before the first day of April of each year, a license tax at the rate of
seventy (70) cents per one hundred (100) pounds (manufacturer’s
shipping weight) on all vehicles operated by such carriers in such ser-
vice; provided, however, that license plates issued to such motor vehicle
carrier by the director upon the payment of the license tax herein pro-
vided for may, in cases of bona fide emergency, be used for the oper-
ation of reserve or substitute vehicles included in the equipment re-
ported to the commission as required in chapter three hundred and
fifty-nine of the Acts of Assembly of nineteen hundred and thirty-two;
but such use of said license plates shall not be permitted for the oper-
ation of any such substitute or reserve vehicle by any other than the
motor vehicle carrier to whom such license plates were issued or trans-
ferred by the director, nor upon any other vehicle than such as may
be titled by the division in the name of such motor vehicle carrier, and
for which insurance policy or bond has been filed with the commission
as required by chapter three hundred fifty-nine of the Acts of Assembly
of nineteen hundred thirty-two. Any motor vehicle carrier violating
this provision shall, upon conviction thereof, be fined not less than fifty
dollars nor more than five hundred dollars.

(b) Motor vehicle carriers of passengers operating either exclusively
in intrastate commerce or partly in intrastate commerce and partly. in
interstate commerce in this State shall pay quarterly to the State Treas-
urer, on or before the fifteenth day of April, July, October and January
of each year, in addition to the license tax specified in subsection (a)
of this section, a road tax, which shall be computed at the rate of two
per centum of the total gross transportation receipts of such carriers
arising out of intrastate operations of Virginia for the quarter year end-
ing April, July, October, and January fire st next preceding the quarter
year in which the tax is due and payable.

(c) Motor vehicle carriers of passengers operating in both intra-
state and interstate commerce in this State shall pay quarterly to the
State Treasurer, on or before the fifteenth day of April, July, October
and January of each year, in addition to the license tax specified in sub-
section (a) of this section, and in addition to the road tax imposed by
subsection (b) of this section on gross transportation receipts derived
solely from intrastate business, a road tax which shall be computed at
the rate of two per centum of that proportion of the gross transporta-
tion receipts of such carriers as are derived from the interstate business
of such carrier which the total number of miles traveled by the vehicles
of the carrier in Virginia during the three months next preceding the
quarter in which the tax is due and payable bears to the total number
of miles traveled by the vehicles of such carrier within and without
Virginia during the same period, such mileage to exclude that traveled
within the corporate limits of those cities and towns which maintain
the streets used therein by such carriers.

In the event that the tax provided in this subsection upon the re-
ceipts derived from the interstate operation of a motor vehicle carrier
doing both intrastate and interstate business in this State becomes 1n-
operative at any time, motor vehicle carriers of passengers operating in
both intrastate and interstate commerce shall pay, in lieu of the gross
transportation tax on their interstate business imposed by this sub-sec-
tion, the following road mileage tax, as a reasonable charge for the
facilities provided by the State for such interstate business; for each
motor vehicle weighing five thousand pounds or less, the sum of three-
fourths cent per mile for each mile operated over the public highways
of this State; for each motor vehicle weighing more than five thousand
pounds and less than fifteen thousand pounds, the sum of one and one-
half cents per mile for each mile so operated; and for each motor
vehicle weighing fifteen thousand pounds or more, the sum of two
and one-half cents per mile so operated.

(d) Motor vehicle carriers of passengers operating exclusively in
interstate commerce shall pay to the director, on or before the first
day of April of each year, a license tax of seventy (70) cents per one
hundred pounds (manufacturer’s shipping weight), on all vehicles oper-
ated by such carriers in such service, provided, however, that license
plates issued to such motor vehicle carrier by the director upon the
payment of the license tax herein provided for may, in cases of bona
fide emergency, be used for the operation of reserve or substitute ve-
hicle included in the equipment reported to the commission as required
in chapter three hundred fifty-nine of the Acts of Assembly of nine-
teen hundred thirty-two; but such use of said license plates shall not
be permitted for the operation of any such substitute or reserve vehicle
by any other than the motor vehicle carrier to whom such license plates
were issued or transferred by the director, nor upon any other vehicle
than such as may be titled by the division in the name of such motor
vehicle carrier, and for which insurance policy or bond has been filed
with the commission as required by chapter three hundred fifty-nine
of the Acts of Assembly of nineteen hundred thirty-two. Any motor
vehicle carrier violating this provision shall, upon conviction thereof,
be fined not less than fifty dollars nor more than five hundred dollars.

(e) Motor vehicle carriers of passengers operating exclusively in
interstate commerce, in addition to the license tax specified in sub-sec-

tion (d) of this section, shall pay quarterly to the State Treasurer,
on or before the fifteenth day of April, July, October and January of
each year, a road tax, which shall be computed at the rate of two per
centum of that proportion of the gross transportation receipts of such
carriers as are derived from the interstate business of such carriers
which the total number of miles traveled by the vehicles of the carriers
in Virginia, during the three months next preceding the quarter in
which the tax is due and payable, bears to the total number of miles
traveled by the vehicles of such carriers within and without Virginia
during the same period, such mileage to exclude that traveled within
the corporate limits of those cities and towns which maintain the streets
used therein by such carriers.

In the event that the tax provided in the preceding paragraph of this
subsection or the license tax imposed by subsection (d) of this section
becomes inoperative at any time, such motor vehicle carrier of passen-
gers operating exclusively in interstate commerce shall, in lieu of the
tax so becoming inoperative pay, for each motor vehicle so operated
weighing five thousand pounds or less, the sum of three-fourths cents
per mile for each mile operated over the public highways of this State;
for each such motor vehicle weighing more than five thousand pounds
or less than fifteen thousand pounds, the sum of one and one-half cents
per mile for each mile so operated, and for each such motor vehicle
weighing fifteen thousand pounds or more, the sum of two and one-
half cents per mile so operated.

In the event that both sub-section (d), prescribing a license tax, and
that part of this subsection prescribing a road tax on gross transpor-
tation receipts, become inoperative at any time, such motor vehicle car-
riers of passengers operating exclusively in interstate commerce shall,
in lieu of all other taxes, except as herein otherwise provided, pay for
each motor vehicle weighing five thousand pounds or less the sum of
one and one-half cents per mile for each mile so operated over the pub-
lic highways of the State, and for each such vehicle weighing more than
five thousand pounds and less than fifteen thousand pounds, the sum
of three cents per mile for each mile so operated, and for each such
vehicle weighing fifteen thousand pounds or more, the sum of five cents
per mile so operated.

(f) Motor vehicle carriers of property operating exclusively in in-
trastate commerce or partly in intrastate commerce and partly in inter-
state commerce in this State shall pay to the director, on or before the
first day of April of each year, a license tax of seventy (70) cents per
one hundred pounds of the weight of the chassis plus the manufac-
turer’s rated carrying capacity of each vehicle operated by such car-
riers in such service, provided, however, that license plates issued to such
motor vehicle carrier by the director upon the payment of the license tax
herein provided for may, in cases of bona fide emergency, be used for
the operation of reserve or substitute vehicles included in the equip-
ment reported to the commission as required in chapter three hundred
fifty-nine of the Acts of Assembly of nineteen hundred thirty-two; but
such use of said license plates shall not be permitted for the operation
of any such substitute or reserve vehicle by any other than the motor
vehicle carrier to whom such license plates were issued or transferred
by the director, nor upon any other vehicle than such as may be titled
by the division in the name of such motor vehicle carrier, and for which
insurance policy or bond has been filed with the commission as required
by chapter three hundred fifty-nine of the Acts of Assembly of nineteen
hundred thirty-two. Any motor vehicle carrier violating this provision
shall, upon conviction thereof, be fined not less than fifty dollars nor
more than five hundred dollars.

(g) Motor vehicle carriers of property operating either exclusively
in intrastate commerce or partly in intrastate commerce and partly in
interstate commerce in this State shall pay quarterly to the State Treas-
urer, on or before the fifteenth day of April, July, October and Janu-
ary of each year, in addition to the license taxes specified in subsection
({), a road tax, which shall be computed at the rate of two per cen-
tum of the total gross transportation receipts of such carriers arising
out of intrastate operations in Virginia for the quarter next preceding
the quarter year in which the tax is due and payable. This tax, which
is imposed as a specific charge for the use of the roads by such motor
vehicle property carriers, shall together with the license tax provided
for in subsection (f), be in lieu of all other taxes whatsoever to be
laid by the State against such carriers for the use of the highways and
their operation thereon, except as otherwise provided in this act.

(h) Motor vehicle carriers of property operating in both intrastate
and interstate commerce in this State shall pay quarterly to the State
Treasurer, on or before the fifteenth day of April, July, October and
January of each year, in addition to the license tax specified in sub-
section (f) of this section and in addition to the road tax imposed by
subsection (h) of this section, on gross transportation receipts derived
solely from intrastate business, a road tax, which shall be computed at
the rate of two per centum of that portion of the gross transportation
receipts of such carriers as are derived from the interstate business of
such carriers which the total number of miles traveled by the vehicles
of the carriers in Virginia, during the three months next preceding the
quarter in which the tax is due and payable, bears to the total number
of miles traveled by the vehicles of such carriers within and without
Virginia during the same period, such mileage to exclude that traveled
within the corporate limits of those cities and towns which maintain
the streets used therein by such carriers.

In the event that the tax provided in this subsection upon the re-
ceipts derived from the interstate operations of a motor vehicle carrier
doing both intrastate and interstate business in this State becomes in-
operative at any time motor vehicle carriers of property operating in
both intrastate and interstate commerce shall pay, in lieu of the gross
transportation tax on their interstate business imposed by this subsec-
tion, the following road mileage tax as a reasonable charge for the facili-
ties provided by the State for such interstate business: For each motor
vehicle weighing five thousand pounds or less the sum of three-fourths
cent per mile for each mile operated over the public highways of this
State; for each motor vehicle weighing more than five thousand pounds
and less than fifteen thousand pounds the sum of one and one-half
cents per mile for each mile so. operated; and for each such motor ve-
hicle weighing fifteen thousand pounds or more the sum of two and
one-half cents per mile so operated.

(1) Motor vehicle carriers of property operating exclusively in in-
terstate commerce shall pay to the director, on or before the first day
of April of each year, a license tax of seventy (70) cents per one hun-
dred pounds of the weight of the chassis, plus the manufacturer’s rated
carrying capacity of each vehicle operated by such carriers in such ser-
vice; provided, however, that license plates issued to such motor vehicle
carrier by the director upon the payment of the license tax herein pro-
vided for may, in cases of bona fide emergency, be used for the oper-
ation of reserve or substitute vehicles included in the equipment re-
ported to the commission as required in chapter three hundred fifty-
nine of the Acts of Assembly of nineteen hundred thirty-two; but such
use of said license plates shall not be permitted for the operation of any
such substitute or reserve vehicle by any other than the motor vehicle
carrier to whom such license plates were issued or transferred by the
director, nor upon any other vehicle than such as may be titled by the
division in the name of such motor vehicle carrier, and for which in-
surance policy or bond has been filed with the commission as required
by chapter three hundred fifty-nine of the Acts of Assembly of nine-
teen hundred thirty-two. Any motor vehicle carrier violating this pro-
vision shall, upon conviction thereof, be fined not less than fifty dollars
nor more than five hundred dollars.

(j) Motor vehicle carriers of property operating exclusively in in-
terstate commerce, in addition to the license tax specified in subsection
(i) of this section, shall pay quarterly to the State Treasurer, on or
before the fifteenth day of April, July, October and January of each
year, a road tax, which shall be computed at the rate of two per centum
of the proportion of the gross transportation receipts of such carriers
as are derived from the interstate business of such carriers which the
total number of miles traveled by the vehicles of such carriers in Vir-
ginia, during the three months next preceding the quarter in which the
tax is due and payable bears to the total number of miles traveled by
the vehicles of such carriers within and without Virginia during the
same period, such mileage to exclude that traveled within the corporate
limits of those cities and towns which maintain the streets used therein
by such carriers. |

In the event that the tax provided in the preceding paragraph of
the subsection or the license tax imposed by subsection (i) of this sec-
tion becomes inoperative at any time, such motor vehicle carriers of
property operating exclusively in the interstate commerce shall, in lieu
of the tax so becoming inoperative, pay, in addition to the license tax
specified in subsection (i) of this section for each motor vehicle so
operated whose weight of chassis, plus the manufacturer’s rated car-
rying capacity is five thousand pounds or less the sum of three-fourths
cents per mile for each mile operated over the public highways of this
State; for each such motor vehicle whose weight of chassis, plus the
manufacturer’s rated carrying capacity, is more than five thousand
pounds, but less than fifteen thousand pounds the sum of one and
one-half cents per mile for each mile so operated; and for each motor
vehicle whose weight of chassis plus the manufacturer’s rated carrying
capacity is fifteen thousand pounds or more the sum of two and one-
half cents for each mile so operated.

In the event that both subsection (i), prescribing a license tax, and
that part of this subsection prescribing a road tax on gross transpor-
tation receipts become inoperative at any time such motor yehicle car-
riers of property operating exclusively in interstate commerce shall, in
lieu of all other taxes, except as herein otherwise provided, pay for each
motor vehicle weighing five thousand pounds or less, the sum of one
and one-half cents per mile for each mile so operated over the public
highways of this State and for each vehicle weighing more than five
thousand pounds and less than fifteen thousand pounds the sum of three
cents per mile for each mile so operated and for each vehicle weighing
fifteen thousand pounds or more the sum of five cents per mile so
operated. .

(k) Motor vehicle carriers of property operating tractor trucks with
semi-trailer attached shall in lieu of the license tax of seventy cents per
one hundred pounds prescribed by this section, pay for each such trac-
tor truck a license fee of fifty cents per one hundred pounds of the
weight of the chassis, plus the manufacturer’s rated carrying capacity,
and for each such similar trailer a license fee of fifty cents per one
hundred pounds of actual carrying capacity of such semi-trailer.

(1) If a license on any vehicle embraced in this act is issued on or
after the first day of December of any year, the fee for the certificate
of registration and license plates issued by the director shall be one-
half of the amount which would have been payable had the same been
issued as of April first, next preceding.

An emergency existing, this act shall be in effect on and after the
fifteenth day of March, nineteen hundred and thirty-four.