Chap. 107.—An ACT to amend and re-enact section 56 of an act entitled ‘“‘an
act to provide a new charter for the town of Lexington, Rockbridge county,
Virginia, and to repeal all acts or parts of acts in conflict therewith,” ap-
proved March 25, 1932, in relation to license taxes. [H B 159]

Approved March 5, 1936

1. Be it enacted by the General Assembly of Virginia, That section
fifty-six of an act entitled an act to provide a new charter for the town
of Lexington, Rockbridge county, Virginia, and to repeal all acts or
parts of acts in conflict therewith, approved March twenty-fifth, nine-
teen hundred and thirty-two, be amended and re-enacted so as to
read as follows:

Section 56. License taxes—The Mayor and Council may impose
license taxes by ordinances on businesses, trades, professions, occupa-
tions and callings and upon the persons, firms, associations, and cor-
porations engaged therein, and the agents thereof, except in cases where
taxation by localities shall be prohibited by the general law of the
State, and whether any tax be imposed thereon by the State or not;
the Mayor and Council may grant or refuse licenses and in the event
of the refusal to grant any license, may prohibit the conduct of busi-
ness, trade, profession, occupation or calling without such license; the
Mayor and Council may submit any person, who, without first having
obtained a license therefor, shall do any act, or follow any business,
occupation, trade, profession, vocation, pursuit, or calling in the town
for which a license may be required by ordinance, to such fine or
penalty as is authorized to be imposed for the violation of any of
its ordinances.

(a) Fees——For every town license issued or granted by the com-
missioner of the revenue under this charter, he shall charge a fee to
be prescribed by ordinance not in excess of seventy-five cents, and
for transferring a license, the fee shall be fifty cents; all such fees
shall be paid to the treasurer by the person obtaining the license or
transfer, and such license or transfer shall be withheld until the same
shall have been paid. The council may provide that the commissioner
of the revenue shall be paid a salary in lieu of fees, in which event the
fees specified above shall be paid into the treasury of the town for
town purposes.