Chap. 150.—An ACT to authorize the governing bodies of certain counties to
levy county license taxes and to provide for their assessment and collection.

Approved March 6, 1948 “

Be it enacted by the General Assembly of Virginia:

1. That the governing body of any county in this State having
a population of more than two thousand per square mile, according
to the last preceding United States census, and in any county
having an area of less than sixty square miles, is hereby authorized
to levy and to provide for the assessment and collection of county
license taxes on businesses, trades, professions, occupations and
callings and upon the persons, firms and corporations engaged
therein within the county, whether any license tax be imposed
thereon by the State or not; provided, however, that no county
license tax shall be levied in any case in which the levying of a
local license tax is prohibited by any general law of this State.