Chap. 433.—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. {H 439

Approved April 1, 1948

Be it enacted by the General Assembly of Virginia as follows:

1. That the Tax Code of Virginia be amended by adding thereto
a new section designated as section one hundred eighty-six-a, reading
as follows:

Section 186-a. Except as herein otherwise provided, every prac-
ticing medical doctor, in addition to being subject to the regulatory
laws of this State relating to the profession of medicine, shall obtain a
revenue license. A revenue license granted to practice medicine in any
county or city shall authorize such medical doctor to practice throughout
the Commonwealth. Every medical doctor who has been licensed for
less than five years shall pay a license of fifteen dollars per year; and
every medical doctor who has practiced for five years or more shall
pay a license of twenty-five dollars per year; provided, that a medical
doctor whose receipts for the preceding year were less than five hundred
dollars shall pay a license of fifteen dollars; and provided further, that
a medical doctor who has practiced medicine regularly since January
one, nineteen hundred and nine, shall not be subject to the provisions of
this section.

This section shall be in force for the license year beginning January
first, nineteen hundred forty-nine, and for every license year thereafter
until otherwise provided by law.