CHAPTER 507
An Act to prohibit the imposition of certain taxes and to repeal certain

[H 86]
Approved April 2, 1952

Be it enacted by the General Assembly of Virginia:

1. No political subdivision of this State shall impose, levy or collect,
directly or indirectly, any tax on payrolls. All such taxes in force on the
effective date hereof are repealed.

The provisions of this act shall not be deemed to prohibit or limit
the withholding from an employee’s salary of any sums required by the
Social Security Act, the Unemployment Compensation Act, the Federal
income tax statutes, deductions for retirement systems, or other deduc-
tions authorized by the employee or made pursuant to any assignment or
execution.

2. All acts and parts of acts in conflict herewith are repealed to the
extent of such conflict.