CHAPTER 491

An Act to amend and reenact § 46-64 as amended, of the Code of Virginia,
relating to taxes and license fees imposed by cities, towns and certain
counties.

(S 162]

Approved April 5, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 46-64 as amended of the Code of Virginia be amended and re-
enacted as follows: —

§ 46-64. Except as hereinafter otherwise provided, counties operating
under the county manager form of government as provided in Articles 3
and 4 of Chapter 11 of Title 15, and counties having a population in excess
of two thousand inhabitants a square mile and counties having a popula-
tion of not less than seven thousand eight hundred nor more than eight
thousand, according to the last preceding United States census, and all in-
corporated cities and towns may levy and assess taxes and charge license
fees and taxes upon vehicles, except license fees and taxes upon vehicles
used by a dealer or manufacturer for sales purposes, and except vehicles
used by common carriers of persons or property operating between cities
and towns in this State and not in intracity transportation or between
cities and towns on the one hand and points and places without cities and
towns on the other and not in intracity transportation. Such license fees
and taxes shall be charged, imposed and assessed in such manner, on such
basis, and for such periods, as the proper authorities of such counties, in-
corporated towns and cities may determine, and subject to proration for
fractional periods of years in the same manner as prescribed in § 46-176,
but the amount of the license fees and taxes imposed by any such county,
city or town on any class of vehicles shall not be greater than the amount of
license tax imposed by the State on vehicles of like class. Provided, no
such taxes shall be levied and assessed nor license fees and taxes charged
upon vehicles in any county having a population of not less than seven
thousand eight hundred nor more than eight thousand unless and until
approved by an affirmative vote of a majority of the electors voting in an
election ordered by the governing body of such counties and held and con-
ducted in the manner prescribed by § 24-141 on the question “Shall the
county be authorized to levy and assess taxes and charge license fees and
taxes upon vehicles?” Should a majority of the voters voting in such
election vote affirmatively on this question, then such county may levy and
assess taxes and charge license fees and taxes upon vehicles in accordance
with this section.