CHAPTER 355

An Act to amend and reenact §§ 58-688 and 58-689 of the Code of Virginia
relating to road tax on motor vehicle carriers, based on gross receipts.

[S 199]
Approved March 14, 1956

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-638 and 58-639 of the Code of Virginia be amended and re-
enacted as follows: :

§ 58-638. Rate of tax; levy.—Except as hereinafter otherwise pro-
vided, every person who operates, or causes to be operated, on any highway
in this State any motor vehicle, trailer or semi-trailer * as a common carrier
of passengers, shall pay quarterly to the State Treasurer, on or before the
fifteenth day of April, July, October and January of each year, in addition
to any other fees and taxes imposed by law upon motor vehicles, trailers
and semi-trailers, and upon the operation thereof, and in addition to any
motor fuel tax paid or payable by such person, a road tax calculated on the
gross receipts derived from such operations during the quarter year ending
with the preceding month, accordingly to the following schedule:

(1) Two per centum of the gross receipts derived by such person from
all intrastate operation; and

(2) Two per centum of such proportion of the gross receipts derived
by such person from all interstate operations as the total number of miles
traveled in interstate operations by the vehicles of such person on the
public highways of this State bears to the total number of miles traveled
in interstate operations by the vehicles of such person both within and
without this State, including miles traveled on streets in cities and towns
embraced within the highway system of this State, but exclusive in each
case of the miles traveled in this State on any street maintained exclusively
by any city or town.

’ All taxes so collected shall be credited to the highway maintenance and
construction fund.

The provisions of this section shall apply for the tax year beginning
January first, nineteen hundred forty-nine, and annually thereafter until
otherwise provided by law.

§ 58-639. Exemptions.—

The provisions of this article shall not apply to carriers whose gross
yearly earnings from operations subject to the tax imposed by § 58-638
do not exceed five thousand dollars.

*

The provisions of this section shall apply for the tax year beginning
January first, nineteen hundred fifty-two, and annually thereafter until
otherwise provided by law.

2. That the provisions of this act shall not become effective until April
first, nineteen hundred fifty-seven.