CHAPTER 368

An Act to amend and reenact § 58-688.1 of the Code of Virginia, re-
lating to charges of cities and towns for use of roads, and permitting
the deduction of certain charges from gross receipts subject to
taxation.

(H 453]

Approved March 14, 1956

Be it enacted by the General Assembly of Virginia:

1. That § 58-638.1 of the Code of Virginia be amended and reenacted
as follows:

§ 58-638.1. Nothing in this article shall be construed to preclude
any city or town through which any motor vehicle carrier operates from
imposing a reasonable charge on such motor vehicle carrier for the use
of the streets, roads or routes, including bridges, other than toll bridges,
maintained by such cities or towns; provided, however, that such charge
for motor vehicle carriers shall not exceed one-fifth cent per mile for
each mile operated within such city or town by any vehicle weighing
five thousand pounds or less; two-fifths cent per mile for each mile so
operated by any vehicle more than five thousand pounds and less than
fifteen thousand pounds; and three-fifths cent per mile for each mile so
operated by any vehicle weighing more than fifteen thousand pounds.
Amounts expended by such carriers after February first, nineteen hundred
fifty, for tolls and charges for crossing toll bridges and ferries, and after
the effective date hereof for tolls and charges for using tunnels and toll
roads in this State, shall be deductible from gross receipts in computing
the amount thereof subject to taxation under this article.