CHAPTER 481

An Act to amend and reenact § 58-266.3, as amended, of the Code of Vir-
ginia, relating to licenses in certain counties. [H 593]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 58-266.3, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-266.3. The governing body of any county which has adopted
the county manager form of organization and government provided for by
chapter 11 (§ 15-266 et seq.) of Title 15, and the governing body of any
county which adjoins three cities in this State, one of which has a
population of more than one hundred ninety thousand, and any county
which has adopted the county board form of organization and government
provided in chapter 12 (§ 15-345 et seq.) of Title 15, and of any county
having the county executive form of organization and government provided
for by chapter 11 of Title 15, which adjoins a city, which city has a popu-
lation of more than sixty thousand, and the governing body of any county
within the boundaries of which is located a city having a population of
more than ninety thousand but less than two hundred thousand, when any-
thing for which a license is required by the State is to be done within the
county, may impose, when not otherwise prohibited by general law, a li-
cense tax for the privilege of doing the same and require a license to be
obtained therefor; and in any case in which it sees fit, require from the
person licensed, bond, with surety, in such penalty and with such condition
as it may deem proper. The ordinance imposing such tax shall provide
for the time and manner of collection thereof and issuance of such li-
cense. Any license tax hereunder shall be in addition to any license tax im-
posed by the State or any town in such county, except that in any county
within the boundaries of which is located a city having a population of
more than ninety thousand but less than two hundred thousand, any l-
cense tax imposed hereunder shall not apply within the limits of any town
located in such county, where such town imposes a town license tax on the
same privilege, nor shall any such license tax exceed the amount imposed by
the State for the same or a similar privilege, and whenever any such coun-
ty imposes a county merchants’ license tax, the same shall be in lieu of a
county property tax on the capital of merchants, as defined by § 58-883,
throughout the county, including the capital of merchants in incorporated
towns located within such county.

No such county shall require a license to be obtained for printing any
newspaper, or for the privilege or. right of operating or conducting any
radio or television broadcasting station or service, or for maintaining or
operating any other advertising medium not otherwise prohibited by law,
nor shall any such county require a license from any motor vehicle carrier
of passengers or property which is liable for and pays the road tax calcu-
lated on gross receipts prescribed by § 58-688 of the Code.

In addition, the governing body of any county which has adopted the
county manager form of organization and government provided for by
chapter 11 of Title 15 of the Code of Virginia, and of any county having
the county executive form of organization and government provided for
by chapter 11 of Title 15, which adjoins a city, which city has a population
of more than sixty thousand, and of any county having a population of less
than forty-one thousand and adjoining a city of more than two hundred
thirty thousand population, may impose, when not otherwise prohibited by
general law, a license tax for the privilege of doing anything within the
county which the city adjoining such county could impose if done within
such city and require a license to be obtained therefor; and in any case
in which it sees fit, require from the person licensed, bond, with surety,
in such penalty and with such condition as it may deem proper. The ordi-
nance imposing such tax shall provide for the time and manner of collec-
tion thereof and issuance of such license. Any license tax hereunder shall
be in eos to any license tax imposed by the State or any town in such
county.