CHAPTER 482

An Act to amend and reenact § 46-64, as amended, of the Code of Vir-
ginia, relating to authority of counties, cities and towns to impose
and collect license fees on motor vehicles. (H 598]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 46-64, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 46-64. (1) Except as hereinafter otherwise provided, counties,
incorporated cities and towns may levy and assess taxes and charge
license fees and taxes upon vehicles within their jurisdiction, 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 prop-
erty 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, and except upon vehicles of owners who are residents of
any town located in such county which constitutes a separate school dis-
trict approved for operation, when such vehicles are already subject to
town license fees and taxes. 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, incorporated 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. Vehicles habitually kept or garaged in coun-
ties, incorporated cities and towns and used upon the streets, alleys or
roads thereof, as well as those owned by residents, and others, shall be
subject to the provisions of this section.

(2) If in any county imposing license fees and taxes under this sec-
tion, a town therein imposes like fees and taxes upon vehicles of owners
resident in such town, * the owner of any vehicle subject to such fees or
taxes shall be entitled, upon such owner displaying evidence that he has
paid the amount of such fees or taxes, to receive a credit on the fees or
taxes imposed by the county to the extent of the fees or taxes he has paid
to such town. Nothing herein contained shall be construed as depriving
any town now imposing such licenses and taxes from increasing the same
or as depriving any town not now imposing the same from hereafter doing
80, but subject to the limitations provided in the foregoing paragraph. The
governing body of any county and the governing body of any town in said
county wherein each impose the license tax herein provided may provide
mutual agreements so that not more than one license tag in addition to the
State tag shall be required.
Except as provided by this paragraph numbered (2), no vehicle shall
be subject to taxation under the provisions of this section in more than one
jurisdiction. ;

(3) (The revenue derived from all county license taxes and fees im-
posed under the authority of this section shall be applied to general
county purposes, except that in any county having a population of more
than eleven thousand four hundred but less than eleven thousand nine
hundred, according to the last preceding United States census, this revenue
shall be paid into the school fund of such county. .

In addition to the powers hereinabove conferred, any such town, city,
or county may require that no vehicle so taxable shall be locally licensed
unless and until the applicant for such license shall have produced satis-
factory evidence that all personal property taxes upon the vehicle to be
licensed, which personal property taxes have been assessed or are asses-
sable against such applicant, have been paid.

An emergency exists and this act is in force from its passage.