CHAPTER 553

An Act to amend the Code of Virginia by adding a section numbered
58-266.38:1, authorizing counties to levy a license tax and require
licenses for certain persons doing business in such county, and to
provide credits against such tax in certain cases. rH 590]

Approved March 31, 1962

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
58-266.3 :1, as follows:

§ 58-266.3:1. The governing body of any county may impose, when
not otherwise prohibited by general law, a license tax for the privilege
of doing business as defined in Article 5 of this chapter, 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 license.

If in any county imposing license fees and taxes under Article 5 of
this chapter, a town therein imposes similar fees and taxes upon such
businesses, the business, firm, corporation or individual subject to such
town license fees or taxes shall be entitled, upon displaying evidence that
such town license fees or taxes have been paid, to receive a credit on the
license fees or taxes imposed by the county to the extent of the license
fees or taxes 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 so.

Nothing herein contained shall be construed to affect in any manner
any county or town levying a license tax under the provisions of § 58-266.2.