CHAPTER 542

An Act to prohibit certain counties from levying certain taxes when cer-
tain other taxes are imposed by such counties.

([S 289]
Approved April 5, 1966

Be it enacted by the General Assembly of Virginia:
1. § 1. No county with a population of over 150,000, shall levy a utility
consumers tax if such county levies a personal property tax on household
goods and personal effects. Household goods shall be limited to furniture,
furnishings, machinery, tools and appliances used by an owner or a
member of his household in and about their place of residence.

The provisions of this section shall apply on and after January one,
nineteen hundred sixty-seven.