Chap. 360.—An ACT requiring persons, firms, corporations and associations own-
ing, controlling, operating or managing motor vehicles used as common carriers
for the transportation of persons and/or property for compensation on the
public highways of this State to obtain registration plates or markers, and
prescribing and imposing certain taxes and/or license fees and/or charges and
providing for the collection, payment and disposition of the same, and providing
for the enforcement of this act and for punishment of violations thereof.

[S B 321]
Approved March 26, 1932

‘1. Be it enacted by the general assembly of Virginia, as follows:
Section 1. Definitions, whenever used in this act, unless expressly
stated otherwise: :

(a) The term “commission” means the State corporation com-
mission of the Commonwealth of Virginia.

(b) The term “director” means the director of the division of
motor vehicles of this State. of

(c) The term “certificate” means the certificate of public con-
venience and necessity and/or certificate of authority issued by the
commission to a motor vehicle carrier as provided by law.

(d) The term “motor vehicle carrier” means every corporation or
person, their lessees, trustees, or receivers, owning, controlling, operat-
ing or managing any motor vehicle used for the transportation of pas-
sengers or property for hire as a common carrier over any public high-
way and/or between any incorporated communities in this State; pro-
vided, however, that the term “motor vehicle carrier” shall not include
motor vehicles engaged exclusively in transporting persons or property
solely within the limits of any city or town in this State, nor to any
person, firm or corporation operating taxicabs or passenger motor
vehicles equipped with taximeters or to taxicabs or passenger motor
vehicles without taximeters operated at a flat rate whose business
originates wholly within the corporate limits of any citv or town in
this State, but who may occasionally operate beyond said limits ; pro-
vided, further, that the term “motor vehicle carrier” shall not include
public passenger vehicles offered for hire and not conforming to the
definition of a taxicab, and/or property carrying vehicles offered for
hire whose business originates wholly within the corporate limits of
any city or town in this State and which are occasionally operated
beyond said limits.

(e) The term “motor vehicle” means any automobile, automobile
truck, automobile or motor bus, or any other self-propelling vehicle,
and any trailer or semi-trailer used in connection therewith not operated
on fixed rails or tracks.

(f) The term “public highway” means every public highway or
place of whatever nature open to the use of the public for purposes
of vehicular travel in this State, including the streets and alleys in towns
and cities.

Section 2, Carriers to comply with this act——Every motor vehicle
carrier, as herein defined, shall comply with the provisions of this act
bv obtaining the registration plates or markers and paying the taxes,
license fees and charges herein prescribed.

Section 3. Filing fees—Every motor vehicle carrier, upon filing
with the commission an application for a certificate, shall deposit with
the commission as a filing fee the sum of twenty-five dollars, and for
the transfer of such certificates the sum of twenty-five dollars, and
for the issuance of a duplicate certificate the sum of three dollars, said
fees to be paid for the purpose of defraying the expenses of adminis-
tering the provisions of law with respect to the issuance of such cer-
tificate; provided, however, that an applicant for a certificate in lieu
of an existing certificate, as provided by law, shall not be required to
pay the fees prescribed in this section.

Section 4. Application for registration plates or markers.—Every
motor vehicle carrier operating or which shall hereafter operate in
this State shall, as soon as such certificate is issued, and annually on
or before each succeeding April first, as long as such certificate remains
in force, present the same, with any changes which shall have been
made therein by the commission, to the director, together with an ap-
plication in writing for registration and license, which application, be-
sides the other matters by law prescribed, shall, for each motor vehicle,
other than reserve or substitute vehicles, proposed to be used, sepa-
rately state:

In the case of motor vehicle carriers of passengers, the route on
which said motor vehicle is to be used, whether reserve or substitute
vehicles to be used only in emergencies are maintained by the applicant,
the number of such reserve and substitute vehicles and a complete de-
scription including the length, width, height and seating capacity, of
each, the length of route in miles over public highways in this State,
the weight of the vehicle when empty and the schedule under which it
shall operate during the ensuing year.

In the case of motor vehicle carriers of property the route on which
said motor vehicles are to be used, whether reserve or substitute vehicles
are to be maintained by the applicant to be used only in emergencies,
and if so, the number of such reserve or substitute vehicles, the de-
scription and rated carrying capacity of each as given by the manu-
facturer, the length, width and height of such vehicle, the length of
the route on public highways in this State in miles, the weight of the
chassis, and the schedule under which they shall operate.

In the case of a trailer or semi-trailer, the applicant shall furnish
the director with a statement under oath stating the carrying capacity
of such trailer or semi-trailer, and the length, width and height of
the same.

Section 5. Issuance of registration plates or markers.—It shall be
the duty of the director upon presentation of a certificate from the
commission authorizing the motor vehicle carrier to operate, to furnish
said carrier with a distinguishing plate or marker which, in addition to
the other matters by law provided to be placed thereon, shall designate
the holder thereof as a motor vehicle carrier of passengers or of prop-
erty as the case may be. ,

No motor vehicle carrier holding a certificate shall change its route
or schedule without first having obtained an order from the commission
authorizing such change, a copy of which shall be filed with the director
before said route or schedule is changed, but nothing in this act shall
be construed to prevent a motor vehicle carrier in an emergency from
making occasional departures from its regular route or from replacing
licensed vehicles by substitute vehicles in order to maintain an ap-
proved schedule.

In cases of transfer of certificates with the approval of the com-
mission, licenses may be transferred to the new certificate holder, to be
used only upon the equipment covered by the transferred certificate,
upon payment to the director of a transfer fee of five dollars for each
such certificate transferred, but no portion of a license fee theretofore
paid shall be refunded for any part of the year during which said
license is not used. 3

Section 6. Taxation of motor vehicles——Every motor vehicle car-
rier engaged in the transportation of passengers or property over the
public highways of this State shall, for purposes of taxation, be classi-
fied as (first) those engaged exclusively in intrastate commerce, (sec-
ond) those engaged in both interstate and intrastate commerce, and
(third) those engaged exclusively in interstate commerce, and the re-
spective classes shall pay the following taxes: ,

(a) Motor vehicle carriers of passengers operating either exclu-
sively in intrastate commerce or partly in intrastate commerce and
partly in interstate commerce in this State shall pay to the director,
on or before the first day of April of each year, a license tax at the
rate of seventy (70) cents per one hundred (100) pounds (manu-
facturer’s shipping weight) on all vehicles operated by such carriers in
such service; provided, however, that reserve or substitute vehicles,
used only in case of emergency, shall pay twenty-five per centum of the
tax required on equipment used in regular service.

Appropriate license plates shall be issued for the use of such vehicles
as are regularly operated and special license plates and markers shall
be issued to designate vehicles to be operated as emergency or sub-
stitute vehicles. ,

(b) Motor vehicle carriers of passengers operating either exclu-
sively in intrastate commerce or partly in intrastate commerce and
partly in interstate commerce in this State shall pay quarterly to the
State treasurer, on or before the fifteenth day of April, July, October
and January of each year, in addition to the license tax specified in
subsection (a) of this section, a road tax, which shall be computed at
the rate of two per centum of the total gross transportation receipts
of such carriers arising out of intrastate operations in Virginia for the
quarter year ending April, July, October and January first next preced-
ing the quarter year in which the tax is due and payable.

(c) Motor vehicle carriers of passengers operating in both intra-
state and interstate commerce in this State shall pay quarterly to the
State treasurer, on or before the fifteenth day of April, July, October
and January of each year, in addition to the license tax specified in
subsection (a) of this section, and in addition to the road tax imposed
by subsection (b) of this section on gross transportation receipts
derived solely from intrastate business, a road tax which shall be com-
puted at the rate of two per centum of that proportion of the gross
transportation receipts of such carrier as are derived from the inter-
state business of such carrier which the total number of miles traveled
by the vehicles of the carrier in Virginia during the three months next
preceding the quarter in which the tax is due and payable bears to the
total number of miles traveled by the vehicles of such carrier within
and without Virginia during the same period, such mileage to exclude
that traveled within the corporate limits of those cities and towns which
maintain the streets used therein by such carriers.

In the event that the tax provided in this subsection upon the
receipts derived from the interstate operations of a motor vehicle car-
rier doing both intrastate and interstate business in this State becomes
inoperative at any time, motor vehicle carriers of passengers operating
in both intrastate and interstate commerce shall pay, in lieu of the gross
transportation tax on their interstate business imposed by this sub-
section, the following road mileage tax, as a reasonable charge for the
facilites provided by the State for. enels interstate business; for each
motor vehicle weighing five thousand pounds or less, the sum of three-
fourths cent per mile for each mile operated over the public highways
of this State; for each motor vehicle weighing more than five thousand
pounds and less than fifteen thousand pounds, the sum of one and one-
half cents per mile for each mile so operated; and for each motor
vehicle weighing fifteen thousand pounds or more, the sum of two
and one-half cents per mile so operated.

(d) Motor vehicle carriers of passengers operating exclusively in
interstate commerce shall pay to the director, on or before the first
day of April of each year, a license tax of seventy (70) cents per one
hundred pounds (manufacturer’ S shipping weight), on all vehicles
operated by such carriers in such service, provided, however, that
reserve or substitute vehicles used only in case of emergency shall pay
twenty-five per centum of the tax required on equipment used in regu-
lar service. Appropriate license plates shall be issued for the use of
such vehicles as are regularly operated and special license plates and
markers shall be issued to designate vehicies to be operated as emer-
gency or substitute vehicles.

(e) Motor vehicle carriers of passengers operating exclusively in
interstate commerce, in addition to the license tax specified in subsection
(d) of this section, shall pay quarterly to the State treasurer, on or
before the fifteenth day of April, July, October and January of each
year, a road tax, which shall be computed at the rate of two per centum
of that proportion of the gross transportation receipts of such carriers
as are derived from the interstate business of such carriers which the
total number of miles traveled by the vehicles of the carriers in Vir-
ginia, during the three months next preceding the quarter in which the
tax 1s due and payable, bears to the total number of miles traveled by
the vehicles of such carriers within and without Virginia during the
same period, such mileage to exclude that traveled within the corporate
limits of those cities and towns which maintain the streets used therein
by such carriers.

In the event that the tax provided in the preceding paragraph of
this subsection or the license tax imposed by subsection (d) of this
section becomes inoperative at any time, such motor vehicle carriers
of passengers operating exclusively in interstate commerce shall, in
lieu of the tax so becoming inoperative pay, for each motor vehicle so
operated weighing five thousand pounds or less, the sum of three-
fourths cent per mile for each mile operated over the public highways
of this State ; for each such motor vehicle weighing more than five thou-
sand pounds or less than fifteen thousand pounds, the sum of one and
one-half cents per mile for each mile so operated, and for each such
motor vehicle weighing fifteen thousand pounds or more, the sum of
two and one-half cents per mile so operated.

In the event that both subsection (d), prescribing a license tax, and
that part of this subsection prescribing a road tax on gross transporta-
tion receipts, become inoperative at any time, such motor vehicle car-
riers of passengers operating exclusively in interstate commerce shall,
in lieu of all other taxes, except as herein otherwise provided, pay for
each motor vehicle weighing five thousand pounds or less the sum of
one and one-half cents per mile for each mile so operated over the
public highways of the State, and for each such vehicle weighing more
than five thousand pounds and less than fifteen thousand pounds, the
sum of three cents per mile for each mile so operated, and for each such
vehicle weighing fifteen thousand pounds or more, the sum of five cents
per mile so operated. .

(f) Motor vehicle carriers of property operating either exclusively
in intrastate commerce or partly in intrastate commerce and partly in
interstate commerce in this State shall pay to the director, on or before
the first day of April of each year, a license tax of seventy (70) cents
per one hundred pounds of the weight of the chassis plus the manu-
facturer’s rated carrying capacity of each vehicle operated by such car-
riers in such service, provided, however, that the license tax for reserve
or substitute vehicles used only in case of emergency shall be twenty-
five per centum of the tax required on equipment used in regular
service. Appropriate license plates shall be issued for the use of such
vehicles as are regularly operated and special license plates and markers
shall be issued to designate vehicles to be operated as emergency or
substitute vehicles.

(g) Motor vehicle carriers of property operating either exclusively
in intrastate commerce or partly in intrastate commerce and partly in
interstate commerce in this State shall pay quarterly to the State treas-
urer, on or before the fifteenth day of April, July, October and January
of each year, in addition to the license taxes specified in subsection
(f), a road tax, which shall be computed at the rate of two per centum
of the total gross transportation receipts of such carriers arising out
of intrastate operations in Virginia for the quarter next preceding the
quarter year in which the tax is due and payable. This tax, which is
imposed as a specific charge for the use of the roads by such motor
vehicle property carriers, shall together with the license tax provided
for in subsection (f), be in lieu of all other taxes whatsoever to be laid
by the State against such carriers for the use of the highways and
their operation thereon, except as otherwise provided in this act.

(h) Motor vehicle carriers of property operating in both intra-
state and interstate commerce in this State shall pay quarterly to the
State treasurer, on or before the fifteenth day of April, July, October
and January of each year, in addition to the license tax specified in
subsection (f) of this section and in addition to the road tax imposed
by subsection (h) of this section, on gross transportation receipts
derived solely from intrastate business, a road tax, which shall be com-
puted at the rate of two per centum of that portion of the gross trans-
portation receipts of such carriers as are derived from the interstate
business of such carriers which the total number of miles traveled by
the vehicles of the carriers in Virginia, during the three months next
preceding the quarter in which the tax is due and payable, bears to
the total number of miles traveled by the vehicles of such carriers with-
in and without Virginia during the same period, such mileage to ex-
clude that traveled within the corporate limits of those cities and towns
which maintain the streets used therein by such carriers.

In the event that the tax provided in this subsection upon the re-
ceipts derived from the interstate operations of a motor vehicle carrier
doing both intrastate and interstate business in this State becomes in-
operative at any time, motor vehicle carriers of property operating in
both intrastate and interstate commerce shall pay, in lieu of the gross
transportation tax on their interstate business imposed by this sub-
section, the following road mileage tax as a reasonable charge for the
facilities provided by the State for such interstate business: For each
motor vehicle weighing five thousand pounds or less the sum of three-
fourths cent per mile for each mile operated over the public highways
of this State; for each motor vehicle weighing more than five thousand
pounds and less than fifteen thousand pounds the sum of one and one-
half cents per mile for each mile so operated ; and for each such motor
vehicle weighing fifteen thousand pounds or more the sum of two and
one-half cents per mile so operated.

(1) Motor vehicle carriers of property operating exclusively in
interstate commerce shall pay to the director, on or before the first day
of April of each year, a license tax of seventy (70) cents per one
hundred pounds of the weight of the chassis, plus the manufacturer’s
rated carrying capacity of each vehicle operated by such carriers in
such service; provided, however, that the license tax for reserve or
substitute vehicles used only in case of emergency shall be twenty-five
per centum of the tax required on equipment used in regular service.
Appropriate license plates shall be issued for the use of such vehicles
as are regularly operated, and special license plates and markers shal]
be issued to designate vehicles to be operated as emergency or sub-
stitute vehicles.

(j) Motor vehicle carriers of property operating exclusively in
interstate commerce, in addition to the license tax specified in subsec-
tion (i) of this section, shall pay quarterly to the State treasurer, on
or before the fifteenth day of April, July, October and January of
each year, a road tax, which shall be computed at the rate of two per
centum of the proportion of the gross transportation receipts of such
carriers as are derived from the interstate business of such carriers
which the total number of miles traveled by the vehicles of such car-
riers in Virginia, during the three months next preceding the quarter
in which the tax is due and payable, bears to the total number of miles
traveled by the vehicles of such carriers within and without Virginia
during the same period, such mileage to exclude that traveled within
the corporate limits of those cities and towns which maintain the streets
used therein by such carriers. ,

In the event that the tax provided in the preceding paragraph of
this subsection or the license tax imposed by subsection (i) of this
section becomes inoperative at any time, such motor vehicle carriers
of property operating exclusively in interstate commerce shall, in lieu
of the tax so becoming inoperative, pay, in addition to the license tax
specified in subsection (i) of this section for each motor vehicle so
operated whose weight of chassis, plus the manufacturer’s rated carry-
ing capacity, is five thousand pounds or less the sum of three-fourths
cent per mile for each mile operated over the public highways of this
State; for each such motor vehicle whose weight of chassis, plus the
manufacturer’s rated carrying capacity, is more than five thousand
pounds, but less than fifteen thousand pounds, the sum of one and one-
half cent per mile for each mile so operated; and for each motor ve-
hicle whose weight of chassis, plus the manufacturer’s rated carrying
capacity, is fifteen thousand pounds or more the sum of two and one-
half cents for each mile so operated.

In the event that both subsection (i), prescribing a license tax, and
that part of this subsection prescribing a road tax on gross transporta-
tion receipts, become inoperative at any time, such motor vehicle car-
riers of property operating exclusively in interstate commerce shall, in
lieu of all other taxes, except as herein otherwise provided, pay for
each motor vehicle weighing five thousand pounds or less the sum of
one and one-half cents per mile for each mile so operated over the
public highways of this State; and for each such vehicle weighing
more than five thousand pounds and less than fifteen thousand pounds
the sum of three cents per mile for each mile so operated, and for
each such vehicle weighing fifteen thousand pounds or more the sum
of five cents per mile so operated.

(k) Motor vehicle carriers of property operating tractor trucks
with semi-trailer attached shall, in lieu of the license tax of seventy
cents per one hundred pounds prescribed by this section, pay for each
such tractor truck a license fee of fifty cents per one hundred pounds
of the weight of the chassis, plus the manufacturer’s rated carrying
capacity, and for each such semi-trailer a license fee of fifty cents per
one hundred pounds of actual carrying capacity of such semi-trailer.

(1) If a license on any vehicle embraced in this act is issued on
or after the first day of December of any year, the fee for the cer-
tificate of registration and license plates issued by the director shall be
one-half of the amount which would have been payable had the same
been issued as of April first, next preceding.
Section 7. Interstate carriers may elect to pay taxes as intrastate
carriers.—Any motor vehicle carrier of passengers or property oper-
ating over the public highways of this State exclusively in interstate
or foreign commerce may elect to pay, in lieu of the charges imposed
by this act upon such interstate carrier, the taxes that such carrier
would be required to pay under the provisions of this act, if operating
as an intrastate carrier.

Section 8. Charges upon carriers are compensatory.—The charges
imposed by this act upon motor vehicle carriers of passengers and
property operating over the public highways of this State are imposed
for the purpose of defraying the cost of administering the laws regu-
lating the operation of such motor vehicle carriers in this State, and
as a just and reasonable contribution to the cost of constructing, recon-
structing, maintaining and policing such highways incident to the use
thereof by such motor vehicle carriers; and, except as otherwise pro-
vided in this act, such charges shall be in lieu of all other taxes what-
soever laid by the State against such carriers for the use of the public
highways and their operation thereon. The fees and charges imposed
by this act shall be set apart as State highway funds to be expended
exclusively for the construction, reconstruction and maintenance of
such highways and the regulation of the traffic thereon.

Section 9. The director shall be charged with the administration
of such portions of this act as are herein placed under his jurisdiction,
and may require such reports and make such investigations as shall be
deemed necessary by him in order to properly enforce the provisions
hereof. The commission shall supervise and administer the provisions
of the law imposing the road tax herein provided for, and is hereby
authorized to promulgate such rules and regulations and to require
such reports and statements and to inspect such records of the carrier
at such times as may be necessary for a proper computation and ascer-
tainment of the taxes due.

Section 10. Fuel tax to be paid.—Nothing in this act shall be con-
strued to relieve any motor vehicle carrier from the payment of any
motor vehicle fuel tax now or hereafter prescribed by law.

Section 11. Charges of cities and towns.—Nothing in this act 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, in-
cluding 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-fifth cent per mile for each mile so operated by any vehicle
weighing more than five thousand pounds and less than fifteen thou-
sand pounds; and three-fifths cent per mile for each mile so operated
by any vehicle weighing more than fifteen thousand pounds.

Section 12. Penalty for violations.—It shall be unlawful for any
person to willfully violate any of the provisions of this act, and any
person who shall willfully violate or aid or abet the willful violation ot
any of the provisions thereof shall be guilty of a misdemeanor and
upon conviction thereof fined not less than twenty-five dollars, nor
more than five hundred dollars.

Section 13. Provisions severable—If{ any section, subsection or
provision of this act shall be found invalid by any court, it shall be
conclusively presumed that this act would have been passed by the
general assembly without such invalid section, subsection or provision,
and the act as a whole shall not be declared invalid by reason of the
fact that one or more sections, subsections or provisions may be found
to be invalid by any court.

Section 14. Conflicting acts repealed——All acts or parts of acts,
or sections of the Code of Virginia, insofar as the same conflict here-
with, shall be, and the same are, hereby repealed. In the event of any
apparent conflict between the provisions of this act and of any other act
or acts passed at the regular session of the general assembly of the
year nineteen hundred and thirty-two, the provisions of this act shall
be deemed to govern and control as to the taxes, license fees and/or
charges of motor vehicle carriers.