Chap. 110.—An ACT to amend the Tax Code of Virginia by adding thereto a new
section, to be numbered 190-a, so as to classify optometrists separately under
the revenue license laws and impose annually State revenue license taxes on
them. . [H BED}

Approved March.6, 1942

1. Be it enacted by the General Assembly of Virginia, That the
Tax Code of Virginia be amended by adding thereto a new section, num-
bered one hundred and ninety-a, which new “section shall read as follows: |

Section 190-a. Optometrists ——Every practicing optometrist, in ad-.
dition to being subject to the regulatory laws of this State relating to the
profession of optometry, shall obtain a revenue license, as hereinafter
provided.

Every such optometrist who has practiced for less than five years
shall pay an annual State revenue license tax of ten dollars, and every.
such optometrist who has practiced for five years or more shall pay an
annual State revenue license tax of twenty dollars, and under such license:
in each case such optometrist may fill his own prescriptions to any amount
and the prescriptions of other optometrists and of oculists, or either, to
an amount not exceeding one thousand dollars ; but if the gross receipts:
of such optometrist on account of filling the prescriptions of other optom-
etrists and of oculists, or either, during the preceding calendar year ex-
ceeded one thousand dollars, or if a beginner and such gross receipts ex-.
ceed that amount from the time he began the practice to the following
December thirty-first, he shall pay an additional sum equal to thirteen
cents per one hundred dollars of the amount of such gross receipts in ex-.
cess of one thousand dollars.

A State revenue license issued to an optometrist to practice optome-
try shall be good throughout the State as a State revenue license. ,

This section shall be in force for the license year beginning January
first, nineteen hundred and forty-three and for every license year there-
after until otherwise provided by law. :