Chap. 76.—An ACT to authorize the governing bodies of certain counties to require
licenses and impose and collect license taxes on certain motor vehicles used as
taxicabs or for the transportation of passengers for a consideration. {H 107]

Approved February 28, 1944

Be it enacted by the General Assembly of Virginia:

1. Section 1. The governing body of any county having a popula-
tion of more than thirty-five thousand and which adjoins two cities hav-
ing populations of not less than fifty thousand each, and the governing
body of any county having an area less than seventy-two square miles,
may require a license for and impose upon and collect a license tax from
every person, firm, association or corporation who or which operates or
intends to operate in such county any taxicab or other motor vehicle for
the transportation of passengers for a consideration. The tax may be
upon each such motor vehicle so operated. The governing body of the
county may by ordinance provide for levying and collecting the tax, and
may impose penalties for violations of the ordinance and for operating
any such motor vehicle without obtaining the required license.

Section 2. No such county shall require a license or impose a license
tax for the operation of any such motor vehicle for which a similar license
is imposed or tax levied by the city or town of which the owner or op-
erator of the motor vehicle is a resident ; nor shall more than one county,
city or town impose any such license fee or tax on the same vehicle.
This act shall not be construed to apply to common carriers of persons
or property operating between cities and towns and not in intra-county
transportation ; nor to any person, firm, corporation or association operat-
ing as public carrier by authority of the State Corporation Commission
or under a franchise granted by any city or town.