CHAPTER 243

AN ACT to amend and reenact § 46-65 of the Code of 1950,
relating to limitations on imposition of taxes and license

fees imposed by cities, towns and certain counties.
{f H 300 ]

Approved March 17, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 46-65 of the Code of 1950 be amended and re-
enacted as follows:

§ 46-65. Limitations on imposition of such taxes and
fees.—No such county, city or town shall impose any taxes or
license fees upon any vehicle on which similar taxes or fees are
imposed by the county, city or town of which the owner of such
vehicle is a resident; nor shall more than one county, city or
town impose any such license fee or tax on the same vehicle.
Nor shall any such county, city or town impose taxes or license
fees upon any vehicle belonging to any person who is not a
resident of such county, city or town, when used exclusively for
pleasure or personal transportation and not for hire, or for
transporting into and within such county, city or town, for sale
in person or by his employees of wood, meats, poultry, fruits,
flowers, vegetables, milk, butter, cream or eggs produced or
grown by him, and not purchased by him for sale, or for both
such purposes, provided, that such vehicle is not used in said
county, city or town in the conduct of any business or occupa-
tion other than those herein set out. Counties, cities and towns
may impose license taxes for the privilege of operating or con-
ducting terminals for use by common carriers of passengers by
motor vehicles. Operation of terminals by such carriers in con-
nection with and incidental to their business as such common
carriers, and not for profit, or for such carriers where the local
agent receives as his compensation a commission on tickets sold
shall not be subject to the imposition of any such taxes. Lots
used by such carriers for parking, storage and servicing of
motor vehicles used in the business of such carriers and for
taking on and discharging passengers shall not be deemed ter-
minals. Nothing herein contained shall be construed to exempt
the payment of license taxes on any other business that may be
conducted on, at or in any such terminal or lot.