CHAPTER 252

AN ACT to authorize the governing bodies of certain counties to
ampose license taxes upon certain businesses and persons
acting as agents therefor; and to provide for increases
thereof in certain instances.

[ H 361 ]

Approved April 5. 1950

Be it enacted by the General Assembly of Virginia:

1. § 1. The governing body of any county having a popula-
tion of more than twenty-six thousand seven hundred but less
than twenty-eight thousand and an area of more than five hun-
dred thirty-one square miles but less than five hundred forty
square miles is authorized to levy, impose and collect a license
tax of not exceeding five dollars per annum upon persons, firms,
corporations and associations conducting a dry cleaning business
in any such county, and in addition may levy a tax of not ex-
ceeding one dollar on each person acting as an agent for a dry
cleaning company.

§ 2. If by the existing or future laws of any other State,
any person, firm, corporation or association conducting a dry
cleaning business in such county or an agent thereof is required
© pay in any other State, as a prerequisite to doing business
therein, any license, fee or tax greater than the amount required
by such county for like activities in such county, then and in
every such case all persons, firms, corporations or associations
engaged in the dry cleaning business, and agents thereof, of
another state doing business in such county shall be required to
pay the same amount to the county which would be charged,
imposed, or collected from any person, firm, corporation or asso-
ciation engaged in the dry cleaning business, or an agent thereof,
of such county doing business in such other state.

The term “amount” as here used applies to state, county
and municipal licenses, taxes, and other charges.

2. An emergency exists and this act is in force from its
passage.