CHAPTER 531

AN ACT to amend an act entitled “An Act toincorporate the City
of Danville’, approved February 17, 1890, by adding in
Chapter VII, thereof a section numbered 1-b, relating to
the taxation of corporations, businesses and trades, and
levy of such additional taxes as are not prohibited by the
laws of the state.

[ H 679 ]

Approved April 7, 1950

Be it enacted by the General Assembly of Virginia:

1. That an act entitled ‘An Act to incorporate the City of
Danville’, approved February 17, 1890, be amended by adding
in Chapter VII, thereof a section numbered 1-b, as follows:

§ l-b. The council may impose a tax upon all corpora-
tions located in the city, or having their principal office there-
in, and not exempted by law from taxation. It may impose a
tax on merchants, commission merchants, traders, lawyers,
physicians, dentists, bankers, brokers, manufacturers, keepers
of ordinaries, hotel keepers, boardinghouse keepers, keepers of
drinking or eating houses, keepers of livery or sales stables,
daguerrean or photographic artists of all kinds; agents for the
transaction of any taxable business; and any cooperative asso-
ciation, group or corporation organized under chapter 14 of Title
13 of the Code of Virginia and engaged in a cooperative market-
ing enterprise or business; and the council may impose a tax
upon any other business, trade, persons, or employment, wheth-
er such business, trade, person, or employment be herein spec-
ially enumerated or not, and whether any tax be imposed there-
on by the State or not unless prohibited by general law. As to
all such business, trade, persons, or employment, the council
may lay a direct tax, or may require a license therefor, as may
be most expedient and proper, under such regulations as it may
prescribe, and levy a tax thereon. In addition to the taxes here-
inbefore authorized the council may impose and lay all such
other taxes of any nature or kind that are not prohibited by the
laws of this State.