CHAPTER 169

An Act to amend and reenact § 46-64 as amended, of the Code of Virginia,
relating to the imposition of taxes and license fees on motor vehicles
by cities, towns and certain counties.

[H 154]

Approved March 3, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 46-64, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 46-64. Except as hereinafter otherwise provided, counties oper-
ating under the county manager form of government as provided in
Articles 8 and 4 of Chap 11 of Title 15, and counties having a population
in excess of two thousand inhabitants a square mile, according to the last
preceding United States census, and all incorporated cities and towns
may levy and assess taxes and charge license fees and taxes upon vehicles,
except license fees and taxes upon vehicles used by a dealer or manufac-
turer for sales purposes, and except vehicles used by common carriers of
persons or property operating between cities and towns in this State and
not in intracity transportation or between cities and towns on the one hand
and points and places without cities and towns on the other and not in
intracity transportation. Such license fees and taxes shall be charged,
imposed and assessed in such manner, on such basis, and for such periods,
as the proper authorities of such counties, incorporated towns and cities
may determine, and subject to proration for fractional periods of years
in the same manner as prescribed in § 46-176, but the amount of the
license fees and taxes imposed by any such county, city or town on any
class of vehicles shall not be greater than the amount of license tax
imposed by the State on vehicles of like class.

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