CHAPTER 364

An Act to confer certain powers in relation to taxation upon the governing
bodies of certain counties.
[H 554)

Approved March 31, 1952

Be it enacted by the General Assembly of Virginia:

1. In order to provide revenues to meet the demands for public services
in the county including subdivisions therein, adjacent to cities adjoining
the county, the governing body of any county having the county manager
form of organization and government provided for in Chapter 11 of Title
15 of the Code of Virginia shall in addition to other powers of taxation,
have power:

To levy and collect a capitation tax not exceeding one dollar per
annum on each resident of the Commonwealth within the limits of the
county; to require licenses, prohibit the conduct of any business or pro-
fession within such county without such a license, require taxes to be
paid on such licenses in respect of all businesses and professions, except
those exempt from local license taxes under § 58-266.1 of the Code of
Virginia, which cannot in the opinion of the governing body, be reached
by the ad valorem system; and to require licenses of owners of vehicles
of all kinds for the privilege of using the streets, alleys and other public
places in the county, require taxes to be paid on such licenses and prohibit
the use of streets, alleys and other public places in the county without such
license; provided, that the power as to taxation of motor vehicles shall be
subject to the conditions set forth in §§ 46-64 and 46-65 of the Code of
Virginia; provided, further, that nothing herein contained shall be con-
strued as permitting the county to levy and collect directly or indirectly
a tax on payrolls, nor any tax prohibited by general law, nor shall any
such license or tax be required of or imposed upon any person, firm or
corporation who is not a resident of or who does not regularly conduct
or do business, or practice a profession, in such county.

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