CHAPTER 460

An Act to amend and reenact § 58-266.8, as amended, of the Code of
Virginia, conferring certain powers of taxation upon certain erat
3

Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-266.3, as amended, of the Code of Virginia, be amended
and reenacted as follows:

§ 58.266.3. The governing body of any county which has adopted
the county manager form of organization and government provided for
by chapter 11 of Title 15, and the governing body of any county which
adjoins three cities in this State, one of which has a population of more
than one hundred ninety thousand, and any county which has adopted
the county board form of organization and government provided in
Chapter 12 of Title 15, and of any county having the county executive
form of organization and government provided for by Chapter 11 of
Title 15, which adjoins a city, which city has a population of more than
sixty thousand, when anything for which a license is required by the
State is to be done within the county, may impose, when not other-
wise prohibited by general law, a license tax for the privilege of doing
the same, and require a license to be obtained therefor; and in any case
in which it sees fit, require from the person licensed, hond, with surety,
in such penalty and with such condition as it may deem proper. The
ordinance imposing such tax shall provide for the time and manner of col-
lection thereof and issuance of such license. Any license tax hereunder
shall be in addition to any license tax imposed by the State or any town
in such county.

No such county shall require a license to be obtained for printing any
newspaper, or for the privilege or right of operating or conducting any
radio or television broadcasting station or service, nor shall any such
county require a license from any motor vehicle carrier of passengers or
property which is liable for and pays the road tax calculated on gross
receipts prescribed by § 58-688 of the Code.

In addition, the governing body of any county which has adopted the
county manager form of organization and government provided for by
Chapter 11 of Title 15 of the Code of Virginia, and of any county having
the county executive form of organization and government provided for by
Chapter 11 of Title 15, which adjoins a city, which city has a population
of more than sixty thousand, may impose, when not otherwise prohibited
by general law, a license tax for the privilege of doing anything within the
county which the city adjoining such county could impose if done within
such city and require a license to be obtained therefor; and in any case in
which it sees fit, require from the person licensed, bond, with surety, tn
such penalty and with such condition as it may deem proper. The ordinance
imposing such tax shall provide for the time and manner of collection
thereof and issuance of such license. Any license tax hereunder shall be in
addition to any license tax imposed by the State or any town in such
county.