CHAPTER 575

An Act to amend and reenact § 46-65 of the Code of 1950, as amended,
relating to limitations on imposition of taxes and license fees im-
posed by cities, towns and certain counties on motor vehicles.

(S 334]
Approved April 6, 1954

Be it enacted by the General Assembly of Virginia:

1. That § 46-65 of the Code of Virginia be amended and reenacted as
follows:

§ 46-65. No such county, city or town shall impose any taxes or
license fees upon any vehicle on which similar taxes or fees are imposed
by the county, city or town of which the owner of such vehicle is a resident;
nor shall more than one county, city or town impose any such license
fee or tax on the same vehicle. Nor shall any such county, city or town
impose taxes or license fees upon any vehicle belonging to any person who
is not a resident of such county, city or town, when used exclusively for
pleasure or personal transportation and not for hire, or for transporting
into and within such county, city or town, for sale in person or by his
employees of wood, meats, poultry, fruits, flowers, vegetables, milk, butter,
cream or eggs produced or grown by him, and not purchased by him for
sale, or for both such purposes, provided, that such vehicle is not used
in said county, city or town in the conduct of any business or occupation
other than those herein set out. Counties, cities and towns may impose
license taxes for the privilege of operating or conducting terminals for use
by common carriers of passengers by motor vehicles. Operation of termi-
nals by such carriers in connection with and incidental to their business
as such common carriers, and not for profit, or for such carriers where
the local agent receives as his compensation a commission on tickets sold
shall not be subject to the imposition of any such taxes. Lots used by such
carriers for parking, storage and servicing of motor vehicles used in the
business of such carriers and for taking on and discharging passengers
shall not be deemed terminals. Nothing herein contained shall be construed
to exempt the payment of license taxes on any other business that may be
conducted on, at or in any such terminal or lot. Officers and employees of
the Commonwealth of Virginia who use vehicles owned by them in the per-
formance of their duties for the Commonwealth under an agreement for
such use shall not be liable for any such county, city or town tax or license
except in the county, city or town wherein they reside.