CHAPTER 594

An Act to amend and reenact § 46-64, as amended, of the Code of Vir-
gin, relating to county, city and town license fees and taxes on

vehicles.
[H 615]
Approved April 6, 1954
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. Taxes and license fees St by * counties, cities and
towns; limitations on amounts.—(1) Except as hereinafter otherwise pro-
vided, counties, * 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 manufacturer for sales pur-
poses, and except vehicles used by common carriers of persons or prop-
erty 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) If in any county imposing license fees and taxes under this
section a town imposes like fees and taxes upon vehicles of owners
resident in such town, then such vehicles and owners shall be subject to
only one such local license fee and tax, it being the intent of this section
to permit counties to tax only vehicles and owners resident outside a
town when the town imposes any such fee or tax on vehicles and owners
resident in the town, to the end that double taxation of such vehicles
and owners be avoided.

(8) The revenue derived from all county license taxes and fees
amposed under the authority of this section shall be applied to general
county purposes.