CHAPTER 306

An Act to amend and reenact § 58-249 of the Code of Virginia, relating to

quarterly license taxes.
ra’ 470417
Be it enacted by the General Assembly of Virginia:
on That § 58-249 of the Code of Virginia be amended and reenacted as
ollows:

§ 58-249. A license, other than a license for which the certificate
of a court is required by law before it can be granted and other than a
license which the law imposing the same provides shall not be prorated,
the tax on which but for this section would be * one hundred dollars or
more were it issued for the period of one year may be issued for a period
of less than one year and shall expire on the thirty-first day of March,
the thirtieth day of June, the thirtieth day of September or the thirty-first
day of December, whichever shall happen first after it is issued. The tax
on such license shall be one-fourth of the tax required were the license
issued for a year; provided, if the time between the date of the issuance of
the license to the end of the quarter is less than three months, the tax
thereon shall be abated proportionately to the amount chargeable for three
manne, ees the license is of such character that no proration thereof
is allowable.