CHAPTER 449

An Act to amend and reenact § 58-266.8, as amended, of the Code of
Virginia, relating to powers of taxation of certain counties so as to
extend such powers to other counties, and to amend the Code of
Virginia by adding thereto a section numbered 58-266.5, relating to
the situs for local license taxation. [S 96]

Approved March 30, 1956

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 and that the Code of Virginia be amended by adding thereto a
section numbered 58-266.5 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 otherwise 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, bond, 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 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.

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, or for maintaining
or operating any other advertising medium not otherwise prohibited by
law, 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 § 58-638 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 pro-
vided for by Chapter 11 of Title 15, which adjoins a city, which city has
a population of more than sixty thousand, and of any county having a
population of less than forty-one thousand and adjoining a city of more
than two hundred thirty thousand population, 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, 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 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.

§ 58-266.5.. (a) Except as otherwise provided by law and except as
to public service corporations, the situs for the local license taxation for
any licensable business, trade, occupation or calling, shall be the city, town
or county (hereinafter called “locality”’) in which the person so engaged
has a definite place of business or maintains his office; provided, however,
that if any such person has a definite place of business or maintains an
CHS. 449, 450] ACTS OF ASSEMBLY 657

office in any other locality, then such other locality may impose a license
tax on him, provided such other locality is otherwise authorized to impose
a local license tax with respect thereto.

(b) (1) Where a local license tax imposed by any such other locality
ts measured by volume, the volume on which the tax may be computed
shall be the volume attributable to the business, trade, occupation or
calling in such other locality. All volume attributable to the business,
trade, occupation or calling in any such other locality which levies a
local license tax thereon shall be deductible from the base in computing
any local license tax measured by volume imposed on him by the locality
in which the first-mentioned definite place or office is located. (ti) Where
a local license tax is imposed by any locality, the basis thereof shall be
the same for all persons engaged in the same business, trade, occupation
or calling.

(c) If any such person has no definite place of business or office, the
situs for the local license taxation of such a person shall be each locality
in which he engages in such business, trade, occupation or calling, with
respect to what ts done in each such locality.

(d) The word “volume”, as used in this section, means gross receipts,
sales, purchases, or other base for measuring a license tax which is related
to the amount of business done.

(e) This section shall not be construed as prohibiting any locality
from requiring a separate license for each definite place of business or
each office located in such locality; nor shall it be construed as prohibiting
any locality from imposing a local license tax on any business which is
mobile in character, or on any business, trade, occupation or calling,
except those otherwise provided for by law and except public service
corporations, where principal and essential acts constituting the doing of
such business or engaging in such trade, occupation, or calling take place
an such locality, although the person may have a definite place of business
or an office in another locality; nor shall it be construed as prohibiting any
locality from imposing a local license tax for the privilege of doing the
same, provided it is otherwise authorized by law to impose a local license
tax with respect thereto.

(g) The term “principal and essential acts constituting the doing
of such business or engaging in such trade, occupation or calling’’, as used
tn this section, includes the collection from customers of articles on which
work is to be done by such collector at a definite place of business, even
though located in some other locality, and it includes the delivery to
customers of articles on which work has been done by such deliverer at a
definite place of business, even though located in some other locality.

(h) The provisions of this section shall apply only to licensable busi-
nesses, trades, occupations or callings having a definite place of business
or maintaining an office in a city having a population in excess of two
hundred thirty thousand or counties adjacent thereto.

2. This act shall be in force and effect on and after January one, nine-
teen hundred fifty-seven.