CHAPTER 549

An Act to amend and reenact § 46-64, as amended, of the Code of Vir-
ginia, relating to certain taxes and license fees upon vehicles im-
posed by counties, cities and towns. (H 79]

Approved March 30, 1956

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. (1) Except as hereinafter otherwise provided, 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 purposes, and except
vehicles used by common carriers of persons or property operating he-
tween 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 pre-
scribed 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 he
otal He 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 resi-
dent 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 resi-
dent in the town, to the end that double taxation of such vehicles and
owners be avoided. ;

(3) The revenue derived from all county license taxes and fees im-
posed under the authority of this section shall be applied to general
county purposes, except that in any county having a population of more
than eleven thousand four hundred but less than eleven thousand nine
hundred, according to the last preceding United States census, this revenue
shall be paid into the school fund of such county.