CHAPTER 570

An Act to amend and reenact § 46-64, as amended, of the Code of Vir-
ginia, relating to taxes and license fees upon vehicles in cities, towns
and certain counties.

[H 169]

Approved March 31, 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 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 sec-
tion 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.

(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 hun-
dred, according to the last preceding United States census, this revenue
shall be paid into the school fund of such county.

s

In addition to-the powers hereinabove conferred, any such town, city,
or county may require that no vehicle so taxable shall be locally licensed
unless and until the applicant for such license shall have produced satis-
factory evidence that all personal property taxes upon the vehicle to be
licensed, which personal property taxes have been assessed or are assess-
able against such applicant, have been paid.