CHAPTER 66

AN ACT to amend and reenact § 46-64, as amended, of the Code of Vir-
ginia, relating to power of counties, cities and towns to levy and
collect license fees on motor vehicles so as ta repeal the requirement
of a referendum in certain counties. CH 73]

Approved February 17, 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
CHS. 66, 67, 68] ACTS OF ASSEMBLY 59

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

_(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.

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

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2. An emergency exists and this act is in force from its passage.