CHAPTER 554

An Act to amend and reenact § 58-266.2 and § 58-266.3, as amended, of
the Code of Virginia, relating to license taxes in certain counties.

[H 577]
Approved March 31, 1960

Be it enacted by the General Assembly of Virginia:
1. That § 58-266.2 and § 58-266.3, as amended, of the Code of Virginia,
be amended and reenacted as follows:

§ 58-266.2. The governing body of any county in this State having
a population of more than two thousand per square mile, according to the
last preceding United States census, and of any county having an area
of less than sixty square miles, and the governing body of any county hav-
ing an area of one thousand square miles or more, and the governing body
of any county within the boundaries of which is located a city having a
population of more than ninety thousand but less than two hundred thou-
sand, is hereby authorized to levy and to provide for the assessment and
collection of county license taxes on businesses, trades, professions, occupa-
tions and callings and upon the persons, firms and corporations engaged
therein within the county, whether any license tax be imposed thereon by
the State or not except that in any county within the boundaries of which
1s located a city having a population of more than ninety thousand but less
than two hundred thousand, any license tax imposed hereunder shall not
apply within the limits of any town located in such county, where such
town imposes a town license tax on the same privilege; provided that no
county license tax shall be levied in any case in which the levying of a local
license tax is prohibited by any general law of this State, and provided fur-
ther that no such county shall require a license to be obtained for the priv-
ilege or right of operating or conducting any radio or television broadcast-
ing station or service, and provided further that whenever any county
within the boundaries of which is located a city having a population of
more than ninety thousand but less than two hundred thousand imposes a
county merchants’ license tax, the same shall be in lieu of a county property
tax on the capital of merchants, as defined by § 58-888, throughout the
county, including the capital of merchants in incorporated towns located
within such county.

§ 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 (§ 15-266 et seq.) of Title 15, and the governing body of any
county which adjoins three cities in this State, one of which has a popula-
tion 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 (§ 15-345 et seq.) 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 re-
quired 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 here-
under 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 calcu-
lated 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 provided 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.