CHAPTER 278

An Act to amend and reenact § 58-266.5 of the Code of Virginia, relating
to the situs for local license taxation of businesses, occupations,
trades and callings in certain cities and counties. rH 527]

Approved March 15, 1962

Be it enacted by the General Assembly of Virginia:

- That § 58-266.5 of the Code of Virginia be amended and reenacted as
ollows:

§ 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 main-
tains an 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) (i) Where a local license tax imposed by any such other locality
is 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, occupa-
tion 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. (ii) Where a local license tax
is imposed by any locality, the basis thereof shall be the same for all per-
sons 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 is 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 re-
lated 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, ex-
cept those otherwise provided for by law and except public service cor-
porations, where principal and essential acts constituting the doing of such
business or engaging in such trade, occupation, or calling take place in 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 local-
ity 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 in
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 custo-
mers of articles on which work has been done by such deliverer at a defi-
nite 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 hun-
dred and nineteen thousand but not in excess of three hundred thousand
or counties adjacent thereto.
2. An emergency exists and this act is in force from its passage.