CHAPTER 424

An Act to amend and reenact § 58-266.1, as amended, of the Code of
Virginia, relating to city and town license taxes, so as to authorize
counties also to impose license taxes, and to prescribe the extent of
the authority conferred on cities, towns and counties to impose local
license taxes.

[H 261]

Approved March 31, 1964

Be it enacted by the General Assembly of Virginia:

1. That § 58-266.1, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-266.1. * Cities, towns and counties may impose local license
taxes; limitation of authority.—The council of any city or town, and the
governing body of any county, may levy and provide for the assessment
and collection of city, town or county license taxes on businesses, trades,
professions, occupations and callings and upon the persons, firms and
corporations engaged therein within the city, town or county, whether any
license tax be imposed thereon by the State or not, subject to the following
limitations:

_ (1) No city, town or county shall levy any license tax in any case in
which the levying of a local license tax is prohibited by any general law
of this State, or on any public service corporation except as permitted by
other provisions of law, nor shall this section be construed as repealing
or affecting in any way any general law limiting the amount or rate of
any local license tax.

(2) No city, * town or county shall impose upon or collect from any
person any tax, fine or other penalty for selling farm or domestic products
or nursery products, ornamental or otherwise, or for the planting of
nursery products, as an incident to the sale thereof, within the limits of any
such town, county or city outside of the regular market houses and sheds
of such city, county or town; provided, such products are grown or pro-
duced by such person.

(3) No city, * town or county shall require a license to be obtained
for the privilege or right of printing or publishing any newspaper, or for
the privilege or right of operating or conducting any radio or television
broadcasting station or service, any municipal charter provisions to the
contrary notwithstanding.

(4) No city, town or county shall levy any license tax on a manu-
facturer for the privilege of manufacturing and selling goods, wares and
merchandise at wholesale at the place of manufacture, whether the same
be measured by gross receipts or otherwise, any city or town charter
provision to the contrary notwithstanding; provided, however, that any
city, town or county which imposed such a tax prior to January first, nine-
teen hundred and sixty-four may continue it until January first, nineteen
hundred and sixty-nine at the same or reduced rates.

(5) Whenever any county imposes a county license tax on merchants,
the same shall be in lieu of a county property tax on the capital of mer-
chants, as defined by § 58-838.

(6) No city, town or county shall levy a tax upon a wholesaler for
the privilege of selling goods, wares and merchandise to other persons
for resale unless said wholesaler has a definite place of business or store
in said city, town or county.

(7) Any county license tax imposed hereunder shall not apply within
the limits of any town located in such county, where such town now, or
hereafter, imposes a town license tax on the same privilege.