CHAPTER 619

An Act to amend and reenact § 58-266.1, as amended, of the Code of
Virginia, relating to the imposition of local license taxes by ctttes,
towns and counties.
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 per-
mitted 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 nurs-
ery 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) Nocity, 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
provisions to the contrary notwithstanding; provided, that any city, town
or county which imposed such a tax prior to January first, nineteen hun-
dred 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 mer-
chants, the same shall be in lieu of a county property tax on the capital
of merchants, as defined by § 58-833.

(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.

(8) Before issuing any license to do business as a tour guide or
tourist guide, the city council or the Board of Supervisors may require that
an applicant take and pass an examination to determine the fitness of such
person as to his knowledge of the history of the city or the county and of
the historical and tourist attractions located therein.