CHAPTER 775

An Act to amend and reenact § 35-64.5, as amended, of the Code of
Virginia, relatung tc local tax on house trailers.
[H 119]

Approved April 5, 1968

Be it enacted by the General Assembly of Virginia:

1. That § 35-64.5, as amended, of the Code of Virginia be amended
and reenacted as follows:

§ 35-64.5. License or tax imposed by existing law; amount and
uniformity of license tax.—Nothing in this article shall be construed as
exempting any trailer park or trailer camp operator or person parking
a trailer in an individual lot not in a trailer camp or park from the
payment of any license or tax imposed by existing law, and the governing
body of any such political subdivision is hereby authorized to impose
an annual license on the operator or owner of any such trailer park or
trailer camp or person parking a trailer in an individual lot not in a
trailer camp or park of not less than five dollars nor more than fifty
dollars per trailer lot used or intended to be used as such. Provided how-
ever, that the annual tax upon the operator of a trailer camp which
does not accept trailers exceeding twenty-six feet in length, measured
at the longest point of the trailer but excluding the rear bumper and
the trailer hitch, may be less than the annual tax upon the operator of a
trailer camp which does accept trailers exceeding twenty-one feet in
length, measured at the longest point of the trailer but excluding the rear
bumper and the trailer hitch. The license so imposed by the governing
body on such trailer park or trailer park operators or person parking a
trailer in an individual lot not in a trailer camp or park is to be uniform
in its application, and the amount thereof to be fixed by an ordinance duly
adopted by said governing body. Provided, however, that if a trailer park
or trailer camp is located in an incorporated town it may be licensed or
taxed hereunder only by the town in which it is located.