{"law_id":"789319","section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","history":"Code 1950, \u00a7 58-851.2; 1952, c. 507; 1970, c. 748; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-3009\/","refers_to":[{"id":"795786","section_number":"58.1-3700","catch_line":"License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes","url":"\/58.1-3700\/"}],"url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009","structure":{"1":{"id":"2009","name":"General Provisions","identifier":"30","label":"chapter","url":"\/58.1\/III\/30\/"},"2":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"789319","structure_id":"2009","full_text":"No political subdivision of this Commonwealth shall impose, levy or collect, directly or indirectly, any tax on payrolls or occupations.The provisions of this section shall not be deemed to prohibit or limit the withholding from an employee’s salary of any sums required by the Social Security Act, the Unemployment Compensation Act, federal or state income tax statutes, deductions for retirement systems, or other deductions authorized by the employee or made pursuant to any assignment or execution, nor shall this section be deemed to prohibit or limit the imposition, levy or collection of any tax authorized to be imposed by Chapter 37 (\u00a7 58.1-3700 et seq.) of this title.","text":{"0":{"id":"2546919","text":"No political subdivision of this Commonwealth shall impose, levy or collect, directly or indirectly, any tax on payrolls or occupations.The provisions of this section shall not be deemed to prohibit or limit the withholding from an employee’s salary of any sums required by the Social Security Act, the Unemployment Compensation Act, federal or state income tax statutes, deductions for retirement systems, or other deductions authorized by the employee or made pursuant to any assignment or execution, nor shall this section be deemed to prohibit or limit the imposition, levy or collection of any tax authorized to be imposed by Chapter 37 (\u00a7 58.1-3700 et seq.) of this title.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"2009","name":"General Provisions","identifier":"30","label":"chapter","url":"\/58.1\/III\/30\/"},"2":{"id":"114","name":"Local Taxes","identifier":"III","label":"subtitle","url":"\/58.1\/III\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"778921","structure_id":"2009","section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","url":"\/58.1-3000\/","token":"58.1\/III\/30\/58.1-3000"},"1":{"id":"770135","structure_id":"2009","section_number":"58.1-3001","catch_line":"When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated","url":"\/58.1-3001\/","token":"58.1\/III\/30\/58.1-3001"},"2":{"id":"767604","structure_id":"2009","section_number":"58.1-3002","catch_line":"Levy by board for court allowances","url":"\/58.1-3002\/","token":"58.1\/III\/30\/58.1-3002"},"3":{"id":"776447","structure_id":"2009","section_number":"58.1-3003","catch_line":"Appeal from order of levy","url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003"},"4":{"id":"795232","structure_id":"2009","section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004"},"5":{"id":"774320","structure_id":"2009","section_number":"58.1-3005","catch_line":"Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated","url":"\/58.1-3005\/","token":"58.1\/III\/30\/58.1-3005"},"6":{"id":"773367","structure_id":"2009","section_number":"58.1-3006","catch_line":"Additional tax to pay interest and retire bonds","url":"\/58.1-3006\/","token":"58.1\/III\/30\/58.1-3006"},"7":{"id":"795288","structure_id":"2009","section_number":"58.1-3007","catch_line":"Notice prior to increase of local tax levy; hearing","url":"\/58.1-3007\/","token":"58.1\/III\/30\/58.1-3007"},"8":{"id":"794795","structure_id":"2009","section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","url":"\/58.1-3008\/","token":"58.1\/III\/30\/58.1-3008"},"9":{"id":"789319","structure_id":"2009","section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009"},"10":{"id":"792383","structure_id":"2009","section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010"},"11":{"id":"788263","structure_id":"2009","section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","url":"\/58.1-3011\/","token":"58.1\/III\/30\/58.1-3011"},"12":{"id":"783757","structure_id":"2009","section_number":"58.1-3012","catch_line":"Counties, cities and towns may change rate of tax during calendar year","url":"\/58.1-3012\/","token":"58.1\/III\/30\/58.1-3012"},"13":{"id":"776653","structure_id":"2009","section_number":"58.1-3013","catch_line":"Repealed","url":"\/58.1-3013\/","token":"58.1\/III\/30\/58.1-3013"},"14":{"id":"785837","structure_id":"2009","section_number":"58.1-3014","catch_line":"Relief from taxes in cases of disaster","url":"\/58.1-3014\/","token":"58.1\/III\/30\/58.1-3014"},"15":{"id":"777900","structure_id":"2009","section_number":"58.1-3015","catch_line":"To whom property generally shall be taxed and by whom listed","url":"\/58.1-3015\/","token":"58.1\/III\/30\/58.1-3015"},"16":{"id":"781481","structure_id":"2009","section_number":"58.1-3016","catch_line":"Retention of property for payment of taxes","url":"\/58.1-3016\/","token":"58.1\/III\/30\/58.1-3016"},"17":{"id":"787508","structure_id":"2009","section_number":"58.1-3017","catch_line":"Disclosure of social security account numbers for local tax administration purposes","url":"\/58.1-3017\/","token":"58.1\/III\/30\/58.1-3017"},"18":{"id":"787481","structure_id":"2009","section_number":"58.1-3018","catch_line":"Payment of local taxes on behalf of taxpayer by third party; tax payment agreements","url":"\/58.1-3018\/","token":"58.1\/III\/30\/58.1-3018"}},"previous_section":{"id":"794795","structure_id":"2009","section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","url":"\/58.1-3008\/","token":"58.1\/III\/30\/58.1-3008"},"next_section":{"id":"792383","structure_id":"2009","section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010"},"references":false,"formats":{"txt":"\/58.1-3009.txt","json":"\/58.1-3009.json","xml":"\/58.1-3009.xml"},"dublin_core":{"Title":"Tax on payrolls prohibited","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3009","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nTAX ON PAYROLLS PROHIBITED (\u00a7 58.1-3009)\n\nNo political subdivision of this Commonwealth shall impose, levy or collect,\ndirectly or indirectly, any tax on payrolls or occupations.The provisions of\nthis section shall not be deemed to prohibit or limit the withholding from an\nemployee’s salary of any sums required by the Social Security Act, the\nUnemployment Compensation Act, federal or state income tax statutes, deductions\nfor retirement systems, or other deductions authorized by the employee or made\npursuant to any assignment or execution, nor shall this section be deemed to\nprohibit or limit the imposition, levy or collection of any tax authorized to be\nimposed by Chapter 37 (\u00a7 58.1-3700 et seq.) of this title.\n\nHISTORY: Code 1950, \u00a7 58-851.2; 1952, c. 507; 1970, c. 748; 1984, c. 675."}