CODE OF VIRGINIA

LIMITATION ON COUNTY LICENSE TAX WITHIN BOUNDARY OF A TOWN (§ 58.1-3711)

A. Any county license tax imposed pursuant to this chapter 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. If the governing
body of any town within a county, however, provides that a county license tax
shall apply within the limits of such town, then such license tax may be imposed
within such towns.

B. Notwithstanding the provisions of subsection A of this section, in a
consolidated county wherein a tier-city exists, any county license tax imposed
hereunder shall apply within the limits of any tier-city located in such county,
as may be provided in the agreement or plan of consolidation, and such tier-city
may also impose a tier-city license tax on the same privilege, provided that the
combined county and tier-city rates do not exceed the maximum permitted by state
law.

HISTORY: Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968,
c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.
521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980,
cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983,
c. 554; 1984, cc. 247, 675, 695.