58.1-3009 - Tax on payrolls prohibited. - Virginia Statutes

§ 58.1-3009. Tax on payrolls prohibited.

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 thewithholding from an employee's salary of any sums required by the SocialSecurity Act, the Unemployment Compensation Act, federal or state income taxstatutes, deductions for retirement systems, or other deductions authorizedby the employee or made pursuant to any assignment or execution, nor shallthis section be deemed to prohibit or limit the imposition, levy orcollection of any tax authorized to be imposed by Chapter 37 (§ 58.1-3700 etseq.) of this title.

(Code 1950, § 58-851.2; 1952, c. 507; 1970, c. 748; 1984, c. 675.)