58.1-3711 - Limitation on county license tax within boundary of a town. - Virginia Statutes

§ 58.1-3711. Limitation on county license tax within boundary of a town.

A. Any county license tax imposed pursuant to this chapter shall not applywithin the limits of any town located in such county, where such town now, orhereafter, imposes a town license tax on the same privilege. If the governingbody of any town within a county, however, provides that a county license taxshall apply within the limits of such town, then such license tax may beimposed within such towns.

B. Notwithstanding the provisions of subsection A of this section, in aconsolidated county wherein a tier-city exists, any county license taximposed hereunder shall apply within the limits of any tier-city located insuch 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 sameprivilege, provided that the combined county and tier-city rates do notexceed the maximum permitted by state law.

(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.)