§ 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 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 (§ 58.1-3700 et seq.) of this title.
(Code 1950, § 58-851.2; 1952, c. 507; 1970, c. 748; 1984, c. 675.)
Sections: Previous 58.1-3002 58.1-3003 58.1-3004 58.1-3005 58.1-3006 58.1-3007 58.1-3008 58.1-3009 58.1-3010 58.1-3011 58.1-3012 58.1-3013 58.1-3014 58.1-3015 58.1-3016 NextLast modified: April 16, 2009