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.
Structure Code of Virginia
Chapter 30 - General Provisions
§ 58.1-3002. Levy by board for court allowances
§ 58.1-3003. Appeal from order of levy
§ 58.1-3004. Duty of clerk of board in case of appeal; how appeal tried
§ 58.1-3006. Additional tax to pay interest and retire bonds
§ 58.1-3007. Notice prior to increase of local tax levy; hearing
§ 58.1-3008. Different rates of levy on different classes of property
§ 58.1-3009. Tax on payrolls prohibited
§ 58.1-3011. Use of July 1 as effective date of assessment
§ 58.1-3012. Counties, cities and towns may change rate of tax during calendar year
§ 58.1-3014. Relief from taxes in cases of disaster
§ 58.1-3015. To whom property generally shall be taxed and by whom listed
§ 58.1-3016. Retention of property for payment of taxes
§ 58.1-3017. Disclosure of social security account numbers for local tax administration purposes
§ 58.1-3018. Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
§ 58.1-3019. Local tax credits for approved local volunteer activities