Tax Type
BPOL Tax
Description
Warren County Taxes Within a Town
Topic
Exemptions
Date Issued
06-01-1970
The 1970 amendment to the Code of Virginia, which provides that a Warren county license tax may apply within a town if the governing body of the town so provides, is constitutional. The Virginia Constitution prohibits enactment by the General Assembly of any local, special or private law for the assessment and collection of taxes. However, the rules differentiating between special and local laws are vague and general. In applying this provision, 1960 census figures should be used until the 1970 census is released and interim changes disregarded.
Attorney General's Opinion