Virginia Decodedhttps://vacode.org5503158.1-300Incomes not subject to local taxation202513.1-112013.1-554.146.2-140458.1-158.1-10458.1-170358.1-1802.258.1-2627.158.1-3.4TaxationTaxes Administered by the Department of TaxationIncome TaxGeneral Provisions

No county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only.

Code 1950, § 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989, c. 245; 2013, c. 766.