                                 CODE OF VIRGINIA

TAX ON PAYROLLS PROHIBITED (§ 58.1-3009)

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&#8217;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.

HISTORY: Code 1950, § 58-851.2; 1952, c. 507; 1970, c. 748; 1984, c. 675.