Section 58.1-3711 - Limitation on county license tax within boundary of a townA. Any county license tax imposed pursuant to this chapter shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town license tax on the same privilege. If the governing body of any town within a county, however, provides that a county license tax shall apply within the limits of such town, then such license tax may be imposed within such towns.B. Notwithstanding the provisions of subsection A of this section, in a consolidated county wherein a tier-city exists, any county license tax imposed hereunder shall apply within the limits of any tier-city located in such county, as may be provided in the agreement or plan of consolidation, and such tier-city may also impose a tier-city license tax on the same privilege, provided that the combined county and tier-city rates do not exceed the maximum permitted by state law.Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc. 521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983, c. 554; 1984, cc. 247, 675, 695.Amended by Acts 1984, § cc. 247, 675, 695.Amended by Acts 1983, § c. 554.Amended by Acts 1982, § cc. 348, 548, 552, 554, 558, 633.Amended by Acts 1981, § cc. 419, 636.Amended by Acts 1980, § cc. 318, 736.Amended by Acts 1979, § cc. 565, 568, 570.Amended by Acts 1978, § cc. 772, 799, 817.Amended by Acts 1977, § c. 320.Amended by Acts 1976, § cc. 521, 719.Amended by Acts 1975, § cc. 23, 621.Amended by Acts 1974, § cc. 196, 438.Amended by Acts 1970, § cc. 231, 547.Amended by Acts 1968, § c. 619.Amended by Acts 1964, § c. 424.Amended by Acts 1956, § c. 242.Amended by Acts 1950, § p. 155.