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, 1 the Unemployment Compensation Act, 2 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.
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