CHAPTER 540

An Act to umend the Code of Virginia by adding sections numbered
58-587.1 and 58-617.2 authorizing local taxation of consumers of serv-
wces of certain public service corporations and to impose certain limita-
tions thereon.

{(S 257]
Approved April 5, 1966

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding sections numbered
58-587.1 and 58-617.2 as follows:

§ 58-587.1. Any city or town or county may impose a tax on the
consumers of the utility service or services provided by any corporation
coming within the provisions of this article. Any county tax imposed
hereunder shall not apply within the limits of any incorporated town
located within such county which town now or hereafter imposes a town
tax on consumers of utility service or services provided by any corporation
coming within the provisions of this article, provided that such town (1)
provides police or fire protection, and water or sewer services or (2)
constitutes a special school district and is operated as a special school
district under a town school board of three members appointed by the
town council.

§ 58-617.2. Any city or town or county may impose a tax on the con-
sumers of the utility service or services provided by any corporation
coming within the provisions of this article. Any county tax imposed
hereunder shall not apply within the limits of any incorporated town
located within such county which town now or hereafter imposes a town
tax on consumers of utility service or services provided by any corporation
coming within the provisions of this article, provided that such town (1)
provides police or fire protection, and water or sewer services or (2)
constitutes a special school district and is operated as a special school
district under a town school board of three members appointed by the

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