Chap. 240.—An ACT to amend and reenact Section 44 of Chapter 393 of the Acts
of Assembly of 1932, approved March 29, 1932, which provided a new
charter for the city of Wi liamsburg, the section relating to taxation. [H 398]

Approved March 13, 1948

Be it enacted by the General Assembly of Virginia:

1. That section forty-four of chapter three hundred ninety-
three of the Acts of Assembly of nineteen hundred thirty-two,
approved March twenty-nine, nineteen hundred thirty-two, be
amended and reenacted as follows:

Section 44. The city council may levy a tax or a license on any
person, firm, or corporation conducting any business or profession
whatsoever in this city, except when prohibited by general law,
whether a license may be required therefor by the State or not, and
may exceed the State license, if any be required. In addition to
the other powers conferred by law, the council shall have the
power to impose, levy and collect, in such manner as it shall deem
expedient, an admission tax on admission to any public amusement,
entertainment, performance, exhibition, sport or athletic event in
said city, and may provide that such tax shall be added to and
collected with the price of admission or other charge for such
amusement, entertainment, performance, exhibition, sport or ath-
letic event. Furthermore, council shall have the power to impose,
levy and collect, in such manner as it may deem expedient, a con-
sumer or subscriber tax upon the amount paid for the use of water,
electricity, gas, telephone, and any other public utility within the
city, or upon the amount paid for any one or more of such public
utility services, and council may provide that such tax shall be
added to and collected with bills rendered consumers for such
services.