Chap. 35.—An ACT to amend an act entitled “An Act to provide a new charter
for the city of Portsmouth”, approved March 10, 1908, as amended by adding
thereto a new section numbered 32-d, to empower the city of Portsmouth
to impose, levy and collect a consumer or subscriber tax upon the amount
paid for public utility services. {H 13]

Approved February 24, 1948

Be it enacted by the General Assembly of Virginia:

1. That an act entitled “An act to provide a new charter for
the city of Portsmouth”, approved March ten, nineteen hundred
eight, as amended, be amended by adding thereto a new section
numbered thirty-two-d as follows: |

Section 32-d. In addition to the other powers conferred by
law, the city shall have power to impose, levy and collect, in such
manner as its council shall deem expedient, a consumer or sub-
scriber tax upon the amount paid for the use within the city of
water, electricity, gas, telephone and any other public utility service
or upon the amount paid for any one or more of such public utility
services, used within the city and the council may provide that
such tax shall be-added to and collected with bills rendered con-
sumers for such services.