Chap. 74.—An ACT to amend Chapter 396 of the Acts of Assembly of 1899-
1900, approved February 17, 1900, which provided a new charter for the
town of Smithfield, by adding a new section numbered 16-a, relating to power
of council as to taxation, and validating certain ordinances and acts esi

Approved March 3, 1948

Be it enacted by the General Assembly of Virginia:

1, That chapter three hundred ninety-six of the Acts of As-
sembly of eighteen hundred ninety-nine-nineteen hundred, approved
February seventeen, nineteen hundred, be amended by adding a
new section numbered sixteen-a, as follows:

Section 16-a. In addition to other powers conferred in this
charter and other general’ powers conferred by law, the council
shall have the specific 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 town, 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 athletic event. Furthermore, council shall have
the specific power to impose, levy and collect, in such manner as it
may deem expedient, a consumer or subscriber tax upon the amount
paid for the use of water, electricity, gas, telephone and any other
public utility within the town, 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. Every such ordinance levying and
assessing such taxes heretofore adopted by the council and the
collection thereof is hereby validated and confirmed.

2. An emergency exists and this act is in force from its passage.