CHAPTER 530

An Act to amend the Code of Virginia by adding to Chapter 17 of Title
58 a section numbered 58-851.4 so as to permit the imposition of
certain service and consumer taxes upon the lessees of c :

property.
[H 568]
Approved March 31, 1964

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding to Chapter 17 of
Title 58 a section, numbered 58-851.4, as follows:

§ 58-851.4. Any county, city or town having the power to levy and
collect public utility service or consumer taxes, may levy upon and collect
from the occupant or lessee of any premises, title to which is held (a) by
& person whose property is tax exempt under § 58-12 of the Code of
Virginia, as amended, or (b) by a person who is not subject to a license
tax on persons engaging in the rental of properties owned by them by
virtue of § 58-500 of such Code, public utility service or consumer taxes
on gas, electric, telephone, water and sewer services, or any of them,
purchased by such person and furnished at such premises for the use
and benefit of such occupant or lessee. Such taxes may be fixed at a
specific amount per rental unit or other base or measured in some other
manner as the county, city or town levying such taxes may prescribe.
This section shall not be construed to empower any county, city or town
to impose such taxes upon (a) the State or any of its political subdivisions
or agencies of either, or (b) the federal government or any of its agen-
cies, or (c) any person who by law is exempt therefrom.