City of Portsmouth v. Citizens Trust Co.

This appeal is a sequel to Portsmouth v. Citizens Trust, 216 Va. 695, 222 S.E.2d 532 (1976), in which we upheld the validity of an ordinance of the City of Portsmouth imposing a license tax on those engaged in the business of renting residential property, including apartments. We reversed the judgment orders entered by the trial court and remanded the consolidated cases for further proceedings to determine whether the taxpayers were in fact engaged in such business. After conducting an evidentiary hearing, the trial court entered final judgment, to which we granted the City *905a writ of error,…