Legal Opinion
City of Portsmouth v. Citizens Trust Co.
Supreme Court of Virginia
Decided March 5, 1976No. Record 741178PublishedCited by 20 opinions
1Opinion of the CourtCochran, J.
This appeal presents for our determination the question of the validity of two local ordinances levying license taxes on those engaged in the business of renting residential property.
On June 22, 1971, City Council of the City of Portsmouth adopted for the license tax year beginning May 1, 1972, and for subsequent tax years, Ordinance No. 1971-52 1 , in which the definition of those required to pay the tax paralleled the overly broad definition invalidated by us in Krauss v. City of Norfolk, 214 Va. 93, 197 S.E.2d 205 (1973). 2 Subsequently, on July 24, 1973, City Council amended the ordinance…
2Cases cited13 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Walters v. City of St. LouisSupreme Court of the United States · 1954
- BOARD OF SUPERVISORS OF JAMES CITY CTY. v. RoweSupreme Court of Virginia · 1975
- Hunton v. CommonwealthSupreme Court of Virginia · 1936
- Fallon Florist, Inc. v. City of RoanokeSupreme Court of Virginia · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Jones v. MurrayCourt of Appeals for the Fourth Circuit · 1992
- Cox Cable Hampton Roads, Inc. v. City of NorfolkSupreme Court of Virginia · 1991
- Sons of Confederate Veterans, Inc. v. Commissioner of the Virginia Department of Motor VehiclesCourt of Appeals for the Fourth Circuit · 2002
- Heublein, Inc. v. Department of Alcoholic Beverage Control of CommonwealthSupreme Court of Virginia · 1989
- Harbour Village Apts. v. City of MukilteoWashington Supreme Court · 1999
15 more not listed; retrieve them via the Exa API.