Atlantic Charter Service, Inc. v. City of Virginia Beach

By JUDGE GEORGE W. VAKOS

Petitioners, Atlantic Charter Service, Inc., a corporation organized to operate a charter boat service in the City of Virginia Beach, filed a motion for Declaratory Judgment requesting the court to determine the validity of an amendment to the City’s Admission Tax Ordinance (§ 33-59 of the City Code) adopted on May 10, 1971, that included "charter boats" as a place of amusement or entertainment where the admission tax must be collected from the patrons of such boats. The petitioner alleges in his motion that the application of the tax to charter boats is discriminatory…