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ORDINANCE NO. 2001-19 <br /> <br />AN ORDINANCE TO AMEND CHAPTER 35 OF TRE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTIONS 35-272 AND 35- <br />442 THEREOF PERTAINING TO THE CIGARETTE TAX AND TIlE GUEST <br />LODGING TAX <br /> <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br /> <br /> 1. That Sections 35-272 and 35-442 of the Code of the City of Portsmouth. <br />Virginia (1988) be amended and reordained to read as follows: <br /> <br />Sec. 35-272. Levied; amount, <br /> <br /> There is hereby levied and imposed by the city upon each and every sale of <br />cigarettes a tax, to be paid by the seller, if not previously paid, in the manner prescribed <br />in this article, which shall be 17.5 mills for each cigarette. <br /> <br />Sec. 35-442. Levied; amount. <br /> <br /> There is hereby imposed and levied on each guest a tax equivalent to eight percent <br />of the total amount paid for lodging by or for any such guest to any hotel. <br /> <br /> 2. That this ordinance shall take effect on July 1,2001. <br /> <br /> ADOPTED by the Council of the City of Portsmouth, Virginia, at a meeting held <br />on May 22, 2001. <br /> <br /> Teste: <br /> <br />City Clerk <br /> <br /> <br />