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AN ORDINANCE TO AMEND ARTICLE VII OF CHAPTER 35 OF TIlE CODE <br />OF THE CITY OF PORTSMOUTH, VIRGINIA (1988) PERTAINING TO THE <br />TAXATION OF PURCHASERS OF GAS AND ELECTRIC SERVICE. <br /> <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br /> <br /> 1. That Article VII of Chapter 35 of the Code of the City of Portsmouth, <br />Virginia (1988) be amended to read as follows: <br /> <br />ARTICLE VlL UTILITY SERVICES TAX <br /> <br />DIVISION 1. PURCHASERS OF LOCAL EXCHANGE TELEPHONE SERVICE, <br />MOBILE LOCAL TELECOMMUNICATIONS SERVICE, AND WATER SERVICE. <br /> <br />Sec. 35-306. Definitions. <br /> <br /> The following words and terms, when used in this d/vision, shall have the <br />following respective meanings, except where the context clearly indicates a different <br />meaning: <br /> <br />Purchaser. The word "purchaser" means every person who purchases a utility service. <br /> <br />Residential use. The term "residential use" means use by the owner or tenant of private <br />residential property or the tenant of an apartment who is billed for and pays directly the <br />charge for utility service in or for such property. <br /> <br />Seller. The word "seller" means every person, whether a public service corporation of the <br />city or not, who sells or furnishes any utility service. <br /> <br />Utility service. The term "utility service" means local exchange telephone service, mobile <br />local telecommunications service, as defmed in § 58.1-3812 of the Code of Virginia, and <br />water service furnished in the corporate limits of the city. <br /> <br />Sec. 35-307. Levied; amount. <br /> <br /> (a) There is hereby imposed and levied by the city upon each purchaser of any <br />utility service a tax upon the charge made by the seller against the purchaser with respect <br />to each purchase of utility service, exclusive of any federal tax thereon, in the amount of <br />twenty percent of the first two thousand dollars of such charge made or incurred during <br />any monthly period. <br /> <br /> (b) There is hereby imposed and levied by the city upon each consumer of <br />mobile local telecommunication service a tax at a rate equal to ten percent of the monthly <br />gross charge, in accordance with§ 58.1-3812 of the Code of virginia. However, the tax <br />shall not be applicable to any amount charged in excess of thirty dollars per month for <br /> <br /> -1- <br /> <br /> <br />