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Sec. 35-442. Levied; amount. <br /> <br /> There is hereby imposed and levied on each guest a tax equivalent to six and one- <br />half (6 ½) percent of the total mount paid for lodging by Or for any such guest to any <br />hotel. <br /> <br />Sec. 35-443. Collection. <br /> <br /> Every person receiving any payment for lodging with respect to which a tax is <br />levied under this article shall collect the amount of such tax so imposed from the guest on <br />whom such tax is levied or from the person paying for such lodging at the time payment <br />for such lodging is made. The taxes required to be collected under this section shall be <br />deemed to be held in trust by the person required to collect such taxes until remitted as <br />required in this article. <br /> <br />2. That this ordinance shail take effect on July 1, 1998. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on <br />May 12, 1998. <br /> <br /> Teste: <br /> <br /> <br /> City Clerk <br /> <br /> <br />