Laserfiche WebLink
AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTION 35-407 <br />THEREOF PERTAINING TO THE RESTAURANT FOOD TAX RATE. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br /> <br /> 1. That Section 35407 of the Code of the City of Portsmouth, Virginia <br />(1988) be amended and reordained to read as follows: <br /> <br />Sec. 35-407. Levied; amount. <br /> <br /> In addition to all other taxes and fees of every kind now imposed by law, there is <br />hereby imposed and levied on each person a tax, equivalent to six and one-half (6 ½) <br />percent of the total amount paid for food, in or from any restaurant, whether prepared in <br />such restaurant or not, and whether consumed on the premises or not. The tax hereby <br />imposed shall not be construed to apply to the sale of groceries. The rate of such tax shall <br />be based upon the charge made by the seller against the purchaser for the food and shall <br />be in accordance with the following brackets of charges and schedule of taxes applicable <br />thereto: <br /> <br /> Brackets of Schedule of <br /> Charges Taxes <br /> <br /> $0.01 to $0.23 ......... $0.00 <br /> 0.24 to 0.38 .... $0.02 <br /> 0.39 to 0.53 .... $0.03 <br /> 0.54 to 0.69 .... $0.04 <br /> 0.70 to 0.84 .... $0.05 <br /> 0.85 to 0.99 .... $0.06 <br /> 1.00 to 1.15 .... $0.07 <br /> 1.16 to 1.30 .... $0.08 <br /> 1.31 to 1.46 .... $0.09 <br /> 1.47 to 1.61 .... $0.10 <br /> 1.62 to 1.76 .... $0.11 <br /> <br /> <br />