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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA (1988), BY AMENDING SECTION 35-342 THEREOF, PERTAINING <br />TO THE UTILITY TAX FOR EMERGENCY (E-911) TELEPHONE SYSTEM. <br /> <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br /> <br /> 1. That Section 35-342 of the Code of the City of Portsmouth, Virginia <br />(1988), be amended and reordained to read as follows: <br /> <br />Section 35,342. Emergency (E-911) Telephone System. <br /> <br /> There is hereby imposed and levied upon every purchaser of local telephone <br />service a tax in the amount of two dollars ($2.00) per month. This tax shall be paid by <br />the purchaser to the seller of local telephone service (hereinafter referred to as "seller") <br />for the use of the City of Portsmouth to pay the initial capital, installation and <br />maintenance costs of its E-911 System. The City shall reduce such tax when capital and <br />installation costs have been fully recovered, to the level necessary to offset recurring <br />maintenance, repair, and system upgrade costs, and salaries or portion of salaries of <br />dispatchers or call takers paid by the City which are directly attributable to the E-911 <br />program only. The City Treasurer shall notify the seller of changes in the tax rate <br />authorized under this section. This notification will be sent by Certified Mail to the <br />registered agent of the seller sixty days in advance of the date on which the tax is to be <br />changed. <br /> <br />2. That this ordinance shall take effect on July 1, 1998. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on <br />April 28, 1998. <br /> <br /> Teste: <br /> <br /> <br /> City Clerk <br /> <br /> <br />