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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988). BY AMENDING SECTION 35-407 THEREOF <br />PERTAINING TO THE RESTAURANT FOOD TAX. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-407 of the Code of the City of <br />Portsmouth, Virginia (1988) be amended and reordained to read <br />as follows: <br /> <br />Sec. 35-407. Levied; amount. <br /> <br /> In addition to all other taxes and fees of every kind now <br />imposed by law, there is hereby imposed and levied on each <br />person a tax, equivalent to five and one-half (5 1/2) percent <br />of the total amount paid for food, in or from any restaurant, <br />whether prepared in such restaurant or not, and whether <br />consumed on the premises or not. The tax hereby imposed shall <br />not be construed to apply to the sale of groceries. The rate of <br />such tax shall be based upon the charge made by the seller <br />against the purchaser for the food and shall be in accordance <br />with the following brackets of charges and schedule of taxes <br />applicable thereto: <br /> <br /> Brackets of Schedule of <br /> Charges Taxes <br /> <br /> $0.01 to $0.44 $0.00 <br /> 0.45 to 0.45 0.02 <br /> 0.46 to 0.63 0.03 <br /> 0.64 to 0.81 0.04 <br /> 0.82 to 0.99 0.05 <br /> 1.00 to 1.18 0.06 <br /> 1.19 to 1.36 0.07 <br /> 1.37 to 1.54 0.08 <br /> 1.55 to 1.72 0.09 <br /> 1.73 to 1.90 0.10 <br /> 1.91 to 2.08 0.11 <br /> 2.09 to 2.27 0.12 <br /> 2.28 to 2.45 0.13 <br /> 2.46 to 2.63 0.14 <br /> 2.64 to 2.81 0.15 <br /> 2.82 to 2.99 0.16 <br /> 3.00 to 3.18 0.17 <br /> 3.19 to 3.36 0.18 <br /> 3.37 to 3.54 0.19 <br /> 3.55 to 3.72 0.20 <br /> 3.73 to 3.90 0.21 <br /> 3.91 to 4.08 0.22 <br /> 4.09 to 4.27 0.23 <br /> 4.28 to 4.45 0.24 <br /> <br /> <br /> <br /> <br />