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AN ORDINANCE TO AMEND CHAPTER 22 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA (1988) BY ENACTING A NEW SECTION 22-87.1 THERETO PERTAINING TO REFUNDS OF CITY VEHICLE LICENSE TAXES. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Chapter 22 of the Code of the City of Portsmouth, Virginia (1988) be amended by enacting thereto a new Section 22-87.1 to read as follows: Sec. 22-87.1. Refund for unused portion of license tax. (a) Any person paying a license tax on a vehicle under the requirements of this article shall be entitled to a refund upon furnishing proof, satisfactory to the commissioner of the revenue: (1) That the license decal has been removed from the vehicle for which it was issued and destroyed; or (2) Upon surrendering to the commissioner of the revenue the license decal issued under the provisions of this article; and (3) Upon producing satisfactory evidence that such license decal is no longer required under this article. (b) The amount to be refunded to such person shall be one-half of the amount paid for such license if surrendered between January 1 and June 30 of the year for which such license was issued, and one-fourth of such amount if surrendered between July 1 and September 30 of such license year. No refund shall be made after September 30 of such year. (c) Upon satisfaction that a person is entitled to receive a refund, the commissioner of the revenue shall certify the correct refund amount to the director of finance who shall mail such amount to the person entitled to the refund. 2. That this ordinance shall take effect on June 1, 1997. Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held on May 13, 1997. Teste: City Clerk