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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTION 35-13 Ia) <br />THEREOF, PERTAINING TO TAXATION. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-13(a) of the Code of the City of <br />Portsmouth, Virginia (1988) be amended and reordained to read <br />as follows: <br /> <br />Sec. 35-13. <br /> <br />Payment of personal property <br />and machinery and tools tax <br />prerequisite to issuance of license. <br /> <br /> (a) The commissioner of the revenue shall not issue a <br />business license for any business unless and until a tax <br />receipt and certificate signed by the city treasurer setting <br />forth that the personal property taxes and machinery and tools <br />taxes assessed by the city against such business have been paid <br />in full. The requirements of this section shall be in addition <br />to the requirements of the existing law but shall not be <br />applicable to any person who, under the laws of the state, was <br />not legally assessable with a personal property tax or <br />machinery and tools tax. <br /> <br /> 2. That this ordinance shall take effect on the date of <br />its adoption. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting to be held on July 25, 1995. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />