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1996-46 <br /> <br />AN ORDINANCE TO AMEND AND REORDAIN SECTION 35-372 OF THE CODE <br />OF THE CITY OF PORTSMOUTH, VIRGINIA (1988), PERTAINING TO BINGO <br />ADMISSION TAXES. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> That Section 35-372 of the Code of the City of Portsmouth, <br />Virginia (1988) be, and hereby is, amended and reordained as <br />follows: <br /> <br />Sec. 35-372. Levied; amount; duty to pay. <br /> <br /> There is hereby levied and there shall be collected a tax <br />of one cent ($0.01) for each twenty cents ($0.20) or fraction <br />thereof in excess of nine cents ($0.09) of the amount paid for <br />the admission to any moving picture show and a tax of one cent <br />($0.01) for each ten cents ($0.10) or fraction thereof in <br />excess of four cents of the amount paid for the admission to <br />any other place of amusement or entertainment to be paid by <br />every person who pays an admission charge to such place; except <br />that this tax shall be levied only on the first five dollars <br />paid by any person for admission to a bingo game. In case of <br />any person, except those set forth in Section 35-373, being <br />admitted'free to any moving picture show or any other place of <br />amusement or entertainment at any time when an admission charge <br />is made to other persons, an equivalent tax is hereby levied <br />and shall be collected based on the price charged to such other <br />persons of the same class for the same or similar <br />accommodations, such tax to be paid by the person so admitted. <br /> <br />That this ordinance shall take effect on January 1, 1996. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held on July 23, 1996. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />