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official is found to be erroneous, all interest and penalty <br />charged and collected on the amount of the assessment found to <br />be erroneous shall be refunded together with interest on the <br />refund from the date of payment or the due date, whichever is <br />later. Interest shall be paid on the refund of any tax paid <br />under this Chapter from the date of payment or due date, <br />Whichever is later, whether attributable to an amended return <br />or other reason. Interest on any refund shall be paid at the <br />same rate charged under §58.1-3916 of the Code of Virginia. <br /> <br /> No interest shall accrue on an adjustment of estimated tax <br />liability to actual liability at the conclusion of a base year. <br />No interest shall be paid on a refund or charged on a late <br />payment, in event of such adjustment, provided the refund or <br />the late payment is made not more than thirty days from (i) the <br />date of the payment that created the refund, or (ii) the due <br />date of the tax, whichever is later. <br /> <br /> 3. That Sections 20-5 and 20-6 of the Code of the City of <br />Portsmouth, Virginia (1988) be renumbered and amended so as to <br />create new sections 20-5.1 through 20-5.4, 20-6, and 20-6.1 to <br />read as follows: <br /> <br />Sec. 20-5. SitUs of Gross Receipts. <br /> <br /> (a) General rule. Whenever the tax imposed by this <br />ordinance is measured by gross receipts, the gross receipts <br />included in the taxable measure shall be only those gross <br />receipts attributed to the exercise of a licensable privilege <br />at a definite place of business within this jurisdiction. In <br />the case of activities conducted outside of a definite place of <br />business, such as during a visit to a customer location, the <br />gross receipts shall be attributed to the definite place of <br />business from which such activities are initiated, directed, or <br />controlled. The situs of gross receipts for different <br />classifications of business shall be attributed to one or more <br />definite places of business or offices as follows: <br /> <br /> (1) The gross receipts of a contractor shall be <br />attributed to the definite place of business at which his <br />services are performed, or if his services are not performed at <br />any definite place of business, then the definite place of <br />business from which his services are directed or controlled, <br />unless the contractor is subject to the provisions of §58.1- <br />3715 of the Code of Virginia. <br /> <br /> (2) The gross receipts of a retailer or wholesaler shall <br />be attributed to the definite place of business at which sales <br />solicitation activities occur, or if sales solicitation activi- <br /> <br />6 <br /> <br /> <br />