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ORDINANCE AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA (1988), BY AMENDING SECTIONS 35-306 AND 35-307 THERETO, PERTAINING TO TAXATION. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Section 35-306 of Portsmouth, Virginia (1988), be as follows: the Code of the City of amended and reordained to read Section 35-306. Definitions. The following words and terms, when used in this article, shall, for the purposes of this article, have the following respective meanings, except where the context clearly indicates a different meaning: Purchaser. The word "purchaser" means every person who purchases a utility service. Residential use. The term "residential use" means use by the owner or tenant of private residential property or the tenant of an apartment who is billed for and pays directly the charge for utility service in or for such property. Seller. The word "seller" means every person, whether a public service corporation of the city or not, who sells or furnishes any utility service. Utility servlse. The term "utility service" means local exchange telephone service, mobile local telecommunications service, as defined in §58-1-3812 of the Code of VirgInia, electricity service, gas servmce and water service furnished in the corporate limits of the city. 2. That Section 35-307 Portsmouth, Virginia, (1988), adding Subsection(d) thereto, of the Code of the City of be amended and reordained by to read as follows: Section 35-307. Levied; amount. (d) There is hereby imposed and levied by the city upon each consumer of mobile local telecommunication service a tax an a rate equal no hen (10) percent of the monthly gross charge, in accordance with §58.1-3812 of the Code of Virginia. However, the nax shall not be applicable no any amount charged