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ORDINAHCE NO, <br /> <br />AN ORDINANCE TO AMEND CHAPTER 20 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988), BY AMENDING SECTIONS 20-12 <br />20-16(a), 20-18 AND 20-20 THEREOF, PERTAINING TO LICENSES. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 20-12 of the Code of the City of <br />Portsmouth, Virginia (1988), be amended and reordained to read <br />as follows: <br /> <br />Sec. 20-12. Levy and purpose of taxes. <br /> <br /> For the year beginnzng May 1, 1969, and ending April 30, <br />1970, and each and every year thereafter begznning with May 1 <br />of each such year and ending with April 30 following, until <br />otherwise changed, there are hereby mmposed and levied, and <br />there shall be collected, the annual license taxes see forth in <br />this chapter, except as omherwise provided in this chapter, on <br />persons conducting or engaged in the businesses, occupations or <br />professions in nhe city set forth in this chapner, which taxes <br />shall be for the purpose of providing funds for the operation <br />of the city government, the payment of the city debt and for <br />other munidipal purposes. <br /> <br /> 2. That Section 20-16(a) of the Code of the City of <br />Portsmouth, Virginia (1988), be amended, and reordained to read <br />as follows: <br /> <br />Sec. 20-16. Estimate of gross recempts, purchases, etc., for <br />beginners. <br /> <br /> (a) For the purpose of ascertaining the tax to be paid by <br />any person beginning a new business, employment or profession, <br />and whose license tax is based on gross receipts, gross sales, <br />gross purchases, gross commissions, gross contracts or orders, <br />the licensee shall estimate the basis for measuring the license <br />tax between the date of issuance of the license and the <br />thirtieth day of April following. <br /> <br /> 3. That Section <br />Portsmouth, Virgznma <br />as follows: <br /> <br /> 2C-18 of the Code of the City of <br />(1988), be amended, and reordained to read <br /> <br />Sec. 20-18. When tax due and payable. <br /> <br /> Ail license taxes imposed by this chapter shall be due and <br />payable on or before the thirty-first day of May of each <br />license year, except as otherwise stated. In all cases where <br /> <br /> <br />