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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA (1988), BY AMENDING SECTION 35-342 THEREOF, <br />PERTAINING TO UTILITY TAX FOR EMERGENCY (E-911} TELEPHONE <br />SYSTEM. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-342 of the Code of the City of <br />Portsmouth, Virginia {1988), be amended and reordained to read <br />as follows: <br /> <br />Section 35-342. Emergency (E-911) Telephone System. <br /> <br /> There is hereby imposed and levied upon every purchaser <br />of local telephone service a tax in the amount of one dollar <br />and fifty cents ($1.50) per month. This tax shall be paid by <br />the purchaser to the seller of local telephone service <br />(hereinafter referred to as "seller") for the use of the City <br />of Portsmouth to pay the initial capital, installation and <br />maintenance costs of its E-911 System. The City shall reduce <br />such tax when capital and installation costs have been fully <br />recovered, to the level necessary to offset recurring <br />maintenance, repair, and system upgrade costs, and salaries or <br />portion of salaries of dispatchers or call takers paid by the <br />City which are directly attributable to the E-91t program <br />o~ly. The City Treasurer shall notify the seller of changes <br />in the tax rate authorized under this section. This <br />notification will be sent by Certified Mail to the registered <br />agent of the seller sixty (60) days in advance of the date on <br />which the tax is to be changed. <br /> <br />2. This ordinance shall take effect as of July 1, 1994. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held on May 10, 1994. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />