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(2) <br /> <br />From January 1, 1994 up to and through June 30, <br />1994, there shall be a tax of one dollar and <br />fifty cents ($1.50) for every one hundred <br />dollars ($100.00) of the assessed value of <br />privately owned camping trailers and motor <br />homes as defined in Section 46.2-100, Code of <br />Virginia, 1950, as amended, which are used for <br />recreational purposes only and registered in <br />the City of Portsmouth, as provided in Section <br />58.1-3506(15), Code of Virginia, 1950, as <br />amended. <br /> <br /> 4. That Paragraph 4 of Ordinance No. 1985-39, as <br />amended and re-enacted by Ordinances No. 1986-44, 1987-37, <br />1988-38, 1989-33, 1990-30, 1991-35, 1991-110, 1992-28, and <br />1993-25, is amended and reordained to read as follows: <br /> <br />Tax on Machinery and Tools: <br /> <br /> The tax on machinery and tools used in a manufacturing, <br />mining, processing or reprocessing, radio or television <br />broadcasting, dairy, or laundry business in the City of <br />Portsmouth, Virginia, shall be two dollars and fifty cents <br />($2.50) on each one hundred dollars ($100.00) assessed <br />valuation thereof. <br /> <br /> 5. If any provision of this ordinance or the <br />applicability thereof to any person or circumstance is held <br />invalid, the remainder of this ordinance and the applicability <br />thereof and of such provision to other persons or <br />circumstances shall not be affected thereby and the tax rates <br />imposed by Ordinance 1992-28 shall be reordained and in <br />effect, as a result of said invalidity, and applicable to all <br />persons or circumstances. <br /> <br /> 6. This ordinance shall take effect as of July 1, 1993, <br />with all tax rates imposed by paragraphs 1, 2, 3a and b, and 4 <br />to take effect on July 1, 1993 and be in effect up to and <br />through June 30, 1994 unless amended hereafter and the tax <br />rates imposed by paragraphs 3(c)(1) and 3(c)(2) to take effect <br />and be in effect as indicated therein, unless amended <br />hereafter. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia at a meeting held on June 22, 1993. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />