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1993 Ordinances
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1993 Ordinances
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Last modified
2/6/2009 3:40:34 PM
Creation date
6/13/2001 4:53:01 PM
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Ord/Resolutions
Year
1993
Ord/Resolutions - Type
Ordinances
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AN ORDINANCE TO AMEND CHAPTER 20 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA, 1988, BY AMENDING SECTION 20-78(B) <br />THEREOF PERTAINING TO LICENSE TAXES ON CERTAIN PERSONAL <br />SERVICES. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 20-78(b) of %he Code of the City <br />Portsmouth, Virginia, 1988, be amended and reordained by <br />adding thereto subsection (24.1) to read as follows: <br /> <br />Section 20-78. Personal services. <br /> <br /> (b) Personal services shall be defined as any service <br />rendered for compensation either upon or for persons, animals <br />or personal effects, unless the service is specifically <br />provided for in another section of this article. Those <br />engaged in rendering personal services are, but not limited <br />to, the following: <br /> <br /> (24.1) Public vehicles, as defined in Section 37-21; <br />provided, however, if a license tax has been imposed upon the <br />public vehicle company holding the certificate of public <br />convenience and necessity under which a public vehicle driver <br />operates, then no license tax levied by this section shall be <br />imposed upon a public vehicle driver. <br /> <br /> 2. That Section 20-78(b)(28) of the Code of the City of <br />Portsmouth, Virginia, 1988, be repealed. <br /> <br /> 3. That the ordinance shall take effect on the date of <br />its adoption. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held on August 10, 1993. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />
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