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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, <br />VIRGINIA, 1988, BY AMENDING SECTION 35-342 THEREOF, PERTAINING <br />TO UTILITY TAX FOR EMERGENCY (E-911) TELEPHONE 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 <br />as follows: <br /> <br />read <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 fifty cents <br />($0.50) per month. This tax shall be paid by the purchaser to <br />the seller of local telephone service (hereinafter referred to <br />as "seller") for the use of the City of Portsmouth to pay the <br />initial capital, installation and maintenance costs of its <br />E-911 System. The City shall reduce such uax when capital and <br />installation costs have been fully recovered, to the level <br />necessary to offset recurring maintenance, repair, and system <br />upgrade costs, and salaries or portion of salaries of <br />dispatchers or call takers paid by the City which are directly <br />attributable to the E-911 program only. The City Treasurer <br />shall notify the seller of changes in the tax rate authorized <br />under this section. This notification will be sent by <br />Certified Mail to the registered agent of the seller sixty <br />(60) days in advance of the date on which the tax is to be <br />changed. <br /> <br />2. This ordinance shall take effect as of July 1, 1993. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held May 11, 1993. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />