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1992-31 <br /> <br />AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA, 1988, BY ADDING ARTICLE XV THERETO, <br />PERTAINING TO TAX ON CABLE AND RADIO AND SATELLITE MASTER <br />ANTENNA TELEVISION SYSTEMS (SMATV) SERVICES. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Chapter 35 of the Code of the City of Portsmouth, <br />Virginia, 1988, pertaining to a tax on cable and radio and <br />satellite master antenna television systems (SMATV) services be <br />amended by adding Article XV thereto, to read as follows: <br /> <br />ARTICLE XV. CABLE AND RADIO AND SATELLITE MASTER <br />ANTENNA TELEVISION SYSTEMS (SMATV) SERVICES <br /> <br />Section 35-510. Levies; amount. <br /> <br /> (a) There is hereby imposed and levied by the city, upon <br />each and every purchaser of cable television and/or radio <br />services (hereinafter referred to as cable services) and <br />satellite master antenna television systems (SMATV) services, <br />inside the corporate limits of the city, a tax in the amount of <br />seven (7) percent of the charge for cable and SMATV services <br />made by the seller thereof against the purchaser. <br /> <br /> (b) Cable television, <br />furnished in the corporate <br />utility services. <br /> <br />cable radio, and SMATV services <br />limits of the city shall be deemed <br /> <br />Section 35-511. Applicability generally. <br /> <br /> The tax imposed an~ levied un~er this article on purchasers <br />with respect to cable and SMATV services shall apply to ali <br />charges made for cable and SMATV services, except any charge <br />made for a remote control tuning device. <br /> <br />Section 35-512. Exemptions. <br /> <br /> The United States of America, the State of Virginia and the <br />political subdivisions, boards, commissions and authorities <br />thereof are hereby exempt from the payment of the tax imposed <br />and levied by this article with respect to the purchase of cable <br />and SMATV services used by such governmental agencies. <br /> <br />Section 35-513. <br /> <br />Duty of seller to collect and remit; <br />seller's reports. <br /> <br /> (a) It shall be the duty of every seller of cable and <br />SMATV services, in acting as the tax collecting medium or agency <br />for the city, to collect from the purchaser, for the use of the <br /> <br /> <br />