1992 Ordinances - Laserfiche WebLink

Home Browse Search

city, the tax imposed and levied by this article at the time of collecting the purchase price charaed for the service. The tax collected during such calendar month shall be reported and remitted by the seller to the city treasurer on or before the last day of the following calendar month. Section 35-514. Seller's records. Each and every seller of cable and SMATV services shall keep complete records showing all purchases of such service in the city, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof, and the amount of tax imposed under this article. Such records shall be kept open for inspection by the duly authorized agents of the city at reasonable times, and the duly authorized agents of the city shall have the right, power and authority to make such transcripts thereof during such times as they may desire. Section 35-515. Failure of purchaser to pay; violations of article by seller. Any purchaser failing, refusing or neglecting to pay the tax imposed or levied by this article and any seller violating the provisions of this article, and any officer, agent or employee of any seller violating the provisions of the article, shall be guilty of a Class 3 misdemeanor. Conviction of such violation shall not relieve any purchaser or seller from the payment, collection and remittance of the tax as provided in this article and each day's continuance thereof shall constitute a separate offense. Section 35-516. Duty of treasurer generally. The city treasurer shall be qharged with the duty imposed under this article and ~hall caus~ ~he taxes collected to be paid into the general treasury of the city. 2. This ordinance shall take effect on July 1, 1992. Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held May 12, 1992. Teste: City Clerk