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AN ORDINANCE TO AMEND CHAPTER 20 OF THE CODE OF THE CITY OF
<br />PORTSMOUTH, VIRGINIA, 1988, BY AMENDING SECTIONS 20-65(a),
<br />20-68(a), 20-70(a), 20-78(a), 20-80(a), and 20-81(a) THEREOF,
<br />PERTAINING TO BUSINESS LICENSE TAXES.
<br />
<br /> BE IT ORDAINED by the Council of the City of Portsmouth,
<br />Virginia:
<br />
<br /> 1. That Sections 20-65(a), 20-68(a), 20-70(a),
<br />20-78(a), 20-80(a), and 20-81(a) of the Code of the City of
<br />Portsmouth, Virginia, 1988, be amended to read as follows:
<br />
<br />Section 20-65. Business services.
<br />
<br /> (a) Every person engaged in business services shall pay
<br />a business license tax of thirty dollars ($30.00) or
<br />thirty-slx cents ($0.36) on each one hundred dollars ($100.00)
<br />of gross receipts, whichever is higher.
<br />
<br />Section 20-68. Contractors and persons constructing for
<br /> their own account for sale.
<br />
<br /> (a) Every person engaged in contracting and persons
<br />constructing for their own account for sale shall pay a
<br />license tax of thirty dollars ($30.00) or sixteen cents
<br />($0.16) on each one hundred dollars ($100.00) of gross
<br />receipts, whichever is higher. A contractor for purposes of
<br />this classification is any person who accepts or offers to
<br />accept:
<br />
<br />(1)
<br />
<br />An order or contract for doing any work on or in any
<br />building or structure, requiring the use of paint,
<br />stone, brick, mortar, wood, cement, structural iron
<br />or steel, sheet iron, galvanized iron, metallic
<br />piping, tin, lead, or other metal or any other
<br />building material.
<br />
<br />(2)
<br />
<br />An order or contract to do any paving, curbing or
<br />other work on sidewalks, streets, alleys or
<br />highways, on public or private property, using
<br />asphalt, brick, stone, cement, concrete, wood or any
<br />combination thereof.
<br />
<br />(3)
<br />
<br />An order or contract to excavate earth, rock or
<br />other material for foundation or any other purpose,
<br />or for cutting, trimming or maintaining
<br />rights-of-way.
<br />
<br />(4) An order or contract to construct any sewer of
<br /> stone, brick, terra-cotta or other material.
<br />
<br />
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