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AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1973, BY AMENDING SECTION 35-156 THEREOF, PERTAINING TO THE RESTAURANT FOOD TAX. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That ~35-156 of the Code of the City of Portsmouth, 1973, be amended to read as follows: Section 35-156. Definitions. Except where the context clearly indicates a different meaning, the following words and phrases, when used in this article, shall, for the purpose of this article, have the following respective meanings: City treasurer. The term "city treasurer" shall mean the treasurer of the city and any of his duly authorized deputies and agents. Commissioner of the revenue. The term "commissioner of the revenue" shall mean the commissioner of the revenue of the city and any of his duly authorized deputies and agents. Food. The word "food" shall mean any and all edible refreshments and nourishment liquid or otherwise, including alcoholic beverages. Person. The word "person" may extend and be applied to associations, firms, partnerships and bodies politic and corporate as well as to individuals. Person shall also mean: (a) Where the restaurant is a corporation, the president or managing agent of such corporation. (b) Where the restaurant is an unincorporated partnership or association, the general partner, partners, or managing agent of such unincorported partnership or association. (c) Where the restaurant is a sole proprietorship, the owner or managing agent of such sole proprietorship. Restaurant. The word "restaurant" shall mean any confectionery, delicatessen, eating house, drugstore, club, resort or other place in the city at which food, as defined in this section, is served to the public. 2. This ordinance shall take effect as of July 1, 1986.