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AN ORDINANCE TO AMEND CHAPTER 20 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1973, AS AMENDED, BY AMENDING SECTION 20-40 THEREOF, AND ADDING THERETO, SECTION 20~52.4, PERTAINING TO BUSINESS LICENSES. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That §20-40 of the Code of the City of Portsmouth, Virginia, 1973, be amended and reordained to read as follows: Section 20-40. Refunds of license tax. In the event a person ceases to engage in a business, trade, profession, or calling, during the year for which a license tax based on gross receipts has already been paid, such person shall be entitled, upon application, to a refund for that portion of the license tax already paid, prorated on a monthly basis so as to insure that the licensed privilege is taxed only for that fraction of the year daring which it is exercised within the City. The refund, if any, may be offset by any amount of past due taxes owed by the sams taxpayer to the City. In no event_shall the person required to pay a license tax under the provisions of this Chapter be entitled to a refund of any part of a flat fee or minimum flat tax. 2. That Chapter 20 of the Code of the City of Portsmouth, Virginia, 1973, be amended by adding thereto ~20-52.4, such section to read as follows: Section 20-52.4. Direct sellers. Every direct seller, as defined herein, who maintains a place of abode within the City, and whose total sales exceed four thousand dollars ($4,000) per year, shall pay a business license tax of twenty cents ($0.20) per one hundred dollars ($100) of retail sales per year and/or five cents ($0.05) of wholesale sales per year, whichever is applicable. As used in this section, the term "direct seller" means any person who: (1) Engages in the trade or business of selling or soliciting the sale of consumer products primarily in private residences and maintains no public location for the conduct of such business; and