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83-253 <br /> <br />AN. ORDINANCE TO A~ND THE CODEOF THE CITY OF PORTSMOUTH, <br />VIRGINIA, 1973, BY ADDING TO ARTICLE XI, CHAPTER 23, SECTION <br />23-479.1 PERTAINING TO REFUNDS OF ANNUAL LICENSE TAX. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Article XI, Chapter 23 of the Code of the City <br />of Portsmouth, Virginia, 1973, be amended, by adding thereto <br />Section 23-479.1, such section to read as follows: <br /> <br />Section 23-479.1. Refund of Erroneously Paid License Tax. <br /> <br /> Any person who feels that he has erroneously paid a <br /> license tax required by this'-Article for any motor vehicle, <br /> trailer or semitrailer may, within ninety (90) days of the date <br /> on which he paid said license tax, make application, in <br /> writing, to the Commissioner of the Revenue for a refund <br /> of the amount of said license tax erroneously paid. An appti- <br />-cation that is not time!y made will not be considered. <br /> <br /> If the Co_w~uissioner of Revenue is satisfied that the <br />license tax has been erroneously paid, the Commissioner of <br />the Revenue shall certify to the City }4anager and the City <br />Attorney that such payment was erroneous. The City Manager <br />may, upon consideration thereof, authormze the Director of <br />Finance and the City Treasurer to refund the erroneous <br />payment to the applicant. <br /> <br /> 2. This ordinance shall take effect from ~he date of <br />its adoption. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, <br />at a meeting held June 28, 1983. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />