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AN ORDINANCE TO AMEND ARTICLE V OF CHAPTER 35 OF THE CODE OF <br />THE CITY OF PORTSMOUTH, VIRGINIA, 1973, BY ADDING THERETO <br />SECTION 35-75 PERTAINING TO SALES TAX ON ARTIFICIAL OR PRO- <br />PANE GAS, FIREWOOD, COAL OR'HOME HEATING OIL USED FOR <br />DOMESTIC CONSUMPTION. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Article V of Chapter 35 of %he Code of the <br />City of Portsmouth, Virginia, 1973, be amended by adding <br />thereto Section 35-75, such section to read as follows: <br /> <br />Section 35-75. Exemption of certain energy sources. <br /> <br /> There is excluded from the tax imposed' by Section 35-74 <br />herein the Sale or use of artificial or ~ropane gas., firewood, <br />coal or home heating oil used for domestic consumption. Domestic <br />consumption means %he use of ~rtificial or propane gas, firewood, <br />coal or home heating oil by an individual purchaser for other <br />than business, commercial or industrial purposes. <br /> <br /> 2. This ordlnanc_ shall take effect oh February 1, 1982. <br /> <br /> Adopted by the Council Of the City of Portsmouth, Virginia, <br />at a meeting held January 26, 1982. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />