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AN ORDINANCE TO AMEND SECTION 35-157 OF THE CODE OF THE CITY <br />OF PORTSMOUTH, VIRGINIA, 1973, PERTAINING TO INCREASING THE <br />RESTAURANT FOOD TAX. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-157 of the Code of the City of <br />Portsmouth, Virginia, 1973~ be amended, and reordained to <br />read as follow: <br /> <br />Section 35-157. <br /> <br />Amount of Levy. <br /> <br /> In addition to all other taxes and fees of every kind now <br />imposed by law, there is hereby imposed and levied on each <br />person a tax, equivalent to five (5%) per centum of the total <br />amount paid for food, in or from any restaurant, whether <br />prepared in such restaurant or not, and_whether consumed on <br />the premises or not. The tax hereby imposed shall not be <br />construed to apply to the sale of groceries. The rate of <br />such tax shall be based upon the charge made by the seller <br />against the purchaser for the food and shall be in accordance <br />with the following brackets of charges and schedule of taxes <br />applicable thereto: <br /> <br />Brackets Of_Change~ <br /> <br />Schedule Of Taxes <br /> <br />.O1 - $ .05 None <br />.06 - .25 i cent <br />.26 - .47 2 cents <br />.48 - .72 3 cents <br />.73 - .94 4 cents <br />.95 - 1.O5 5 cents <br />Over 1.05 5 per centum of <br /> total amount paid <br /> <br />2. This Ordinance shall become effective as of July 1, 1981. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, <br />at a meeting held ~ay 12, 1981. <br /> <br />Teste: <br /> <br />'City Clerk <br /> <br /> <br />