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AN ORDINANCE TO AMEND SECTION <br />CITY OF PORTSMOUTH, VIRGINIA, <br />SERVICES TAX. <br /> <br />35-114 (c) OF THE CODE OF THE <br />1973, PERTAINING TO THE UTILITY <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-114(c) of the Code of the City of <br />Portsmouth, Virginia, 1973, be amended and reordained to read <br />as follows: <br /> <br />Section 35-114. <br /> <br />Amount of levy; payment. <br /> <br /> (c) Subject to the exclusion set forth in Section 35-122 <br />and excluding the purchasers who by master meter furnish <br />electric service and gas service to residential multifamily <br />apartment complexes, there is hereby imposed and levied by <br />the City, for the purposes hereinafter statedt upon each pur- <br />chaser of any utility service, a tax upon the charge made by <br />the seller against the purchaser with respect to each purchase <br />of utility service, exclusive of any federal %ax thereon, in <br />the amount of twenty (20%) percent on the first Two Thousand <br />Dollars ($2,000~) of such charge made or incurred during any <br />monthly period, which tax, in every case, shall be collected <br />by the seller from the purchaser and shall be paid by the <br />purchaser to the seller for the use of the City at the time <br />that the purchase price for such charge shall become due and <br />payable. <br /> <br />2. This Ordinance shall take effect as of July 1, 1981. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, <br />at a meeting held May 12, 1981. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />