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AN ORDINANCE TO AMEND SECTION 35-91 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA, 1973, PERTAINING TO INCREASING THE CIGARETTE <br />TAX. <br /> <br /> BE IT ORDAINED by the council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 35-91 of the Code of the City of Ports- <br />mouth, Virginia, 1973, be amended and reordained to read as <br />follows: <br /> <br />Section 35-91. Levy. <br /> <br /> In addition to all other taxes of every kind now imposed <br />by law, there is hereby levied and imposed by the City upon <br />each and every sale of cigarettes a tax~ the amount whereof <br />to be paid by the seller in the manner hereinafter prescribed, <br />which shall be fifteen cents ($O.15) for each twenty (20) <br />cigarettes or fractional number thereof. <br /> <br />2. This Ordinance shall take effect as of July 1, 1981. <br /> <br /> Adopted by the Council of the City of P~rtsmouth, Virginia, <br />at a meeting held May 12, 1981. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />