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AN ORDINANCE TO AMEND SECTION 35-114 AND SECTION 35-122 OF THE CODE OF THE CITY OF PORTSMOUTH, 1973, AS AMENDED, p~ING TO UTILITY SERVICES TAX. BE IT ORDAINSD by the Council of tile City of Portsmouth, Virginia, that Section 35-114 and Section 35-122, Code of the City of Portsmouth, Virginia, 1973, as amended, shall read as follows: 1. Section 35-114. Amount of levy; payment. (a) There is hereby imposed and levied by the Cindy, for the purposes hereinafter stated, upon each purchaser who by a ~mster meter furnishes electric service to residential r~dlti-fa~]y aps!~nt complexes, a t~x upon the ~tzurge made by the seller against the purchaser with respect to each purchase of ete~tric se~vices~ e~clusiv~ of ~ny federal t~x thereon in the amount of twenty (20%) percent of the first ~ _Thousand ($2,000.) Dolte~s of such chsm~3e made or incurred d~ring shy ~onthly peric~/, ~nich tax shall be collected ~ the seller from the pb~chaser smd shall be paid by the purchaser to the seller for the use of the City at the time that the purchase price or such charge si~li becx~me due and payable. ~qo) There is herelrf inloosed and levied by the Ci~f, for' the t~3rposes hereinafter stated, upon each purchaser who by a master meter furnishes gas service to residenti~fl m/ftti-f~ly apartment c~l~lexes, a tsx upon the chsrge made by the seller against the purchaser with respect to each purchase of gm~ service, exclusive of any federal tax thereon, in the amc~nt of twenty (20%) percent of the first One _~ous~d, One Hundred ($1,100.) Dollars of such charge made or incurred during any monthly peried.~ which tax shall be collected by thee seller from the purchaser. and shall be paid by the purchaser to the seller for t~ use of the City at the time that the purchase price or s0~ch chs~ge sh~ll b~e due payable. (c) Subject to the exclusion set forth in Sectio~ 34-122 and exclud- ing the purchasers who by master meter fun~ish e!ec~_ric service and gas service to residential multi-family apartment complexes, there is hereby J_mposed and levied by tb~ City, for the purposes hereinafter stated, upon each purchaser of any utility service, a tax upon the charge made by the seller against the purchaser with respect to each purchase of utility service~ exclusive of any federal tax thereon~ in the ar~ount of i~;enty (20%) percent on the first One 'I~aousand ($1,000.) Dollars of such chs_rg~e made or incurred during any monthly period, which tax, in every case, shall be collected by the seller from the purchaser and shall be paid by the purchaser to the seller for the use of the City at t/se ~ that the purchase price for such charge shall become due and payable.