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AI~ ORDIL~-NCE TO AMEND SECTION 20-10~ CODE OF THE. CITY OF PORS~MOUTHf 1973, <br />PERT~A]lkUIX~ TO PREREQUISITE OF BUS/t~ESS~S PAYING PERSONAL PROPERT~ TAXES <br />PRIOR TO BUSINESS LICENSE BEING ISSUED. <br /> <br />BE IT ORDAINED by the Council of the Ciqy of Portsmouth, Virginia: <br /> <br /> 1. That Section 20-10, Code of the City of Portsmouth, Virginia, 1973, <br />be amended and reordained to road as follows: <br /> <br />Section 20-10. Prerequisite of paying personal property taxes prior <br /> business license being issued. <br /> <br /> The Commissioner of Revenue shall not issue a business license for any <br />business unless and until a tax receipt and certificate signed by the City <br />Treasurer setting forth that the business personal property tax and mach- <br />inery and tools tax assessed by the City against such business for the <br />proc~ding tax year b~ve bee_n paid. This s~on shall be applicable to any <br />business which, in the law of the State was not assessable with a personal <br />property tax or a machinery and tools tax for the preceding tax year. <br /> <br />2. This ordinance shall take effect on July 1, 1978. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, at a meet- <br />ing held May 30, 1978. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />