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AN ORDINANCE TO AMEND SECTION 5 OF THE LICENSE TAX ORDINANCE OF THE <br />CITY OF PORTSMOUTH, 1969, PERTAINING TO FINES AND PENALTIES FOR NON- <br />PAYMENT OF LICENSE TAXES. <br /> <br /> Be it ordained by the Council of the City of Portsmouth, <br />Virginia: <br /> <br /> 1. That Section 5 of the License Tax Ordinance of the <br />City of Portsmouth, 1969, be amended and reordained to read as <br />follows: <br /> <br />Section 5. Fine and Penalty for non-payment of License Tax. <br /> Any person conducting any business, occupation or profession, <br />or doing other things for which a license tax is required under this <br />ordinance, without first obtaining such license as set forth in <br />Section 4 of this ordinance, or who shall fail to obtain any tag <br />or sign required under this ordinance, shall be fined not less than <br />$5.00 nor more than $50.00, and each day of default shall constitute <br />a separate offense. <br /> <br /> Such conviction shall not relieve any such person from the <br /> payment of any license tax imposed by this ordinance. <br /> In addition to the above fine, if any license tax imposed <br /> by this ordinance is not paid within the time prescribed in Section <br /> 4, there shall be imposed a penalty in the amount of 10% of such tax <br /> if the failure is for no more than 30 days, with an additional 5% for <br /> each 30 days or fraction thereof during which the failure continues, <br /> not to exceed 30% in the aggregate. Such penalty in no case shall be <br /> less than $2.00, and shall be assessed and paid along with the license <br /> tax as a part thereof. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, <br /> at a meeting held February 22, 1972. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />