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section 10-94. Interest and penalties consequent upon non- <br /> payment. <br /> <br /> If any person shall fail or refuse to remit to the City <br />Treasurer the tax required to be collected and paid under this <br />article within the time and in the amount specified in this art- <br />icle, there shall be added to any tax interest at the rate of 1% <br />per month on the amount of the tax for each month or portion there- <br />of from the date upon which the tax is due as provided in this art- <br />icle, and if such tax shall remain delinquent and unpaid for a <br />period of one month from the date the same is due and payable,. <br />there shall be added thereto a penalty Of 10% of the amount of <br />the tax. <br /> <br />Section 10-98. Exemptions. <br /> <br /> No tax shall be payable under this article by the follow- <br />lng if admitted to any place of amusement or entertainment free: <br /> <br /> (a) Bona fide officers and employees of <br />and the term "officers" shall include any director <br />is operated by a corporation. <br /> <br />such place, <br />if such place <br /> <br /> (b) Any federal, state, cityl, county or town official <br />or employee of an official business. <br /> <br /> (c) Any person whose admission to such place is re- <br />quired for the performance of some dutyl to or work for the pro- <br />prietor thereof. <br /> <br /> (d) Any newspaper reporter, photographer, radio or <br />television announcer or person performing similar vocations who <br />are admitted for the performance of special duties in connection <br />with any event and whose special duties are the sole reason for <br />their presence. <br /> <br />(e) Children under twelve years of age. <br /> <br /> Adopted by the Council of the City of Portsmouth, Vir- <br />ginia at a meeting held August 22, 1972. <br /> <br />Teste: <br /> <br />-4- <br /> <br />City Clerk <br /> <br /> <br />