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AN ORDINANCE TO A~4~ SECTION 10-83 OF THE CODE OF THE CITY <br />OF PORTSMOUTH, VIRGINIA, 1961, PERTAINING TO THE RATE OF <br />TAXATION ON UTILITY SERVICES FOR RESIDENTIAL UNITS. <br /> <br /> Be it ordained by the Council of the City of Ports- <br />mouth, Virginia: <br /> <br /> 1. That Section 10-83 of the Code of the City of <br />Portsmouth, Virginia, 1961, be amended and reordained to <br />read as follows: <br /> <br />Sec. 10-83. <br /> <br />Exclusion with respect to gas and electricity <br />service for residential use. <br /> <br /> (a) There is excluded from the tax imposed by this <br />article so much of the charge, exclusive of any federal tax <br />thereon, made by the seller against the purchaser for gas <br />service for residential use as is an excess of $9.00 for any <br />month, or part thereof; provided however that where more than <br />one single family residential unit is served by one meter, an <br />computing the maximum amount of such charge subject to tax, <br />such sum of $9.00 shall be multiplied by the number of single <br />family residential units served by such meter; provided how- <br />ever that this exclusion shall not apply with respect to any <br />meter serving any premises used for other than residential <br />purposes exclusively. <br /> <br /> (b) There is also excluded, subject to the exceptions <br />set forth in this sub-section, from the tax imposed by this <br />article, so much of the charge, exclusive of any federal tax <br />thereon, made by the selier against the purchaser for electri- <br />city service for residential use as is in excess of S17.00 <br />for any single family residential unit served by a single <br />meter for any month, or part thereof; provided however that <br />where more than one single family residential unit is served <br />by one meter, in computing the maximum amount of such charge <br />subject to tax, such sum of $17.00 shall be multiplied by the <br />number of single family residential units served by such meter; <br />provided however that this exclusion shall not apply with res- <br />pect to any meter serving any premises used for other than <br />residential purposes exclusively; and, provided however, that <br />the tax shall not apply on bills submitted for electricity for <br />service for water heating where a separate meter as used sole- <br />ly for water heating service. <br /> <br /> 2. An emergency exists and this ordinance shall take <br />effect from the date of its passage~ and shall apply to all <br /> <br /> <br />