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Aifi ORDINANCE TO A~ND THE CODE OF THE CITY OF PORTSMOUTit, VIR- GINIA, 1961, BY AMENDING CHAPTER 10 THEREOF, BY ADDING THERETO A NEW ARTICLE NUMBERED XVIII, CONSISTII~G OF TWELVE SECTIONS, NUMBERED 10-37 THROUGH 10-148, LEVYING AND IMPOSING A TAX ON PERSONS OBTAINING FOOD IN RESTAURANTS WITHIN THE CITY OF PORTS- ~tOUTE, FIXING THE RATE AND ~OUNT OF SAID TAX AND PROVIDING FOR THE PAYmeNT AND COLLECTION THEREOF. Be it ordained by the Council of the City of Ports- mouth, Virginia: 1. That the Code of the City of Portsmouth, Virginia, 1961, be amended by amending Chapter 10 thereof, by adding thereto a new article numbered XVIII, consisting of twelve sections, numbered 10-137 through 10-148, inclusive, such new article to read as follows: Tax on Persons obtaining Food at Restaurants within the City. Sec. 10-137. Definitions° Except where the context clearly indicates a differ- ent meaning, the followin~ words and phrases, when used in 5his article, shall, for the purpose of this article, have the following respective meanings: CITY TREASURER. '~City treasurer'~ means the treasurer of the city and any of his duly authorized deputies and agents° COmmISSIONER OF THE REVENUE. "Commissioner of the revenue" means the commissioner of the revenue of the city and any of his duly authorized deputies and agents. FOOD. and nourishment, beverages. "Food" means any and all edible refreshments liquid or otherwise, excepting alcoholic PERSON. "Person" company, association, firm, dividuals acting as a unit° means any individual, corporation, copartnership or any group of in- RESTAURAiqT. "Restaurant" means any confectionery, delicatessen, eating house, drugstore, club, resort or other place in %he city at which food, as defined in this section, is served to the public.