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AN. ORDINAhUE 50 AMF~ND SECTIONS 10-79, 10-80 AND 10-83 OF THE CODE OF THE CiTT OF PORTSMOUTH, VIRG!kr/A, 1961, PERTAIN-LNG 50 THE RATE OF TAX- ATION ON UTILTTY SERVICES ~ND 50 THE TIME ~En~N, SUCH TAXES SHALL BE PAID Be it ordained by the Council of the City of Portsmouth, Vir- 1. That Sections 10-79, 10-80 and !0-83 of the Cede of the City of Portsmouth, Virginia, 1961', b8 amended ~ reordained to:: read as follows: Section 10-79. Le~-y; when paid.. Subject to the limitations set forth in sectlon 10-83, there is hereby imposed and levied by the bity, for the purposes hereinafter- s~tated; u~pon each purchaser of any utili6y service, atax upon the charge maae by the seller against the purcbmser with respec% to each purchase of utility service, exclusive of ar& federal tax thereon, in th% amount of t.wenty per cent on the f~~l_l.~ar~s of such -'charge made or incurred during any monthly peried; which tax. Lu every case, shall be collected by the seller from the purchaser m~ shall be paid by the purchaser unto the seller for the use of the city at the time that the purchase price or such charge shall become due mud payable. Section 10-80. Duty of seller generally. It shallbe the duty of every seller in actLngas the tax collection medlumor agency for the city to collect from the purchaser for the use of the city, the tax hereby imposed and levied at the tLme of collecting the purchase price charged for the utility ser~¢ice, ar~ the taxes colleCted durir~ each calendar month sb~l] be reported ~nd remitted by each seller to the city treasurer on or before the last day of the second following calendar month thereafter; previded, however, that the seller s~mll on or beforethe t~hirtieth day of JuDe of each year report ~nd pay over to th~ city treasurer all such taxes as s~hall b~ve been collected during the month of June. ~e required report sD~ll be in such form as may be prescribed by the director of fir~nce and the city treasurer. Section 10-83. Exclusion with respect to gas ~nd electricity service for residential use. (a) There is excluded from the tax L~osed by thls ar5icle so much of the charge, exclusive of any federal %ax thereon, made by ~he seller aMainst the percb~ser for gas sea, ice for residential use as.dsLinexcess ofn~ne dollars for anymonth~ or part thereof; pro- vid~d, however, that where more t~n one singie-famAly residential ur~t is served byone meter, in computingthe ~sx~_mu"namount of such charge