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AN ORDINANCE TO ~2~ND SE~fIONS 10-109, 10-110 AND t0-!lI OF THE CODE OF THE CITY OF PORT~0UTH, VIRGINIA, 1961, P~TAINLNG TO THE TAX ON THE SALE OF CIGARa'±'I~. Be it orda/ned by .the Council of the City of Portsmouth, Vir- -1. That Sections 10-109, 10-110 and 10-11t of the Code of the City .of Ports~ut~,-~L~ir~ia, 19~1; be amended and reordained to ~ead as follows.: ~ Section 10-109. Levy. "--~-~. ~ In addition to all other taxes of evenly kind now imposed by law-, there is hereby levied s~d imposed by the city upon each ~nd every same cz omgare~tes atax, the amount whereof to be paid by the seller h~ mmrmer herei~eter prescribed, sb~2l be ten cents far each twenty cigarettes or fractional n~f0er thereof. Section 10-1t0. _Preparation and sale of starap_~s. ~/ae tax Lmposed by Section 10-109 sD~ll be paid by eve~y dealer or other agent by affixing a st~mp or causing a st~ to be a~fixed to each ~ every package of cigarettes in the marker and at the t~e herein- after stated. Every dealer in the city st~%ll h~%ve the right, to buy and affix such stan~s~ as an agent, and the director of firmnce may appo±n~ in addition to dealers~ such other persons as agents ~o_~ w the purpose of buy~g and affixing sta~nps as he ~y deem necessary, provided~ however~ tb~t a seller shall no~ be e~_tmtle~ to be appointed as sn ~ '~ Soen~. ~Ewery agent shall at all t~.es b~ve tlne r~ ht - ~ , _g-, to apDe~t a pe~on in his e~loy ~o a~-,mx the s~a~s vo eny cxgarettes u~nder the agent's c n~rol. For the pui~eos~ of mm_ki~.o su~n su~?ms ~%,~t]_able ~or us~ by d~ale~s end ot~-~-~ the alrector o? f%~nce shall prescribe ~=~ r~e o~ ~ the office of the city treasurer sta~s of such design as may be n~eos_y to evmaence she ~ent of 5he tax fm~n~ by .~=~{c~'~ ] ~.~ ne ~ '~ of such ~ dealer 'or s~s to a other agent~ the city treasurer sb~!l aliow a disco~u.L of eight per cent of the ~lue thereof to cover the cost w~%ich will be is~c~el by such dealer or agent i~a affix~ag the sts~s e~ ages o_. e~_o~a~ettes. The dmr~cuor of firs_nee r~y frora.t~me to time a~.~d as often as he de.ms advi~ble provide fop the issu~ce ~ ~.~ ~--~ ,~ e~ZRS~v~ ~e of s~s. of a new desire ~ forbid ~he use of stss~s of-~- o~ner~ ~e~m~. ~ae ~'e~tor of fir~J]ce ~s haz euj ~.~red uo ~e ~d c~y ~o effect .~S~ ~ ~le ~ sus~ as ne ~y d=e~n neces~Dry~ Anelud~g the o~ ~e~s ~en eee~n~. %epPopr~te. ~e d~ecLoP of f~qce lS hereby