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Section 22. Subjects Not M~ntioned In Ordinance: <br /> <br /> Nothing contained in this ordinance shall be co~ztrued to <br />repeal any tax imposed by any other ordinance of the City of Ports- <br />mouth upon motor vehicles, persons, property, admissions, charges <br />for utility services, or any ~bject not herein mentioned, unless <br />otherwise specified. <br /> <br />Section 23. Federal ar~/~ State Laws: <br /> <br /> Nothing in this ordinance contained sh~ll be construed as <br />imposing any Iicense tax on any business, occupation or profession- <br />al, employment, or on any part thereof, that the City of Port~routh <br />is prohibited by Federal or State law from imposing the same. <br /> <br />Section 24. Former License Tax ~0rdinance Superseded: <br /> <br /> For the tax year beginning ~y 1, 1969, and ending April 30, <br />I 0 s-nd for ~ ~ <br /> 97 ~ each and every.year ~hareafter begLur~ with ~y 1 and <br />ending with April 30 foilow~ng, until other~ise cha~ed, tb~e ~icense <br />taxes of persons conducting, operating or engagL~ in any licensable <br />business, occupation or profession in the City of Portsmouth shall be <br />as set fort~ Ln this ordinance. However, nothing in this ordinance <br />shall be. construed to supersede s_ny of the regulatory provisions of <br />any ordinance adopted at ar~ prior date. <br /> <br />Section 25~ Cmummssmoner s Duty: <br /> <br /> It shall be the duty of the Commissioner o~ the Revenue to re- <br />quire all persons prosecuting s-ny business~ employment or profession <br />for which a license is provided herein to procure such license and pay <br />the tax therefor; and should there be any license tax not paid it shall <br />~=~ ~s duty to report any ~ ~ ~ delinquents to the City Attorney for <br />prosecution as provided in this ordinance. <br /> <br /> The Con~issioner of the Revenue shall .report ~onthly to the <br />Director of Finance the ~aggregate amount of licenses assessed during <br />the month s-ndplaced in the hands of theCity Tre_asurer for collection.' <br /> <br /> Section 26. Persons Cor~tructirgBuildings for Sale or Rent <br /> Taxed as Contractors: <br /> <br /> Any person who shall erect or constr~ct buildirgs for the purpose <br />of sellir~or rent~rg the ss-me, ar~ shall not employ therefor a contractor <br />or person who shall acU as superintendent who ~s paid the license tax aud <br /> <br /> <br />