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AN ORDINF~'[CE TO ~2~k2~D SECTION 10-79 OF ?~r~ ~DE OF <br />THE CITY OF PO~SMOb~H, VIRGI~, 1961, INCRE~£I2~G <br />TH~ TAX ON %~n~ SkLE OF I~z'ILITY SLRVICES. <br /> <br /> Be it ordained by the Cotuncil of the City of <br />Portsmouth, Virginia: <br /> <br />1. That section 10-79 of the Cbde Sf'the City of <br />]?o.~::smouth, V52gip~.a, 1961, be ~:,~caended m-nd reor. d~ned <br />to read as follows: <br /> <br />Sec. 10-79. Levy; ~Jaen~ pama. <br /> <br /> Subject to the limitations set forth in section <br />10-83, there is hereby ir~osed s_nd levied by the city, <br />for the purposes hereinafter stated~ tmon each p,mr- <br />chaser of any utility service, a tax ~on the charge <br />m~de by the seller against the ptu~chaser with respect <br />to each purchase of utility service, exclusive of s~ny <br />federal tax thereon, in ~he m~[ou_nt of twenty per cent <br />on the first two huncL~ed dollars of such charge .~ade <br />or incttrred during any monthly period, which tax, in <br />every case, s,hall be collected by the seller from the <br />purchaser and shall be paid by the purchaser umroo the <br />seller for the use of the city at the t~me that the <br />purchase price or such charge sb~il become due and <br />p~yable. <br /> <br />2. in en~ngency exists and this ordir~nce shall become <br />effective on July 1, 19~7. <br /> <br /> Adopted by the Council of the City of Portsmouth, <br />Virginia, at a meeting held on June 27, 1967. ~ <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />