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ORDIH CE AN O~DINANCE TO A~r-ArD SECTION 14 OF THE CITY OF PORI!SMDUTH, VIRGINIA, ~AIL SALES AND USE TAX ORDINANCE~ TO PROVIDE FOR CREDIT FOR TAXES PREVIOUSLY REPORTED AND PAID ON ACCOUNTS SUBSEQUE~LY FOUND UNCOT,I';ECTJJ:f,t.,E. Be it ordained by the Council of the City of Portsmouth, Virginia, that Section 14 of The Portsmouth, Virginia, Retail Sales and Use Tax Ordinance be amended and reordained to read as follows: Section 14 (a): That in the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this Ordinance has been collected, or charged to the account 'of the consumer or user, the dealer shall be entitled to reimbursement of the smmunt of tax so collected or charged by him, in the manner prescribed by the Commissioner; and in case the tax has not been remitted by the dealer to the Treasurer, the dealer may deduct the same in submitting his return upon receipt of a signed statement of the dealer as ~to the gross amount of such refunds during the period covered by said signed statement, which period shall not be longer than ninety (90) days. The Cavmissioner shall issue to the dealer an official credit memoranddm equal to the net amount remitted by the dealer for such tax collected, Such memorandum shall be accepted by the Commis- sioner at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of this Ordinance, provided in cases where a dealer has retired from business and has filed a final return, a refund of tax may be made if it can be established to the satisfaction of the Conmiasioner that the tax was not due. The Ccm- missioner, shall design, prepare, print and furnish to all dealers or make available to said dealers, all necessary forms for filing returns and instructions to insure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms shall not relieve such dealer fr~m the payment of said tax at the time and in the man- ner herein provided. The Commissioner and his Assistants are hereby authorized and empowered to administer the oath for the purpose of enforcing and adminis- tering the provisions of this Ordinance. (b) In any report filed under the provisions of this Ordinance the dealer may credit, under rules and regulations prescribed by the Commissioner, against the tax shown to be due on the report the amount of sales or use tax previously reported and paid on gross sales represented by accounts which during the period covered by the report have been found to be worthless srxd actually charged off for income tax purposes; provided that~ if any such accounts are thereafter in whole or in part paid to the dealer, the amount so paid shall be included in the first report filed after such collection and the tax paid accordingly.