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AN ORDINANCE TO AI~MD ~ CITY OF PORTSMOUTH, VIRGINIA, RETAIL SALES <br />AND USE TAX ORDINANCE, BY ADDING THERETO A NE~/ SECTION NUMBEBED 17.1 <br />PRO¥7.DING THAT NOTWITHSTANDING ANY OTHER PROVISIONS OF SAID ORDINANCE <br />THE SALES TAX SHALL BE COLL~.CTED ON EVERY NON-ERZ/~PT SALE WITHOUT <br />REGARD TO TP~ PLACE OF DELIVERY OF THE GOODS OR THE PLACE ~]~RE SUCH <br />GOODS ABE TO BE USED, STORED OR CONSUltED, AND FLrRI~rlER PROVIDING THAT <br />THIS ORDIN~YCE SHALL NOT APPLY AS TO Th~ "USE TAX~' IMPOSED BY ANY <br />OTHER LOCALITY UNLESS AND UNTIL SUCH (YIHER LOCALITY SYIAii~ ADOPT A <br />SIMILAR ORDINANCE. <br /> <br /> Be it ordained by the Council of the City of Portsmouth, <br />Virginia, that ~ne Portsmout~ Virginia, Retail Sales and Use Tax <br />Ordinauce be amended by adding thereto a new section numbered 17.1, <br />such new section to read as follows: <br /> <br />Section 17.1: -- Notwithstanding ar~ other provisions of this ordinance <br />every dealer, as defined herein, shall collect the tax pro~lded for <br />in this ordinance on eve~ non-exe~t retail sale occurring in the <br />City, notwithstanding the place of tlne delivery of the goods or the <br />place where.such goods are to be used, stored or consumed. <br /> <br /> The provisions of this section gnall nov apply as to the <br />"use tax" imposed by any other locality in Virginia mnless anduntil <br />such other locality shall adopt an ordinance ~th provisions similar <br />~o this section. <br /> <br /> TTais ordinance beingnecessa~y for the preservation of the <br />public health, morals and safety, an emevgenc~ is declared to exist <br />and it shall take effect from and after Augus l, 1965. <br /> <br /> Ports=o~,, Virginia, <br /> Adopted by the Council of the City of .... ~ <br /> <br />a~ a meeting held July 27, 1965. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />