Laserfiche WebLink
DRDIHA CE HO. - <br /> <br />AN ORDINANCE TO AFEarD SECTION 6 OF THE CITY OF PORTSMOUI~H, <br />VIRGINIA, RETAIL SALES AND USE TAX ORDINANCE, TO E~2,~ THE <br />SALE OF PRESCRIPTION ~EDICL~E FROM THE SALES AND USE TAX, <br />BEGINNING JANUARY 1, 1966. <br /> <br />Be it ordained by the Council of the City of Portsmouth, Virginia: <br /> <br />Section 1: That Section 6 of ~ne City of Portsmouth, Virginia, Retail Sales <br />and Use Tax Ordinance be amended and reordained to read as follows: <br /> <br />Section 6:-- ~nat the sale at retail, the use, the consump- <br />tion, the distrfoution, and the storage co be used or con- <br />sumed in chis City, of the following tangible personal <br />proper~y is hereby specifically exempted from the vax im- <br />posed by this Ordinance: <br /> <br /> Medicine sold under prescription issued by licensed <br />physicians, sturgeons, dentists and veterinarians; gasoline; <br />motor vehicle fuel now taxed seven cents (7¢) per gallon <br />under the "Motor Fuel Tax of Virginia"; manufactured <br />tobacco products; alcoholic beverages; beer; water (nov <br />including mineral water or carbonated waver, or any waver <br />put in bottles, jugs or other containers, all of which are <br />not exempted); electric power or energy; natural or arti- <br />ficial gas (not including butane and other liquefied gas <br />unless stored, sold, used or consumed by a municipality as <br />part of a gas distribution system); newspapers; fertilizer <br />and containers used for farm products and field and garden <br />seeds when sold directly co the farmer, and school books, <br />and school lunches; feeds for livestock and poultry; ships <br />or vessels used or to be used exclusively or principally in <br />interstate or foreign commerce or repairs and alterations <br />thereof; or fuel and supplies for use and const~mption a- <br />board ships or vessels plying the high seas, or intercoastal <br />trade between ports in this state and ports in other s~ates <br />of the United States or its ~erritories or possessions, or <br />in foreign co,vmerce i~ ports in this stave or ports <br />foreign countries, when delivered directly vo such <br />and vessels; nor shall the tax Lmposed by this ord~nmnce <br />apply to tangible personal proper~y used directly in the <br />building, conversion or repair of the ships or vessels <br />covered in this parao~aph. <br /> <br /> There shall be exempt all sales made to the United <br />States C~verrm~nt, to any state or any political subdivision <br />thereof, <br /> <br /> <br />