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1965 Ordinances
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1965 Ordinances
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Last modified
7/17/2001 6:29:36 PM
Creation date
6/28/2001 5:27:26 PM
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Ord/Resolutions
Year
1965
Ord/Resolutions - Type
Ordinances
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The term agrmcultural commodity" for the purpose hereof, <br />shall mean horticultural, poultry, and farm products, and live- <br />stock and livestock products. <br /> <br /> Section 6: - That the sale at retail, the use, the consump- <br />tion, the distribution, and the storage to be used or consumed in <br />this City, of the following tangible personal property is hereby <br />specifically exempted from.the tax imposed by this Ordinance: <br /> <br /> Gasoline; motor vehicle fuel now taxed seven cents (79) per <br />gallon under the "Motor Fuel Tax of Virginia"; manufactured to- <br />bacco products; alcoholic beverages; beer; water (not including <br />mineral water or carbonated water, or any water put in bottles, <br />Jugs or other containers, all of which are not exempted); electric <br />power or energy; natural or artificial gas (not including butane <br />and other liquefied gas unless stored, sold, used or consumed by <br />a municipality as part of a gas distribution system); newspapers; <br />fertilizer and containers used for farm products and field and <br />garden seeds when sold directly to the farmer, and school hooks, <br />and school lunches; feeds for livestock and poultry; ships or <br />vessels u~ed or to be used exclusively or principally in inter- <br />s~ate or foreign commerce or repairs and alterations thereof; or <br />fuel and supplies for use and consumption aboard ships or vessels <br />plying the high seas, or intercoastal trade between ports in this <br />state and ports in other states of the United States or its <br />territories or possessions, or in foreign commerce in ports in <br />this state or ports in foreign countries, when delivered directly <br />to such ships and vessels; nor shall the tax imposed by this <br />ordinance apply to tangible personal property used directly in <br />the building, conversion or repair of the ships or vessels <br />covered in this paragraph. <br /> <br /> There shall be exempt all Sales made to the United States <br />~overnment, to any ~tate or any political subdivision thereof. <br /> <br /> (a) There is hereby exempted from the provisions of this <br />Ordinance any sales or use tax upon tangible personal property <br />sold to churches or church-supported universities, colleges, <br />schools, orphanages, homes for the aged, hospitals, or other such <br />charitable institutions which are operated exclusively as educa- <br />tional, religious or charitable institutions, and where no pecu- <br />niary profit can or does result to any shareholder or individual. <br /> <br /> The exemption granted to churches, schools, and charitable <br />institutions in the preceding paragraph shall only apply to_sales <br />made directly to the church~ school or charitable institution. <br />There shall be no exemption upon sales to independent contrac- <br />tors with such organizations, or social organizations~ lodges, <br />fraternal organizations, or any other type of non-profit organi- <br />zation~ except the religious, educational, and ~11aritahle <br />fusions her~ofore specifically exempted. <br /> <br />-9 - <br /> <br /> <br />
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