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$0.01 to $0.14 .......... No vax 5.25 ~o 5.74 .......... 11¢ ta~~ <br />.i5 vo .65 .......... 1~ ~ax 5.75 ~o 6.24 .......... 12¢ tax <br />.66 To 1.24 .......... 2¢ vax 6.25 vo 6.74 .......... 13¢ tax <br />1.25 vo 1.74 .......... 3~ vax 6.75 to 7.24 .......... 14¢ tax <br />1.75 vo 2.24 .......... 4e vax 7.25 to 7.74 .......... i5~ tax <br />2.25 to 2.74 .......... 5~ vax 7.75 to 8.24 .......... 16¢ tax <br />2.75 To 3.24 .......... 6~ vax 8.25 to 8.74 .......... 17¢ tax <br />3.25 to 3.74 .......... 7¢ tax 8.75 to 9.~4 .......... 18¢ tax <br />3.75 to 4.24 .......... 8~ tax 9.25 to 9.74 .......... 19¢ tax <br />4.25 to 4.74 .......... 9~ vax 9.75 to 9.99 .......... 20~ tax <br />4.75 to 5.24 ......... 10¢ tax <br /> <br /> On purchases of Ten Dollars ($10.00) and more, up to and includirg <br />ptu~cnases of Two Hundred Dollars ($200.00), t~ tax will be computed at a <br />straight two per centum (2~), one-half cent (1/25) or more being treated <br />as one cent (l~). On purchases of more than T~o Hundred Dollars ($200.00), <br />t~ tax shall be Four Dollars ($~.00).- <br /> <br />No bracket system may be used except that set out above. <br /> <br />RULE 84: Transient or Itinerant Sellers <br /> <br /> Section 17 of the Ordinance requiring a certificate of registration <br />before any person may lawfully sell tangible personal property at retail in <br />this City applies vo all forms of retail selling, whether through stores, <br />from private residences, from trucks and wagons, by house-to-house canvass <br />or in any other manner ~r~tsoever. <br /> <br /> Because of the transient character of persons vfno sell at retail <br />from other than stores regularly established and ca~rying a stock of goods <br />on hand at all times in Port~mouth, Virginia, frcm which sales may be made <br />at retail, such persons may be required, as a condition of their obtaining <br />a registration certificate, to post vrlth the Commissioner a suitable bond <br />payable to the City of Portsmouth, Virginia, conditioned upon their full <br />compliance with the provisions of the Ordinance and their accouuting to <br />the Cmumissioner for all monies due thereunder. <br /> <br /> This regulation will nov apply to non-resident dealers q~alifying <br />for the collection of Sales or Use Tax under the Ordinance. <br /> <br />RULE 85: Cmumon Carriers <br /> <br /> Ccmmon carriers shall pay the Use Tax according to the requirements <br />of the Ordinance, upon all tar4Mible personal pr~erty upon which it has <br />nov paid the Sales Tax, except ro]]img stock or aircraft or floating equip- <br />ment of a common carrier .which enters the Cit~y in actual use in interstate <br />commerce at the time of entering and is continuously used in interstate <br />cc~nerce thereafter. It is intended that this exception shall not apply <br />to such eqtuipment which is localized in its use ~rltb-tn the City. <br /> <br /> <br />