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City and also indicate on the invoice his Use Tax registration nt~ber, this being the purchaser's receipt for his remittance of the Use Tax. Here is a suggested form to follow: Tar~ble personal property Portsmouth, Virginia, Use Tax $ Portsmouth, Virginia, Registration No e RULE 9 · M~asure of the Use Tax The measure of the Use Tax is 2% of the purchase price ~ the esti- rated value of the goods if the purchase price is not known, subject to the maxirm~ tax imposed, provided cash discounts AlloWed and taken on sales shall not be included. RULE 99:Consbuner's Use Tax Retunq A person who purchases tangible personal property outside this City for use in this City, or causes goods to be imported from outside this City, is Liable for the payment of the Use Tax unless it is exempt proper~y, or unless the purchaser has previously remitted Use Tax to a seller who is registered ~uder the Portsmouth, Virginia, Use ~ax registration. If neither- of these conditions is present, the purchaser is required to fill out a cons~za~r's Use Tax return. This form is due to be filed within twenty days succeeding the end of the month in which the goods are i~0orted. The purchaser may ascertain whether the seller is registered and authorized to collect the Use Tax for the City by inspecting the billing or invoice inasmuch as the registered seller is required to show the Portsmouth~ Virginia, Use Tax separately on the invoice, together with his registration number. RULE 100: Conditional Sales Contracts When a person is making a tax retunq of purchases, rode on 8 con- ditional sales contract, such return shall include taxes cc~puted at the rate of 2%, subject to the maxim~ tax imposed, on the full purchase price of such property, notwithstanding the fact that there is ssme ur~aid balance. RULE 101: Repair Service O~side the City. Persons within the City who send tangible personal property outside the City to be repaired, altered or reconditioned shall be liable at the rate of 2%, subject to the maximum tax imposed, on the total value of the bill for work done unless the work is separated as to mterials and services fun%ished In such cases the Use Tax will apply only to the the tangible personal property used in the repairing.