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1965 Ordinances
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1965 Ordinances
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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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AN ORDINANCE il4POSING AND LEVYING LICENSE TAXES FOR %]{E YEAR BEGINNING <br />MAY 1, 196S, AND ENDING APRIL 30, 1966, AND ALSO FOR EACH AND EVERY <br />YEAR THEREAFTER BEGINNING WI~! MAY 1 OF EA(]] SUCH YEAR ;~ND ENDING WITH <br />APRIL 30 FOLLOWING, UNTIL OTHERWISE CHANGED, FOR THE PURPOSE OF PROVID- <br />ING FUNDS FOR THE OPERATION OF THE CITY GOVEr~N~ENT, THE PAY~MNT OF THE-- <br />CITY DEBT, /uND FOR OTHER ~UNICIPAL PURPOSES, PROVIDING FOR THE COLLECTION <br />OF SAID LICENSE TAXES, AND PROVIDING PENALTIES. <br /> <br />Virginia: <br /> <br />BE IT ORDAINED by the Council of the City of Portsmouth, <br /> ARTICLE I - GENERAL PROVISIONS <br /> <br />Section 1. Levying of License Taxes: <br /> <br /> For the year beginning Hay 1, 1965, and ending Apyil 30, 1966, <br />and each and every year thereafter beginning with May 1 of each such year <br />and ending with April 30 following, until otherwise changed, there are <br />hereby imposed and levied, and there shall be collected, for each of said <br />years~ until otherwise changed, the annual license taxes hereinafter set <br />forth in this ordinance, except as otherwise provided in this ordinance, <br />on persons, firms, corporations, companies and associations, conducting <br />or engaged in the businesses, occupations or professional employments in <br />the City of Portsmouth hereinafter' set forth in this ordinance; which <br />said license taxes shall be for the purpose of providing funds for the <br />operation of the city government, the payment of the city debt, and for <br />other municipal purposes. <br /> <br />Section 2. Application for License; Oath: <br /> <br /> (a) Every person desiring to obtain a license to prosecute <br />any business, employment, profession, or to do anything for which a <br />license is required shall make application therefor in writing to the <br />Commissioner of the Revenue~ mn which shall be stated the date of be- <br />ginning and nature of said business, employment, profession, or thing to <br />be done, the address or place where it is proposed to be prosecuted, and <br />such other information as may be required. The Commissioner of the <br />Revenue shall assess such applicant, or other person of whom a license <br />is required~ with the license tax required by law, and shall issue a <br />license signed by him to said applicant to prosecute the business, em- <br />ployment, profossion or thing to be done therein named, which license <br />shall not be valid or effective unless and until the tax required shall <br />be paid to the City Treasurer, as collector of city :axes and levies, <br />and such payment shall be shown on said license; and, if it be a business <br />for which a license can be granted only on the certificate of a court~ <br />or other officer, then such license shall not be valid or effective <br />~ntil su~ certificate shall be obtained. <br /> <br /> <br />
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