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AN ORDINANC~ TO ~%%~ND S5CTiON i0 OF ARTICLE I OF THE LICENSE <br />TAX ORDiNJ~NCE OF Tile CiTY OF PORTS~Ob~d~ i960~ PERTAINING TO <br />LiCENSP~ TAX ~w.' . .=AR. <br /> ~,~N NOT PREVIOUSLY TN BUSINESS A FULL v- <br /> <br /> Be it ordained by the Comncil of the City of Portsmouth, <br />Virginia, that Section i0 of Article I of the License Tax <br />Ordinance of tho City of Portsmouth, 1960~ bo amended and <br />roordained ~o road as follows: <br /> <br /> Sec%ion 10. Licenso Tax When not Proviously in <br /> Business a Full Year: <br /> <br /> The license tax of every person WhO was licensed <br />a~ a definite place of business for only a part of the <br />nex~ preceding license year shall be computed for tho <br />then current license year on the basis of an estimate <br />of the amo~nZ of gross receipts~ gross sales or gross <br />purchases which tho liconseo wi!! make ~hroughout ~h¢ <br />thon current license year~ except, fha% any commission <br />merchant or wholesale merchandise broker shall be <br />licensed on the basis of gross contracts or orders~ or <br />gross com.~issions of the nex~ preceding license yoar <br />or any par~s thereof. <br /> <br /> 'This o~aznance being necessary for tho preserva=ion of <br />the public he~¢th, morals and sazouy~ an emergency is doclared - <br />~o exist and it shall be offoctivo from ~nd after its passage. <br /> <br /> Adopted by the Council of the City of Po~smouth, Virginia, <br />at a mooting held May 12~ 1964. <br /> <br />City Clork <br /> <br /> <br />