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AN ORDINANCE TO AMEND SECTION 10-109 OF THE CODE <br />OF THE CITY OF PORTSMOUTH, VIRGINIA, 1961, <br />INCREASING THE TAX ON THE SALE OF CIGARETTES. <br /> <br /> Be it ordained by the Council of the City of Portsmouth, <br />Virginia, that section 10-109 of the Code of the City of Portsmouth, <br />Virginia, 1961, be amended and reordained to read as follows: <br /> <br />Sec. 10-109. Levy. <br /> <br /> In addition to all other taxes of every kind now <br />imposed by law, there is hereby levied and imposed by the City <br />upon each and every sale of cigarettes a tax, the amount <br />whereof, to be paid by the seller in the manner hereinafter <br />prescribed, shall be three cents for each twenty cigarettes, <br />or fractional number thereof. <br /> <br /> This ordinance being necessary for the preservation <br />of the public health, morals and safety, an emergency is declared <br />to exist and it shall take effect from and after July 1, 1964. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, <br />at a meeting held on June 9, 1964, <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />