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AN ORDINANCE TO A~%t~ND ARTICLE VI OF CNAPTER 8 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1951, CONSISTING OF SECTIONS 8-53 TO 8-62, INCLUSIVE, THEREOF, I~OSING AND LEVYING A TAX EFFECTIVE AS PROVIDED THEREIN, AND ALSO FOR EACH AND EVERY FISCAL YEAR THEREAFTER BEGINNING JANUARY 1 AND ENDING DECEN~ER 31 OF EACH SUCH YEAR, UNLESS OTHERWISE CHANGED BY COUNCIL, (~N PERSONS PURCHASING CERTAIN UTILITY SERVICES FURNISHED WITHIN THE CORPORATE LIMITS OF THE CITY OF PORTSMOU/~K, DEFINING CERTAIN TERMS, INCLUDING THE TER~ "UTILITY SERVICE"~ FIXING ~iE .~OUNT OF SAID TAX, PRO- VIDING FOR ~qE COLLECTION THEREOF, ~N-D PRESCRIBING PENALTIES FOR ITS VIOLATION. Be it ordained by the Council of the City of Portsmouth~ Virginia~ Section 1: That Article VI of Chapter 8 of the Code of the City of Ports- mouth~ Virginia, 19517 consisting of Sections 8-53 to 8-62~ inclusive~ thereof, be amended and re-ordained to read as follows: Section 8-53, Definitions. The following words and phrases when used in this article shall, for the purposes of this article, have the following respective meaninss.excep~ where the context clearly indicates a different meaning: (a) PERSON. The word "person" shall include individuals, firms, P~rt- nerships, associations, corporations and combinations of individuals of whatever form and character. (b) UTILITY SERVICE. The phrase "utility service" shall include local exchange telephone service~ electricity service, gas service and water service fur- nished in the corporate limits of the City of Portsmouth. (c) PURCHASER. The word "purchaser" shall include every person who pur- chases a utility service. (d) SELLER. The word "seller" shall include every person wuhether a public service corporation or the City of Portsmouth or no~, who sells or furnishes any utility service~ (e) RESID~TIAL USE. The term "residential use" shall mean any utility service used by the or;nar or the tenant of private residential property or the ~enant of an apartment who is billed for and pays directly the charge for such utility ser- vice in or for said property. Section 8-54° Levy° Subject to the limitations set forth in Section 8-S2~1, there is hereby imposed and levied, for the purposes hereinafter stated~ by the City of Portsmouth, upon each and every purchaser of any utility service, s tax upon the charge made by the seller against the purchaser with respect to each purchase of utility service, exclusive of any Federal tax thereon, in the amoun~ of fifteen per centum (15%) on the first two hundred dollars ($200.00) of such charge made er ~ncurred during any