1959 Ordinances - Laserfiche WebLink

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monthly period, which tax, in every case, shall be collected by the seller from the purchaser and shall be paid by the purchaser unto the seller for the use of the City of Portsmouth at the time that the purchase price or such charge shall become due and payable. Section 8-55. Duty of seller. tt shall be the duty of every seller in acting as the tax collection medium or agency for the City of Portsmouth to collect from the purchaser for the use of the City the ts~ hereby imposed and levied st the time of collecting the ~rdrchase price charged for the utility service, and the taxes collected during e~ch calendar month shall be reported and remitted by each seller ce the City Treasurer on or before the last day of the second following calendar month thereafter; provided, however, the seller shall, on or before the thirty-first day of Dec~ber of each year report and pay ever to the City Treasurer all such t~xes as shall have been collected during the month of November. The required report shall be in such form as may be prescribed by the Director of Finance and the City Treasurer. Section 8-58. Records. Each and every seller shall keep complete records showing all such pur- chases in the City, which records shall show the price charged against each purchaser with respect to each purchase, the d~te thereof, the date of paymen~ thereof, and the amount of tax imposed hereunder, and such records shall be kept open for inspection by the duly authorized agents of the City at reasonable times, and the duly autho- rized agents of the City shall have the right, power and authority to make such tran- scripts thereof during such times as they may desire. Section 8-57. Exemptions as zo federal, state and local governments, etc. The United States of America, the State of Virginia, its political sub- divisions, ~d the boards, commissions and authorities thereof, are hereby exempted from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such goverzu~ental agencies, e~xcep~ %vhere any such governmental agency is engaged in an operation for profit° Section 8-58° Application to telephone service. The tax hereby imposed and levied on purchasers with respect to local ex- change telephone service shall apply ~o all charges made for local exchange telephone service, except local messages which are paid for by inserting coins in coin operated telephones; and the to,al amount of the guaranteed charge on each bill rendered for semi-public coin box telephone service shall be included in the basis for the ~ax with respect to the purchaser of such service. Section 8-59. Exemption as to bottled water~ The ta~ hereby imposed and levied shall ~ot apply to the purchase of bottled %~ter. Section 8-60 Computation. In all cases where the seller collects the przce for utility services -2-