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2003 Ordinances
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2003 Ordinances
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2/2/2004 6:18:43 PM
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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH. VIRGINIA (1988) BY AMENDING SECTION 35-272 <br />THEREOF PERTAINING TO THE CIGARETTE TAX. <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth. Virginia: <br /> <br /> 1. That Section 35-272 of the Code of the City of Portsmouth, Virginia <br />(1988) be amended meld reordained to read as follows: <br /> <br />Sec. 35-272. Levied; amount. <br /> <br /> There is hereby levied and imposed by the city upon each and every sale of <br />cigarettes a tax, to be paid by the seller, if not previously paid, in the manner prescribed <br />in this article, which shall be 25 mills for each cigarette. <br /> <br /> 2. That this ordinance shall take effect on the date of its adoption. <br /> <br /> ADOPTED by the Council of the City of Portsmouth, Virginia. at a meeting held <br />on January 28, 2003. <br /> <br /> Teste: <br /> <br /> <br /> City Clerk <br /> <br /> <br />
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