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2005 Ordinances
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3/13/2006 11:57:55 AM
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3/31/2005 2:05:24 PM
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<br />ORDINANCE HO.200S-111 <br /> <br />. <br /> <br />AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTION 35-372 AND BY <br />REPEALING SECTIONS 35-373 THROUGH 35-375 THEREOF PERTAINING TO THE <br />CALCULATION AND APPLICATION OF ADMISSIONS TAX. <br /> <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br /> <br />1. That Section 35-372 of the Code of the City of Portsmouth, Virginia (1988) is <br />hereby amended and reordained to read as follows: <br /> <br />Sec. 35-372. Levied; amount; duty to pay. <br /> <br />There is hereby levied and there shall be collected a tax of one cent for each <br />twenty cents or fraction thereof in excess of nine cents of the amount paid for the <br />admission to any moving picture show and a tax of one cent for each ten cents or fraction <br />thereof in excess of four cents of the amount paid for the admission to any other place of <br />amusement or entertainment to be paid by every person who pays an admission charge to <br />such place <br /> <br />2. That Sections 35-373 through 35-375 of Chapter 35 of the Code of the City of <br />Portsmouth, Virginia (1988) are hereby repealed. <br /> <br />. <br /> <br />3. That this ordinance shall take effect prospectively on the date of its adoption and <br />shall not affect any accrued tax liability. <br /> <br />ADOPTED by the Council of the City of Portsmouth, Virginia, at a meeting held on <br />December 13, 2005. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br />. <br /> <br />
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