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<br />ORDIf~ANCE tl0.~?22:~~- <br /> <br />AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (2006) BY AMENDING SECTION 35-15 THEREOF <br />TO REQUIRE THE PAYMENT OF REAL ESTATE TAXES PRIOR TO THE <br />ISSUANCE OF A BUSINESS LICENSE. <br /> <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br /> <br />1. That Section 35-15 of the Code of the City of Portsmouth, Virginia (2006) <br />be amended and reordained to read as follows: <br /> <br />Sec. 35-15. - Payment of locally assessed business tax prerequisite to issuance of <br />license. <br /> <br />The commissioner of the revenue shall not issue a business license for any <br />business unless and until he receives a tax receipt and certificate signed by the city <br />treasurer setting forth that all delinquent business license, real estate, personal property, <br />meals, transient occupancy, severance and admissions taxes and machinery and tools <br />taxes assessed by the city against such business have been paid in full. The requirements <br />of this section shall be in addition to the requirements of the existing law but shall not be <br />applicable to any person who, under the laws of the state, was not legally assessable with <br />a personal property tax or a machinery and tools tax. <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 8, 2013. <br /> <br />Teste: <br /> <br />City Clerk <br />