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aRniNAff 0-22 <br />AN ORDINANCE PROVIDING RELIEF FROM PENALTIES AND INTEREST <br />FOR LATE REMITTANCE OF TRANSIENT OCCUPANCY AND LODGING, <br />MEALS, ADMISSIONS, AND PERSONAL PROPERTY TAXES DUE TO THE <br />COVID -19 PANDEMIC. <br />WHEREAS, the COVID -19 pandemic has created significant economic hardship <br />and resulted in closures affecting municipal government; and <br />WHEREAS, Section 15.2 -1413 of the Code of Virginia of 1950, as amended, <br />authorizes City Council to act to assure the continuity of government in the event of a <br />disaster; and <br />WHEREAS, due to the hardship caused by COVID -19, City Council desires to <br />provide relief from penalties and interest for the late remittance of certain transient <br />occupancy and lodging, meals, admissions, and personal property taxes as specified <br />below; <br />NOW, THEREFORE, BE IT ORDAINED by the Council of the City of <br />Portsmouth, Virginia: <br />1. That notwithstanding any contrary provision of the Code of the City of <br />Portsmouth, Virginia (2006), as amended, penalties and interest will not accrue for any <br />late remittance of Transient Rental Taxes levied under Section 35 -442 of the City Code <br />(commonly known as the transient occupancy and lodging tax), if said taxes are remitted <br />on or before July 20, 2020. This relief does not delay the due date of reports required <br />under the City Code or apply to remittances first due prior to April 20, 2020 or after June <br />20, 2020. <br />2. That notwithstanding any contrary provision of the City Code, penalties <br />and interest will not accrue for any late remittance of Restaurant Food Taxes levied under <br />Section 35 -407 of the City Code (commonly known as the meals tax), if said taxes are <br />remitted on or before July 20, 2020. This relief does not delay the due date of reports <br />required under the City Code or apply to remittances first due prior to April 20, 2020 or <br />after June 20, 2020. <br />3. That notwithstanding any contrary provision of the City Code, penalties <br />and interest will not accrue for any late remittance of Amusement Admissions Taxes <br />levied under Section 35 -372 of the City Code (commonly known as the admissions tax), <br />if said taxes are remitted on or before July 20, 2020. This relief does not delay the due <br />date of reports required under the City Code or apply to remittances first due prior to <br />April 20, 2020 or after June 20, 2020. <br />4. That notwithstanding any contrary provision of the City Code, penalties <br />and interest will not accrue on tangible personal property, privately -owned pleasure boat, <br />privately -owned camping trailer and motor home, and machinery and tools taxes levied <br />