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ORDINAW ON. 20-- -x.33_ <br />AN ORDINANCE TO AMEND AND REORDAIN ARTICLE IX (RESTAURANT <br />FOOD TAX) OF CHAPTER 35 OF THE CODE OF THE CITY OF <br />PORTSMOUTH, VIRGINIA (2006), AS AMENDED (TAXATION), BY <br />AMENDING SECTION 35 -407 TO INCREASE THE RESTAURANT FOOD TAX <br />TO 7.5% EFFECTIVE JANUARY 1, 2021. <br />BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: <br />1. That Article IX of Chapter 35 of the Code of the City of Portsmouth <br />(2006), as amended, be amended and reordained effective January 1, 2021 by amending <br />Section 35 -407 as follows: <br />Sec. 35 -407. - Levied; amount. <br />There is hereby imposed and levied on each person a tax, at the rate of 6j,4 7' /2 <br />percent on the amount paid for meals purchased, in or from any food establishment, <br />whether prepared in such establishment or not, and whether consumed on the <br />premises or not. <br />2. That this ordinance shall take effect on January 1, 2021. <br />ADOPTED by the Council of the City of Portsmouth, Virginia, at a meeting held <br />on May 12, 2020. <br />Teste: <br />City Clerk <br />