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June 22. 197~
<br />
<br />71-240 The following ordinance, approved a~ last meeting, was taken up and read:
<br />
<br />"AN ORDINANCE TO AMEND THE LICENSE TAX ORDINANCE OF THE CITY OF PORTSMOUTH, 1969,
<br />BY ADDING THERETO A NEW SECTION NUMBERED 87.1, IMPOSING A LICENSE TAX ON ENGAGING
<br />IN THE BUSINESS OF RENTING RESIDENTIAL PROPERTY, INCLUDING HOUSES, APARTMENTS AND
<br />DWELLING UNITS, OR BUSINESS PROPERTY, INCLUDING PROPERTY USED FOR PROFESSIONAL,
<br />COMMERCIAL, M~NUFACTURING OR INDUSTRIAL PURPOSES, FOR THE LICENSE TAX YEAR BEGINNING
<br />MAY 1, 1972, AND FOR EACH AND EVERY YEAR THEREAFTER BEGINNING ~TH~MA~iI OF EACH
<br />SUCH YEAR AND ENDING WITH APRIL 30 FOLLOWING."
<br />
<br /> A motion of Mr. Johnson and seconded by Mr. Raymond Smith to approve the ordinance,
<br />was amended by motion of Mr. Johnson and seconded by Mr. Irvine Smith as follows:
<br />
<br /> "Mr. Chairman, I move that this ordinance be amended by striking from the title and
<br />from the body all references to imposing a business license tax on the rental of business
<br />property, that the tax apply only to the rental of four or more residential units and that
<br />the rate of the tax be charged to an annual rate of $50.00 for the first four units and
<br />$12.00 for each additional unit."
<br />
<br />The following ordinance as amended, was adopted, and by the following vote:
<br />
<br />"AN ORDINANCE TO AMEND THE LICENSE TAX ORDINANCE OF THE CITY OF PORTSMOUTH, 1969,
<br />BY ADDING THERETO A NEW SECTION NUMBERED 87.1, IMPOSING A LICENSE TAX ON ENGAGING
<br />IN THE BUSINESS OF RENTING RESIDENTIAL PROPERTY, INCLUDING HOUSES, APARTMENTS AND
<br />DWELLING UNITS, FOR THE LICENSE TAX YEAR BEGINNING MAY 1, 1972, AND FOR EACH AND
<br />EVERY YEAR THEREAFTER BEGINNING WITH MAY i OF EACH SUCH YEAR AND ENDING WITH APRIL
<br />30 FOLLOWING."
<br />
<br /> Ayes: Johnson, King, Irvine Smith, Raymond Smith, Barnes
<br /> Nays: Holley, Turner
<br />
<br />71-241 - The following ordinance, approved at last meeting, was~ken up and read:
<br />
<br />"AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1961, BY
<br />ADDING TO CHAPTER 10 THEREOF, A NEW ARTICLE NUMBERED XVII, CONSISTING OF NINE
<br />NEW SECTIONS, NUMBERED 10-128 THROUGH 10-136, INCLUSIVE, LEVYING AND IMPOSING
<br />A TAX ON TRANSIENTS OBTAINING LODGING WITHIN THE CITY OF PORTSMOUTH, FIXING
<br />THE RAPE OF SAID TAX, PROVIDING FOR THE PAYMENT AND COLLECTION THEREOF, PROVIDING
<br />FOR PENALTIES FOR THE VIOLATION THEREOF."
<br />
<br /> On motion of Mr. Turner and seconded by Mr. King, the ordinance was adopted, and by
<br />the following vote:
<br />
<br />Ayes: Holley, Johnson, King, Irvine Smith, Raymond Smith, Turner, Barm~s
<br />Nays: None
<br />
<br />71-242 - T~e following ordinan=e, approved at last meeting, was taken up and read:
<br />
<br />"AN ORDINANCE TO AMEND THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA, 1961, BY
<br />AMENDING CHAPTER 10 THEREOF, BY ADDING THERETO A NEW ARTICLE NUMBERED XVIII,
<br />CONSISTING OF TWELVE SECTIONS, NUMBERED~10-137 THROUGH I0z148, LEVYING AND
<br />IMPOSING A TAX ON PERSONS OBTAINING FOOD IN RESTAURANTS WITHIN THE CITY OF
<br />PORTSMOUTH, FIXING THE RATE AND AMOUNT OF SAID TAX AND PROVIDING FOR THE PAY~
<br />AND COLLECTION THEREOF."
<br />
<br /> On motion of Mr. Turner and seconded by Mr. King, the ordihanee was amended by a
<br />motion of Mr. Johnson and seconded by Mr. King as follows:
<br />
<br /> "Mr. Chairman, I move that Section 10-138 of this ordinance be amended to rea~ as
<br />follows:
<br />
<br />Sec. 10-138. Levy; rate.
<br />
<br /> In addition to all other taxes and fees of every kind now imposed by law, there is here-
<br />by imposed and levied on each person a tax, as set out in this section, on the amount paid
<br />for food, in or from any restaurant, whether prepared in such restaurant or not, and whether
<br />consumed on the premises or not. The tax hereby imposed shall not be construed to apply to
<br />the sale of groceries. The rate of such tax shall be based upon the charge made by the selle~
<br />against the purchaser for the food and shall be in accordance with the following brackets of
<br />charges and schedule of taxes applicable thereto:
<br />
<br />Brackets of Charges Schedule of taxes
<br />
<br />01 to
<br />$5 to
<br />60 to
<br />85 to
<br />1 35 to
<br />1 60 to
<br />1.85 to
<br />2.35 to
<br />2.60 to
<br />2.85 to
<br />3.35 to
<br />3.60 to
<br />3.85 ~o
<br />4.35 to
<br />4.60 to
<br />
<br />.34 None
<br />.59 1 cent
<br />.84 2 cents
<br />1.34 3 cents
<br />1.59 4 cents
<br />1.84 $ cents
<br />2.34 cents
<br />29B9 cents
<br />2.84 cents
<br />3.34 cents
<br />3.59 cents
<br />3.84 cents
<br />4.34 cents
<br />4.59 ce~ts
<br />4.84 cents
<br />
<br />
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