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295
<br />
<br />November 24, 1981
<br />
<br /> WHEREAS, the rules and regulations adopted by the Department of Taxation for the
<br />Commonwealth of Virginia provides that the situs for purposes of taxation of such fuels used
<br />for domestic consumption shall be the business location that first takes the purchaser's
<br />order, either in person, by purchase order, or by letter or telephone, regardless of the loca-
<br />tion of the merchandise or the point of acceptance of the order or shipment; and
<br />
<br /> WHEREAS, certain localities in the Tidewater area have optioned to exempt such fuels fro~
<br />taxation as permitted by the enabling legislation while the City of Portsmouth has chose to
<br />retain such tax; and
<br />
<br /> WHEREAS, as a result of such differences in the tax structure of the localities, and the
<br /> rule and regulation on the situs of sale, persons residing within the City of Portsmouth are
<br /> required to pay such tax dependent solely upon the location that takes the purchaser's order
<br /> rather than based upon the location of the actual sale, which would be the delivery point of
<br /> the merchandise and/or its point of acceptance and use; and
<br />
<br /> WHEREAS, an the opinion o£ the Council of the City of Portsmouth, such interpretation of
<br /> the situs rule~, results in unequal and unfair taxation for persons otherwise similarly situate~
<br /> N~,~THEREFORE, BB IT RBSDLVED that the Council of the City of Portsmouth requests that
<br /> the General Assembly of Virginia adopt legislation clarifying that the situs for purposes of
<br /> the local one (1%) percent sales tax on fuels for domestic consumption be the location of the
<br /> actual sale and use, which is the point of acceptance of the merchandise for use.
<br />
<br /> BE IT FURTHER RESOLVED by the Council of the City of Portsmouth that the City Clerk be,
<br />and she hereby is, directed to forward ccpies of this Resolution to Senator Willard J. Moody,
<br />Delegate L. Cleaves Manning, and Delegate John Si Joannou of the General Assembly of Virginia.
<br />
<br /> Ayes: Barnes, Oast, Whitlow, Johansen
<br /> Nays: Beamer, Webb
<br />
<br />NEW BUSINESS
<br />
<br /> 81-428 Vice Mayor Beamer offered the following nominations for appointments to Boards/
<br />Commissions:
<br />
<br />Library Board
<br />
<br /> Margaret J. Bond, John M. Hallahan, and Herbert M.
<br />of three years, expiring on December 1, 1984.
<br />
<br /> Motion of Mr. Beamer and seconde~ by Mrs. Webb, to
<br />no further nominations, the above members to be elected
<br />adopted by unanimous vote.
<br />
<br />Hartlove to be reappointed for a term
<br />
<br />close nominations, and there being
<br />to the designated Board, and was
<br />
<br /> 81-429 - The following citizens spok~ regarding the restoration of the Old Seaboard
<br />Building: (Municipal Building)
<br />
<br /> W. M. Powers, Attorney, 5818 Churchland Boulevard, representing W. M.' Powers, Danny K.
<br />Smirk, and Paul Soderquist, F~que~ted a pub~c'~hear~ngconc:p[oposa~s'fd?arestoring the building.
<br />
<br /> Nell Abramson, 2501 Locks Road, Chesapeake, representing Abramson, Kekich, and Wolever
<br />Development Team, requested to speak to City Council for an extended time at a closed meeting.
<br />
<br /> Leslie R. French, III, 208 Glasgow Street, representing Olde Towne Civic
<br />that Olde Towne Civic League had reviewed proposals of each of the developers
<br />proposals of ~ff±c~c~.m~it, and ask'~:~hatdeach be reviewed on an individual
<br />a special public he~g.
<br />
<br />League, statdd~
<br />and find both
<br />basis; requested
<br />
<br /> Rev. Charles Kettlewell, 5 Alton Parkway, representiag Federation of Civic Clubs
<br />presented the followzng letter: '
<br />
<br /> "In the meeting of the Federation on November 23, 1981, by unanimous ~ote we herewith
<br />request that Council designate a date for a "special public hearing's' so that the development
<br />groups represented~by Messers Powers and Smith and Mr. Neil Abramson can present their plans
<br />for the development of the Seaboard Building.
<br />
<br /> It is further requested that Council have Portsmouth Redevelopment and Housing Authority
<br />meet with each group prior to the scheduled meeting and furnish a list of anyreservations they
<br />have concerning the proposals.
<br />
<br /> Your consideration of this matter is greatly appreciated. Signed by Mary B. Shanks,
<br />President"
<br />
<br /> John G~&yaWallace, 2100 Wyoming Avenue, spoke to preserve the Old Seaboard Building;
<br />asked whether or not it was true that znmates of the Portsmonth jail enjoy the luxury of
<br />Cable TV, and if they do, were the law-abiding citizens footing the bill; inquired about an
<br />ordinance prohibiting homeowners from placing a fence more than three feet in height in front
<br />of his home at an ~ntersection in a residential area what ordinance and when did it become
<br />effective.
<br />
<br /> Nick Brown, 3516 Arlington Place, spoke concerning the preservation of the Old Seaboard
<br />Building and Naval Museum; thanked the City Manager for his prompt reply to the request of the
<br />Westhaven Little League and ~esthaven Recreation Forum to proceed with the plans to build the
<br />Westhaven Community Room addition~at the Westhaven Elementary School.
<br />
<br />
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