[Adopted 10-11-1989 (Ch. 116, Art. X, of the 1990 Code)]
There is hereby imposed and levied by Carroll County upon every purchaser of local telephone service a tax in the amount of $1 per month.
This tax shall be paid by the purchaser to the seller of local telephone service for the use of Carroll County to pay the initial capital, installation and maintenance costs of its E-911 system.
This one-dollar-per-month levy shall be imposed separately for each telephone line provided the purchaser by the seller. This one-dollar levy per access line per month shall be continued for a period of 24 months, to be utilized for the initial capital, installation and maintenance costs of the E-911 telephone system. Following said twenty-four-month period, the special tax shall be reduced to an amount as may be determined to be necessary to offset the recurring maintenance costs only.
The County shall notify the seller of telephone service of the date on which the tax levy is to begin. This notification shall be sent by certified mail to the registered agent of the seller at least 60 days prior to the date on which the tax is to commence.
The tax hereby imposed is payable each month and shall be added to the monthly statement tendered for telephone service by the seller of such service and shall be paid to the seller accordingly. The seller shall make monthly remittance of the taxes collected to the Treasurer of Carroll County, less a deduction of 3% of the amount of the tax collected each month for the purpose of compensating the seller for remitting and accounting for the tax levied under this article. This seller shall further provide to the Treasurer of Carroll County the name and address of any purchaser who refuses to pay this tax. The County Treasurer shall be charged with the power and the duty of collecting said taxes when refused by a purchaser and shall cause the same to be paid into the general treasury of the County.
The seller shall keep complete records showing all purchases of telephone service in the County, reflecting the amount of the tax imposed hereunder, and such records shall be kept open for inspection by a duly authorized agent of the County at reasonable times. Such agent of the County shall have the right, power and authority to make transcripts thereof.
This tax shall not be imposed on federal, state and local government agencies.
Any purchaser failing, refusing or neglecting to pay the tax hereby imposed and any seller or its officers, agents or employees violating the provisions hereof shall be guilty of a Class 1 misdemeanor. Such conviction shall not relieve any such person convicted from the payment of any tax due hereunder. Each failure, refusal, neglect or violation and each day's continuance thereafter will constitute a separate offense.
The provisions of this article shall apply within the limits of any incorporated town located within Carroll County, Virginia, unless such town now or hereafter imposes a town tax on consumers of local telephone service or services provided by any public service corporation pursuant to its authority under § 58.1-3813, Code of Virginia; provided, however, that such town complies with the requirements of § 58.1-3812c, Code of Virginia, or otherwise under the code.
Editor's Note: Section 58.1-3813, Code of Virginia, was repealed by Acts 2000, c. 1064, and § 58.1-3812, Code of Virginia, was repealed by Acts 2006, c. 780.
The tax imposed under this article shall be in full force and effect December 31, 1989, and shall be applicable to all statements issued by the seller for January 1990 and continuing thereafter.
The enhanced 911 system as defined above shall be administered by a joint commission, which shall be referred to as the "Twin County E-911 Regional Commission."
The governing bodies of Carroll County, Grayson County and the City of Galax will represent the three jurisdictions participating in said Commission.
It shall be the duty and purpose of the Commission to develop, operate and maintain the regional E-911 telephone system.
The governing bodies of the respective jurisdictions shall appoint their two members following passage of this article. When the members of the Commission are selected, they shall prepare a charter and bylaws, which are to be presented to the governing bodies of the three jurisdictions involved for approval and ratification.