[Ord. No. 94-8 SP, 6-27-1994]
Terms used in this article shall have the meanings ascribed
to them by Code of Virginia, § 58.1-3812, as amended at
the 2000 Session of the General Assembly and subsequent sessions of
that body. Said definitions shall be applicable unless the context
of this article clearly indicates to the contrary.
[Ord. No. 94-8 SP, 6-27-1994]
There is hereby imposed and levied on all taxable purchases
by a consumer of local telecommunication services a tax equal to 10%
of the monthly gross charge made to the consumer for local mobile
telecommunication services; provided, however, that this tax shall
not be applicable to any amount charged to said consumer in excess
of $30 per month. This tax shall be applicable to all persons, corporations
and other entities whose service address is in the City.
[Ord. No. 94-8 SP, 6-27-1994; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a)
A service provider of local mobile telecommunication services shall
collect the tax from the consumer by adding the tax to the monthly
gross charge for such services. The tax shall, when collected, be
stated as a distinct item separate and apart from the monthly gross
charge. Until the consumer pays the tax to the service provider, the
tax shall constitute a debt of the consumer to the City. If any consumer
refuses to pay the tax, the service provider shall notify the Treasurer.
After the consumer pays the tax to the service provider, the taxes
collected shall be deemed to be held in trust by the service provider
until remitted to the Treasurer.
(b)
The Treasurer shall be responsible for collecting the tax imposed in § 27-99. The Treasurer shall have the authority to adopt appropriate regulations and procedures to facilitate and expedite the collection of said taxes. All such regulations and procedures shall be consistent with state law and other provisions of this Code.
[Ord. No. 94-8 SP, 6-27-1994; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
Each service provider shall remit monthly to the consumers with
a service address in the City. All such remittances shall be paid
over to the Treasurer not later than the last day of the month following
the month in which they are collected.
[Ord. No. 94-8 SP, 6-27-1994]
Any consumer is entitled to a refund from the City equal to
the amount of the tax the consumer paid to a jurisdiction outside
of the commonwealth if such tax was legally imposed in such other
jurisdiction. The amount of any such credit or refund shall not exceed
the tax paid to the City.
[Ord. No. 94-8 SP, 6-27-1994; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
Whenever the tax levied by this article is collected by the service provider acting as a tax collecting agency for the City in accordance with § 27-100 hereinabove, such service provider shall be allowed, as compensation for the collection and remittance of this tax, 3% of the amount of tax due and accounted for. The service provider shall deduct this compensation from the payment made to the Treasurer pursuant to § 27-101 hereinabove.
