[Code 1991, § 17-122]
The following words, terms and phrases, when used in this division,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Shall have the same meaning ascribed to it in Code of Virginia,
§ 58.1-3703B(10), except that, for purposes of this division,
the word "entity" shall be substituted for the word "corporation"
whenever it is used in that section.
Any portion of a debt related to a sale of local telecommunication
services, the gross charges for which are not otherwise deductible
or excludable, that has become worthless or uncollectible, as determined
under applicable federal income tax standards. If the portion of the
debt deemed to be bad is subsequently paid, the service provider shall
report and pay the tax on that portion during the reporting period
in which the payment is made.
A person who, individually or through agents, employees,
officers, representatives, or permittees, makes a taxable purchase
of local telecommunication services.
Services that employ computer processing applications to
act on the format, code, or protocol or similar aspects of the information
transmitted; provide additional, different, or restructured information;
or involve interaction with stored information.
Subject to the exclusions of this division, the amount charged
or paid for the taxable purchase of local telecommunication services.
However, gross charges shall not include the following:
Charges or amounts paid that vary based on the distance and/or
elapsed transmission time of the communication that are separately
stated on the consumer's bill or invoice.
Charges or amounts paid for customer equipment, including such
equipment that is leased or rented by the customer from any source,
if such charges or amounts paid are separately identifiable from other
amounts charged or paid for the provision of local telecommunication
services on the service provider's books and records.
Charges or amounts paid for administrative services, including,
without limitation, service connection and reconnection, late payments,
and roamer daily surcharges.
Charges or amounts paid for special features that are not subject
to taxation under § 4251 of the Internal Revenue Code of
1986, as amended.
Charges or amounts paid that are (i) the tax imposed by § 4251
of the Internal Revenue Code of 1986, as amended, or (ii) any other
tax or surcharge imposed by statute, ordinance or regulatory authority.
Bad debts.
Subject to the exclusions stated in this division, includes,
without limitation, the two-way local transmission of messages through
use of switched local telephone services, telegraph services, teletypewriter,
local cellular mobile radio telecommunication services, specialized
mobile radio, stationary two-way radio, or any other form of two-way
mobile and portable communications.
Subject to the exclusions stated in this division, includes
any service subject to federal taxation as local telephone service,
as that term is defined in § 4253 of the Internal Revenue
Code of 1986, as amended, or any successor statute.
Any two-way mobile or portable local telecommunication service,
including cellular mobile radio telecommunication service and specialized
mobile radio.
A person having a telephone number for mobile local telecommunication
service who has made a taxable purchase of such service or on whose
behalf another person has made a taxable purchase of such service.
Every person engaged in the business of selling mobile local
telecommunication services to consumers.
Shall not include any consumer of mobile local telecommunication
service.
The location of the telecommunication equipment from which
the telecommunication is originated or at which the telecommunication
is received by a consumer. However, if the service address is not
a defined location, as in the case of mobile telephones, maritime
systems, air-to-ground systems and the like, the term "service address"
shall mean the location of the subscriber's primary use of the telecommunication
equipment within the licensed service area. A mobile service provider
may obtain a signed statement from a consumer indicating which county,
City, or town within the licensed service area is the location of
the consumer's primary use of the telecommunication equipment. A mobile
service provider shall be entitled to rely absolutely on a consumer's
signed statement and shall remit the taxes collected to the county,
City, or town identified by the consumer. In the absence of a signed
statement by a consumer, a mobile service provider shall identify
the county, City, or town of the consumer's primary use and shall
remit the tax to such county, City, or town based on any other reasonable
method, including, without limitation, the consumer's billing address,
service address, or telephone number within the licensed service area.
Every person engaged in the business of selling local telecommunication
services to consumers.
The acquisition of telecommunication services for consumption
or use; however, "taxable purchase" shall not include (i) the provision
of telecommunications among members of an affiliated group of entities
by a member of the group for their own exclusive use and consumption,
or (ii) the purchase of telecommunications for resale in the subsequent
provision of telecommunications, including, without limitation, carrier
access charges, right of access charges, and charges for use of intercompany
facilities; however, the acquisition of telecommunications by a provider
of enhanced services is not the purchase of telecommunications for
resale, even when the cost of the telecommunications is separately
stated to the purchaser of the enhanced services, as long as the primary
object of the purchase of the telecommunications by the provider is
for the provision of enhanced services and not telecommunications.
A person may make tax-free purchases of telecommunications for resale
if the person provides to the service provider a sworn affidavit indicating
that the person's purchases are nontaxable sales for resale.
[Code 1991, § 17-123]
A.
For each year, beginning January 1 and ending December 31 of each
such year, unless otherwise provided in this article or changed by
the City Council, there is hereby imposed and levied by the City a
tax upon each taxable purchase by a residential consumer of local
telecommunication service, if the consumer's service address is located
within the City, in the amount of 20% of the monthly gross charge
made by the service provider against the consumer with respect to
each residential local telecommunication service.
B.
If any monthly gross charge to a residential consumer of local telecommunication
service exceeds $10, there shall be no tax levied on so much of such
bill as shall exceed $10.
[Code 1991, § 17-124]
A.
For each year, beginning January 1 and ending December 31 of each
such year, unless otherwise provided in this article or changed by
the City Council, there is hereby imposed and levied by the City a
tax upon each taxable purchase by a commercial or industrial consumer
of local telecommunication service, if the consumer's service address
is located within the City, in the amount of 20% of the monthly gross
charge made by the service provider against the consumer with respect
to each commercial or industrial local telecommunication service.
B.
If any monthly gross charge to a commercial or industrial consumer
of local telecommunication service exceeds $500, there shall be no
tax levied on so much of such bill as shall exceed $500.
[Code 1991, § 17-125]
A.
For each year, beginning January 1 and ending December 31 of each
such year, unless otherwise provided in this article or changed by
the City Council, there is hereby imposed and levied by the City a
tax upon each taxable purchase by a consumer of mobile local telecommunication
service, if the consumer's service address is located within the City,
in the amount of 10% of the monthly gross charge made by the service
provider against the consumer with respect to each mobile local telecommunication
service.
B.
If any monthly gross charge to a consumer of mobile local telecommunication
service exceeds $30, there shall be no tax levied on so much of such
bill as shall exceed $30.
[Code 1991, § 17-126]
A service provider of local 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 City
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 City Treasurer.
[Code 1991, § 17-127]
Any consumer shall be 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.
[Code 1991, § 17-128]
The tax imposed and levied under this division on consumers
of local telecommunication service shall not apply to local telephone
service purchased by inserting coins in coin-operated telephones.
