[Adopted at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
For the purposes of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
The owner or tenant of property used primarily for commercial
or industrial purposes who pays for utility service for such property.
One or more rooms designed or intended for occupancy by a
single family.
A telephone service which utilizes a computerized system
to automatically route emergency telephone calls placed by dialing
the digits "911" to the proper public safety answering point servicing
the jurisdiction from which the emergency telephone call was placed.
An E-911 system includes selective routing of telephone calls, automatic
telephone number identification, and automatic location identification
performed by computers and other ancillary control center communications
equipment.
Any two-way mobile or portable local telecommunication service,
including cellular mobile radio telecommunication service and specialized
mobile radio.
A building or a portion thereof containing two or more dwelling
units, but not including hotels or motels.
Every person who purchases a utility service.
The owner or tenant of property used primarily for residential
purposes who pays for utility service in or for such property, including
but not limited to apartment houses, trailer parks and other multiple-family
dwellings or accommodations.
Every person who sells or furnishes a utility service and
who comes within the provisions of Title 58.1, Chapter 26, Article
2 of the Code of Virginia.
Local telecommunication service furnished within the County.
A.
Generally. There is hereby imposed and levied by the
County, upon each purchaser of a utility service, other than mobile
local telecommunications services, a tax in the amount of 20% per
month of the charge, exclusive of any federal tax thereon, made by
the seller against the purchaser with respect to each utility service,
provided that such tax shall not be applicable to any charge in excess
of $15 per month for residential customers. In the case of any multiple-family
dwelling, accommodation or trailer park served by a master meter,
the tax is limited to the lesser of 20% of the net bill or 20% of
an amount calculated at $15 times the dwelling units served. For commercial
and industrial users, the tax is limited to 20% of a monthly ceiling
of $15 for each utility. Bills shall be considered monthly bills if
submitted 12 times per year for periods of approximately one month
each.
[Amended 7-23-2002; 5-24-2005]
B.
There is hereby imposed and levied by the County,
upon each purchaser of mobile local telecommunication service with
a consumer service address located in the County, a tax in the amount
of 10% of the monthly gross charge to a consumer of mobile local telecommunication,
provided that such tax shall not be applicable to any amount so charged
in excess of $30 per month for each mobile service consumer.
C.
Local tax for E-911. In addition to the tax imposed and levied in the foregoing Subsection A, and notwithstanding any other provision of this article, there is hereby imposed and levied upon each purchaser of telephone utility service, including purchasers of mobile local telecommunication service, except federal, state, and local government agencies, a special tax for recovery of initial capital and installation costs and recurring maintenance costs of the County's E-911 emergency telephone system, at a rate set annually by resolution of the Board of County Supervisors. For the purpose of compensating the telephone utility which accounts for and remits to the County the special tax levied by this subsection, the telephone utility shall be allowed 3% of the amount of the tax due and accounted for in the form of a deduction in submitting the return and paying the amount due by it to the County.
The tax imposed and levied by this article on
purchasers with respect to telephone service shall apply to all charges
made for local telephone exchange service, except as follows:
A.
No tax shall be imposed on telephone service paid
for by inserting coins in coin-operated telephones.
B.
With respect to flat rate and flat massage rate service,
the tax shall apply only to the amount payable for local area service
and shall not apply to any specific charge for calls to points outside
the County or to any general charge or rate differential payable for
the privilege of calling points outside the County.
C.
Where purchasers of telephone service are charged
on a message rate basis, the tax shall apply only to the basic charge
for such service and shall not apply to any charge for additional
message units.
D.
Local telephone service of a type not taxed by the
United States as of September 1, 1966.
The United States of America, the state and
political subdivisions, boards, commissions and authorities thereof,
any public safety agency as defined in Virginia Code § 58.1-3813,
churches, hospitals and all other charitable, nonprofit organizations
are hereby exempted from the payment of the tax imposed and levied
by this article with respect to the purchase of utility services used
by such governmental agencies, churches, hospitals and other charitable,
nonprofit organizations.
The tax imposed by this article shall be paid
by the purchaser to the seller, for the use of the County, at the
time that the purchase price or charge for the utility service becomes
due and payable under the agreement between the purchaser and the
seller.
It shall be the duty of every seller, in acting
as the tax collecting medium or agency for the County, to collect
from the purchaser, for the use of the County, the tax imposed and
levied by this article, at the time of collecting the purchase price
charged for the utility service. The tax collected during each calendar
month shall be reported by each seller to the Commissioner of the
Revenue, and each seller shall remit the amount of tax shown by such
report to have been collected to the Commissioner of the Revenue on
or before the last day of the first calendar month thereafter, together
with the name and address of any purchaser who has refused to pay
his/her tax. The required report shall be in the form required by
the Commissioner of the Revenue.
Each seller shall keep complete records showing
all purchases of utility service in the County, which records shall
show the price charged against each purchaser with respect to each
purchase, the date thereof and the date of payment thereof, and the
amount of tax imposed under this article. Such records shall be kept
open for inspection by the duly authorized agents of the County at
reasonable times, and the duly authorized agents of the County shall
have the right, power and authority to make transcripts thereof.
Revenues derived from the tax imposed by this
article shall, to the extent necessary, be used for solid waste disposal.
Any purchaser failing, refusing or neglecting
to pay the tax imposed and levied by this article and any seller violating
the provisions of this article, and any officer, agent or employee
of any seller violating the provisions hereof, shall be guilty of
a Class 4 misdemeanor. Each failure, refusal, neglect or violation
and each day's continuance thereof shall constitute a separate offense.
