[Adopted 6-27-1983]
[Amended 7-6-1994[1]]
For each and every calendar tax year beginning on the first day of January and ending on the following 31st day of December, until otherwise changed, there is hereby levied upon any telephone or telegraph company, as defined by Article I of Chapter 26 of Title 58.1 of the Code of Virginia 1950, as amended, and upon every corporation providing heat, light and power within the County, as defined by Chapter 26 of Title 58.1 of the Code of Virginia 1950, as amended, for the privilege of doing business within the County of Rappahannock, a license tax equal to one-half of one per centum ( 1/2 of 1%) of the gross receipts derived from such business in the County; and the following shall be applicable to such tax.
[1]
Editor's Note: This ordinance was readopted 12-2-1996.
[Amended 7-6-1994[1]]
For the purposes of this article, the following
terms shall have the meanings indicated:
The gross receipts derived from business within the County
included in the total gross receipts utilized by the State Corporation
Commission in making assessments under § 58.1-2633 of the
Code of Virginia 1950, as amended.
[1]
Editor's Note: This ordinance was readopted 12-2-1996.
A.
Gross receipts shall be ascertained as of the 31st
day of December of each year, and the tax for the current calendar
tax year shall be based on receipts for the preceding calendar tax
year.
B.
The tax due hereunder shall be assessed on or before
February 15 of each calendar tax year.
C.
The tax assessed hereunder shall be due and payable
to the Treasurer of the County on or before the first day of June
following the date on which the taxes are assessed.
