[Adopted 8-9-2005[1]]
[1]
Editor's Note: This ordinance also provided that it take effect 1-1-2006.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the contest clearly indicates a different meaning:
COMMERCIAL OR INDUSTRIAL USER
Any person furnished service classified as "business" under tariffs filed with the State Corporation Commission.
LOCAL TELEPHONE SERVICE
Any service taxable as local telephone service under the provision of the Internal Revenue Code of 1954, as amended, relating to federal communications taxes, as such provisions were in force and effect on December 31, 1971.
MOBILE LOCAL TELECOMMUNICATIONS SERVICE
Any two-way mobile or portable local telecommunications service, including cellular mobile radio telecommunications service and specialized mobile radio.
MOBILE SERVICE PROVIDER
Every person engaged in the business of selling mobile local telecommunications services to users/consumers.
MOBILE SERVICE USER
Any person having a telephone number for a mobile local telecommunications service who has a taxable purchase of such service or on whose behalf another person has made a taxable purchase of such service.
RESIDENTIAL USER
Any person furnished service classified as "residential" under tariffs filed with the State Corporation Commission.
A. 
There is hereby imposed on each person furnished local telephone service within the County a tax at the rate of 10% of the charges, exclusive of taxes, made for such service furnished to such person; provided, however, that such tax shall not be applicable to so much of such charges as exceeds $10 per month for a residential user, industrial user or commercial user.
B. 
There is hereby imposed on each person furnished mobile local telecommunications service within the County a tax at the rate of 10% of the first $30 in gross charges, exclusive of taxes, made for such mobile local telecommunications service furnished to such mobile service user in accordance with the procedures set forth in Virginia Code § 58.1-3812.
The tax imposed by this article shall apply to all charges made for local exchange telephone services except those which are paid for by inserting coins in coin-operation telephones.
The United States of America, the Commonwealth of Virginia and the political subdivisions, boards, commissions and authorities thereof are exempt from payment of the tax imposed by this article.
The tax imposed by this article shall be billed and collected by the public service corporation and the mobile service provider furnishing the local telephone service and/or mobile local telecommunications service as part of the corporation's monthly bill to its customer, and all sums collected pursuant to such billings shall be paid over to the County by the corporation on or before the last day of the first calendar month thereafter, together with the name and address of any person who has failed or refuses to pay the tax.
Each public service corporation providing local telephone service and/or mobile local telecommunications service shall keep complete records showing all sales in the County, which records shall show the price charged against each customer with respect to each sale, 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.
Any person failing or refusing to pay the tax imposed by this article, any public service corporation violating the provisions of this article and any officer, agent or employee thereof violating such provisions 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.