The tax hereby imposed is payable each month and shall be added
to the monthly statement tendered for telephone service by the seller
of such service and shall be paid to the seller accordingly. The seller
shall make monthly remittance of the taxes collected to the Treasurer
of Carroll County, less a deduction of 3% of the amount of the tax
collected each month for the purpose of compensating the seller for
remitting and accounting for the tax levied under this article. This
seller shall further provide to the Treasurer of Carroll County the
name and address of any purchaser who refuses to pay this tax. The
County Treasurer shall be charged with the power and the duty of collecting
said taxes when refused by a purchaser and shall cause the same to
be paid into the general treasury of the County.
The seller shall keep complete records showing all purchases
of telephone service in the County, reflecting the amount of the tax
imposed hereunder, and such records shall be kept open for inspection
by a duly authorized agent of the County at reasonable times. Such
agent of the County shall have the right, power and authority to make
transcripts thereof.
This tax shall not be imposed on federal, state and local government
agencies.
[Amended 11-14-2013]
Any purchaser failing, refusing or neglecting to pay the tax
hereby imposed and any seller or its officers, agents or employees
violating the provisions hereof shall be guilty of a Class 1 misdemeanor.
Such conviction shall not relieve any such person convicted from the
payment of any tax due hereunder. Each failure, refusal, neglect or
violation and each day's continuance thereafter will constitute a
separate offense.
The provisions of this article shall apply within the limits
of any incorporated town located within Carroll County, Virginia,
unless such town now or hereafter imposes a town tax on consumers
of local telephone service or services provided by any public service
corporation pursuant to its authority under § 58.1-3813,
Code of Virginia; provided, however, that such town complies with
the requirements of § 58.1-3812c, Code of Virginia, or otherwise
under the code.
The tax imposed under this article shall be in full force and
effect December 31, 1989, and shall be applicable to all statements
issued by the seller for January 1990 and continuing thereafter.