[Adopted 10-11-1989 (Ch. 116, Art. X, of the 1990 Code)]
A.
There is hereby imposed and levied by Carroll County upon every purchaser
of local telephone service a tax in the amount of $1 per month.
B.
This tax shall be paid by the purchaser to the seller of local telephone
service for the use of Carroll County to pay the initial capital,
installation and maintenance costs of its E-911 system.
C.
This one-dollar-per-month levy shall be imposed separately for each
telephone line provided the purchaser by the seller. This one-dollar
levy per access line per month shall be continued for a period of
24 months, to be utilized for the initial capital, installation and
maintenance costs of the E-911 telephone system. Following said twenty-four-month
period, the special tax shall be reduced to an amount as may be determined
to be necessary to offset the recurring maintenance costs only.
D.
The County shall notify the seller of telephone service of the date
on which the tax levy is to begin. This notification shall be sent
by certified mail to the registered agent of the seller at least 60
days prior to the date on which the tax is to commence.
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.[1]
[1]
Editor's Note: Section 58.1-3813, Code of Virginia, was repealed
by Acts 2000, c. 1064, and § 58.1-3812, Code of Virginia,
was repealed by Acts 2006, c. 780.
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.
A.
The enhanced 911 system as defined above shall be administered by
a joint commission, which shall be referred to as the "Twin County
E-911 Regional Commission."
B.
The governing bodies of Carroll County, Grayson County and the City
of Galax will represent the three jurisdictions participating in said
Commission.
D.
It shall be the duty and purpose of the Commission to develop, operate
and maintain the regional E-911 telephone system.
E.
The governing bodies of the respective jurisdictions shall appoint
their two members following passage of this article. When the members
of the Commission are selected, they shall prepare a charter and bylaws,
which are to be presented to the governing bodies of the three jurisdictions
involved for approval and ratification.
