Pursuant to § 58.1-3731 of the Code of Virginia 1950,
as amended, all telephone, telegraph, heat, light and power companies
which are subject to the provisions of Title 58.1, Chapter 26, Article
2, of the Code of Virginia 1950, as amended, are hereby subject to
a license tax of 1/2 of 1% of the gross receipts of such company accruing
from business in the County of Shenandoah. However, in the case of
telephone companies, gross receipts shall include only those earnings
and receipts from local exchange service charges and shall not include
receipts from access and other charges made by any interexchange carrier.
The following words and phrases, when used in this article,
shall, for the purpose of this article, have the following respective
meanings, except when the context clearly indicates a different meaning:
GROSS RECEIPTS
Gross earnings and receipts derived from business conducted
by telephone, telegraph, heat, light and power companies within the
County of Shenandoah, Virginia, as reportable pursuant to § 58.1-2628,
Code of Virginia.
YEAR
Calendar year, beginning January 1 and ending December 31.
Any company failing to file the report or pay the taxes by the
date set forth in this article shall be subject to the penalties provided
in § 58.1-2610 of the Code of Virginia, and each day past
the date so set forth shall constitute a separate offense.
Except as otherwise provided in this article, any violation
of the provisions of this article shall constitute a Class 1 misdemeanor.