As used in this article, unless the context
clearly requires a different meaning:
AUTOMATIC LOCATION IDENTIFICATION OR ALI
A telephone network capability that enables the automatic
display of information defining the geographical location of the telephone
used to place a wire line 9-1-1 call.
ENHANCED 9-1-1 SERVICE OR E-911
A service consisting of telephone network features and public
safety answering points provided for users of telephone systems, enabling
such users to reach a PSAP by dialing the digits "9-1-1." Such service
automatically directs 9-1-1 emergency telephone calls to the appropriate
PSAPs by selective routing based on the geographical location from
which the emergency call originated and provides the capability for
ANI and ALI features.
LOCAL EXCHANGE CARRIER
Any public service company granted a certificate to furnish
public utility service for the provision of local exchange telephone
service pursuant to Chapter 10.1 (§ 56-265.1 et seq.) of
Title 56 of the Code of Virginia.
PUBLIC SAFETY ANSWERING POINT OR PSAP
A communications facility associated with a Buchanan County
public safety agency, equipped and staffed on a twenty-four-hour basis
to receive and process 911 calls.
A special tax is hereby imposed on Buchanan
County consumers of the services furnished by local exchange carriers
certificated to provide wire line telephone services within the county.
Such tax is imposed at the maximum permissible rate of $3 per month
per customer access line, or at such lower monthly rate as the Buchanan
County Board of Supervisors shall establish from time to time to ensure
that the revenues collected do not exceed the amounts necessary to
accomplish the purposes for which such revenues may lawfully be used.
The local E-911 tax shall not be imposed on:
A. Services furnished to federal, state or local government
agencies.
B. Wireless telephone or commercial mobile radio services
that are subject to the Wireless E-911 surcharge imposed by the Commonwealth
of Virginia.
C. Individual telephone service provided to residents
of nursing homes and similar adult-care facilities.
The County Administrator and Treasurer shall account for the local E-911 tax in a separate special revenue fund or by using a cost center and revenue accounting system acceptable to the State Auditor of Public Accounts. Revenues, expenditures and balances of such fund or cost center shall be reported in the manner required by § 15.2-2510 of the Code of Virginia and other applicable state laws or regulations. The annual independent audit of county funds shall include audit procedures, consistent with state requirements, to ensure that revenues from the E-911 tax are expended solely to pay eligible costs as defined in §
88-58 of this article and applicable provisions of state law.
Any telephone service customer who neglects,
fails or refuses to pay the tax imposed by this article, and any local
exchange carrier who neglects, fails or refuses to bin, collect, account
for and remit such tax as required by this article, shall be guilty
of a Class IV misdemeanor. Each day such neglect, failure or refusal
continues shall constitute a separate offense.