[Adopted 8-8-2005[1]]
[1]
Editor's Note: This ordinance superseded former
Article VI, E-911 Tax, adopted 10-13-2003.
There is hereby imposed and levied by the City
of Galax upon every purchaser of local telephone service a tax in
the amount of $2 per month. This tax shall be paid by the purchaser
to the seller of local telephone service for the use of the City of
Galax to pay the capital, maintenance and operations cost of its E-911
system. This levy of $2 per month shall be imposed separately for
each telephone line provided the purchaser by the seller. The City
shall notify the seller of telephone service of the date on which
the tax levy is to begin.
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 remittances of the taxes
collected to the Director of Finance of the City of Galax, 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 Director of Finance of the City of Galax the name and address
of any purchaser who refuses to pay this tax. The City Director of
Finance 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 City.
The seller shall keep complete records showing
all purchases of telephone service in the City reflecting the amount
of the tax imposed hereunder, and such records shall be kept open
for inspection by a duly authorized agent of the City at reasonable
times. Such agent of the City shall have the right, power and authority
to make transcripts thereof.
This tax shall not be imposed on federal, state
and local government agencies.
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 4 misdemeanor and, upon conviction thereof, shall be subject
to a fine of not more than $250. 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.
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." The governing bodies
for Carroll County, Grayson County and the City of Galax will represent
the three jurisdictions participating in said Commission.
B.
This Commission shall be comprised of the following
six-member panel; one Galax City Councilman; one Galax City Administrator;
one Carroll County Supervisor; one Carroll County Administrator; one
Grayson County Supervisor; and one Grayson County Administrator.
C.
It shall be the duty and purpose of the Commission
to develop, operate and maintain the Regional E-911 System.
D.
The governing bodies of the respective jurisdictions
shall have the authority to appoint their two members.
