Northumberland County, VA
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2023-09-14
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Part II: General Legislation
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Chapter 132 Taxation
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Article VI Consumer Telephone Service Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 9 Elections
- Ch 10 Emergency Ambulance Service Revenue Recovery Board (EASRRB)
- Ch 18 Officers and Employees
- Ch 24 Volunteer Fire Fighters and Rescue Squad Members
- Part II: General Legislation
- Ch 31 Alcoholic Beverages
- Ch 34 Animals
- Ch 38 Beaches and Piers
- Ch 39 Biosolids
- Ch 42 Brush, Grass and Weeds
- Ch 45 Building Construction
- Ch 46 Buildings, Dangerous
- Ch 48 Businesses
- Ch 50 Cemeteries
- Ch 54 Chesapeake Bay Preservation Area
- Ch 58 Dance Halls
- Ch 60 Drought Management
- Ch 61 Emergency Responses
- Ch 64 Erosion and Sedimentation Control
- Ch 68 Fee Schedule
- Ch 72 Firearms
- Ch 73 Fires, Making of
- Ch 74 Fireworks
- Ch 76 Floodplain Management
- Ch 79 Golf Carts
- Ch 83 Hunting
- Ch 88 Loitering
- Ch 92 Motor Vehicles
- Ch 96 Music Festivals and Concerts
- Ch 98 No Wake
- Ch 99 Noise
- Ch 105 Personal Property, Unclaimed
- Ch 109 Precious Metals and Gems
- Ch 114 Sand Dunes
- Ch 118 Septic Systems
- Ch 120 Sewer Service in Reedville Sanitary District
- Ch 124 Solid Waste
- Ch 126 Street Names and Building Numbers
- Ch 128 Subdivision of Land
- Ch 132 Taxation
- Ch 132 Art VI Consumer Telephone Service Tax
- § 132-18 Imposition of tax for E-911 system.
- § 132-19 Reduction of rate.
- Ch 138 Vehicles, Inoperable
- Ch 144 Wetlands
- Ch 148 Zoning
- Appendix
- Ch A151 Franchises
- Disposition List
- Ch DL Disposition List
[Adopted 1-1-1992]
[Amended 8-13-1998; 12-9-1999]
Pursuant to § 58.1-3813, there is
hereby imposed a special tax on the consumer of telephone service
or services at the rate of $1.05 per month, per line, for the purpose
of providing funds for the maintenance of the E-911 emergency telephone
system in Northumberland County. [Note: The new rate will be effective
with the new billing cycle.]
When the total initial installation and mapping
costs have been fully recovered, such tax shall be reduced to a rate
necessary to offset recurring maintenance costs.
