[Amended 7-6-1994]
For each and every calendar tax year beginning on the first day of January and ending on the following 31st day of December, until otherwise changed, there is hereby levied upon any telephone or telegraph company, as defined by Article
I of Chapter 26 of Title 58.1 of the Code of Virginia 1950, as amended, and upon every corporation providing heat, light and power within the County, as defined by Chapter 26 of Title 58.1 of the Code of Virginia 1950, as amended, for the privilege of doing business within the County of Rappahannock, a license tax equal to one-half of one per centum ( 1/2 of 1%) of the gross receipts derived from such business in the County; and the following shall be applicable to such tax.
[Amended 7-6-1994]
For the purposes of this article, the following
terms shall have the meanings indicated:
GROSS RECEIPTS
The gross receipts derived from business within the County
included in the total gross receipts utilized by the State Corporation
Commission in making assessments under § 58.1-2633 of the
Code of Virginia 1950, as amended.