The following words, terms and phrases, when
used in this article, shall have the meanings ascribed to them in
this section, except where the contest clearly indicates a different
meaning:
Any person furnished service classified as "business" under
tariffs filed with the State Corporation Commission.
Any service taxable as local telephone service under the
provision of the Internal Revenue Code of 1954, as amended, relating
to federal communications taxes, as such provisions were in force
and effect on December 31, 1971.
Any two-way mobile or portable local telecommunications service,
including cellular mobile radio telecommunications service and specialized
mobile radio.
Every person engaged in the business of selling mobile local
telecommunications services to users/consumers.
Any person having a telephone number for a mobile local telecommunications
service who has a taxable purchase of such service or on whose behalf
another person has made a taxable purchase of such service.
Any person furnished service classified as "residential"
under tariffs filed with the State Corporation Commission.
A.
There is hereby imposed on each person furnished local
telephone service within the County a tax at the rate of 10% of the
charges, exclusive of taxes, made for such service furnished to such
person; provided, however, that such tax shall not be applicable to
so much of such charges as exceeds $10 per month for a residential
user, industrial user or commercial user.
B.
There is hereby imposed on each person furnished mobile
local telecommunications service within the County a tax at the rate
of 10% of the first $30 in gross charges, exclusive of taxes, made
for such mobile local telecommunications service furnished to such
mobile service user in accordance with the procedures set forth in
Virginia Code § 58.1-3812.
The tax imposed by this article shall apply
to all charges made for local exchange telephone services except those
which are paid for by inserting coins in coin-operation telephones.
The United States of America, the Commonwealth
of Virginia and the political subdivisions, boards, commissions and
authorities thereof are exempt from payment of the tax imposed by
this article.
The tax imposed by this article shall be billed
and collected by the public service corporation and the mobile service
provider furnishing the local telephone service and/or mobile local
telecommunications service as part of the corporation's monthly bill
to its customer, and all sums collected pursuant to such billings
shall be paid over to the County by the corporation on or before the
last day of the first calendar month thereafter, together with the
name and address of any person who has failed or refuses to pay the
tax.
Each public service corporation providing local
telephone service and/or mobile local telecommunications service shall
keep complete records showing all sales in the County, which records
shall show the price charged against each customer with respect to
each sale, the date thereof and the date of payment thereof, and the
amount of tax imposed under this article. Such records shall be kept
open for inspection by the duly authorized agents of the County at
reasonable times, and the duly authorized agents of the County shall
have the right, power and authority to make transcripts thereof.
Any person failing or refusing to pay the tax
imposed by this article, any public service corporation violating
the provisions of this article and any officer, agent or employee
thereof violating such provisions shall be guilty of a Class 4 misdemeanor.
Each failure, refusal, neglect or violation and each day's continuance
thereof shall constitute a separate offense.
