[1]
Editor's Note: For statutory provisions relating
to the authority of the City to impose a tax on purchasers of telephone
and telegraph services, see Code of Virginia, § 58.1-3812.
As to the authority of the City to impose a tax on purchasers of water,
heat, light and power services, see Code of Virginia, § 58.1-3814.
[Added 1-8-1985 by Ord. No. 84-53]
The Council, upon consideration of a report
of the City Manager and other relevant information, finds hereby that
an E-911 emergency telephone system will be installed in the City
and that the central office equipment necessary for such a system
to be established is available.
[Amended 1-8-1985 by Ord. No. 84-53; 10-10-2000 by Ord. No. 00-16]
For the purposes of this article, the following
words or phrases shall have the meanings respectively ascribed to
them by this section:
Any local telephone service furnished the owner or tenant
of property used for commercial or industrial purposes, including
the owner of master metered apartment buildings, who pays for such
local telephone service for such property.
A telephone service which utilizes a computerized system
to automatically route emergency telephone calls placed by dialing
the digits "911" to the proper public safety answering point serving
the jurisdiction from which the emergency telephone call was placed.
An E-911 system includes selective routing of telephone calls, automatic
telephone number identification and automatic location identification
performed by computers and other ancillary control center communications
equipment.
Subject to the exclusions stated in Virginia
Code § 58.1-3812, includes any service subject to federal
taxation as local telephone service as that term is defined in § 4252
of the Internal Revenue Code of 1986, as amended, or any successor
statute.
As it applies to an E-911 system, switched local
exchange access service.
A functional division of a public agency which provides fire-fighting,
police, medical or other emergency services, or a private entity which
provides such services on a voluntary basis.
A communications facility operated on a twenty-four-hour
basis which first received E-911 calls from persons in an E-911 service
area within the City and which may, as appropriate, directly dispatch
public safety services or extend, transfer or relay E-911 calls to
appropriate public safety agencies.
Every person who purchases a local telephone service.
Any local telephone service furnished the owner or tenant
of private residential property or the tenant of an apartment who
pays for such local telephone services in or for such property.
Every person, whether a public service corporation of the
City or not, who sells or furnishes a local telephone service.
[Amended 6-22-1976 by Ord. No. 76-16; 6-14-1977 by Ord. No. 77-25; 11-9-1977 by Ord. No. 77-43; 6-22-1982 by Ord. No. 82-22; 5-18-1994 by Ord. No. 94-16; 10-10-2000 by Ord. No. 00-16]
There is hereby imposed and levied by the City
upon each purchaser of a local telephone service a tax for the purpose
of providing funds for the operation of the City government, payment
of the City debt and for other general municipal purposes, in the
amount of 20% of the charge (exclusive of any federal tax thereon)
made by the seller against the purchaser with respect to each local
telephone service, which tax in every case shall be collected by the
seller from the purchaser and shall be paid by the purchaser to the
seller for the use of the City at the time the purchase price of such
charge shall become due and payable under the service agreement between
the purchaser and the seller, provided that, with respect to local
telephone service, in case any monthly bill submitted by any seller
for residential telephone service shall exceed $15, there shall no
be tax computed on so much of such bill as shall exceed $15, and in
case any monthly bill submitted by any seller for commercial or industrial
telephone service shall exceed $300, there shall be no tax computed
on so much of such bill as shall exceed $300. Bills shall be considered
monthly bills if submitted 12 times annually for a period of approximately
one month. In case bills are submitted by any seller for two months'
service, the tax shall be computed as if the figures of $15 were $30
and the figures of $300 were $600.
[Added 1-8-1985 by Ord. No. 84-53; amended 5-13-1997 by Ord. No. 97-9; 10-10-2000 by Ord. No. 00-16; 6-11-2002 by Ord. No. 02-17[1]]
In addition to the tax imposed and levied under § 258-31 of this article and notwithstanding the rate limitations imposed under Virginia Code (1950) § 58.1-3812, as amended, there is hereby imposed and levied by the City upon each and every purchaser of local telephone service a tax in the amount of $2 per telephone main station line per month. This tax shall be paid by the purchaser to the seller of local telephone service and shall be used by the City to pay for reasonable, direct recurring and nonrecurring capital costs, operating expenses, installation and maintenance costs of the E-911 system.
[1]
Editor's Note: This ordinance also stated
that it would take effect 7-1-2002.
[Amended 1-8-1985 by Ord. No.
84-53]
A.
It shall be the duty of every seller, in acting as
the tax-collecting medium or agency for the city, to collect from
the purchaser for the use of the City the taxes imposed and levied
by this article at the time of collecting the purchase price charge
therefor. The taxes imposed, levied and collected during each calendar
month shall be reported and paid by each seller to the Director of
Finance on or before the last day of the second calendar month thereafter,
together with the name and address of any purchaser who has refused
to pay his tax.
[Amended 6-14-2016 by Ord. No. 16-20]
B.
Whenever the tax imposed and levied under § 258-32 of this article is collected by the seller acting as a tax-collecting medium or agency for the City in accordance with this article, such seller shall be allowed as compensation for the collecting, accounting and remitting for this tax 3% of the amount of tax due and accounted for. The seller shall deduct this compensation from the payments made to the City in accordance with this section.
[Amended 1-8-1985 by Ord. No. 84-53; 10-10-2000 by Ord. No. 00-16]
The United States of America, the Commonwealth
of Virginia and the political subdivisions, boards, commissions and
authorities thereof are hereby exempted from the payment of the taxes
imposed and levied by this article with respect to the purchase of
local telephone services used by such governmental agencies.
The tax imposed and levied by this article shall
not apply to the purchase of bottled water.
[Amended 1-8-1985 by Ord. No. 84-53]
The tax imposed and levied by this article on purchasers with respect to local exchange telephone service shall apply to all charges made for local exchange telephone service; provided, however, that local messages which are paid for by inserting coins in coin-operated telephones shall be exempt from the tax imposed and levied under §§ 258-31 and 258-32 of this article
[Amended 1-8-1985 by Ord. No. 84-53]
Each seller shall keep complete records showing all purchases in the city, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof and the amount of tax imposed under this article and the amount of compensation deducted by the seller as provided in § 258-33B of this article, and such records shall be kept open for inspection by the duly authorized agents of the City during regular business hours on business days. The duly authorized agents of the City shall have the right, power and authority to make such transcripts thereof during such times as they may deem necessary for the proper administration and enforcement of this article.
[Amended 6-14-2016 by Ord. No. 16-20]
The Director of Finance shall be charged with
the power and the duty of collecting the taxes levied and imposed
under this article, and he shall cause such taxes to be paid into
the treasury of the City.
[Amended 10-10-2000 by Ord. No. 00-16]
In all cases where the seller collects the price
for local telephone services periodically, the tax imposed and levied
by this article may be computed on the aggregate amount of purchases
during such period, provided that the amount of tax to be collected
shall be the nearest whole cent to the amount computed.
