[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:
COMMERCIAL OR INDUSTRIAL SERVICE
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.
E-911 SYSTEM
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.
LOCAL TELEPHONE SERVICE:
A. 
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.
B. 
As it applies to an E-911 system, switched local exchange access service.
PUBLIC SAFETY AGENCY
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.
PUBLIC SAFETY ANSWERING POINT
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.
PURCHASER
Every person who purchases a local telephone service.
RESIDENTIAL 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.
SELLER
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.