The following words and phrases shall, when
used in this article, have the following respective meanings, except
where the context clearly indicates a different meaning:
LOCAL TELEPHONE SERVICE
Any service taxable as local telephone service under the
provisions 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.
PERSON
Includes individuals, firms, partnerships, associations,
corporations and combinations of individuals of whatever form and
character.
PURCHASER
Includes every person who purchase's telephone service.
SELLER
Includes every person, including a public service corporation,
who sells or furnishes telephone service within the County.
SUBSCRIBER
Any person who is a purchaser of residential telephone services,
who is the head of the household, who is responsible for payment of
the purchase of telephone services and who is over the age of 65 years.
TELEPHONE SERVICE
Includes local exchange telephone service (excluding long
distance messages) furnished within the County.
[Amended 6-4-1990]
There is hereby imposed and levied by the County
of Warren, Virginia, upon each and every purchaser of telephone service
a tax in the amount of 20% of the first $15 of the monthly charge
(exclusive of any federal tax) made by the seller against the purchaser
with respect to local telephone service. There shall be no tax computed
on the amount of charge exceeding $15.
Telephone bills shall be considered monthly
bills if submitted 12 times annually for a period of approximately
one month or any portion thereof. In case bills are submitted by any
seller for more than one month's telephone service, the amount of
said bill included in computing the tax shall be the net charges allowed
herein multiplied by the number of months for which said bill is submitted.
For the purpose of compensating a seller for accounting for and remitting the tax levied by this article, each seller shall be allowed 3% of the amount of tax collected in the form of a deduction from the amount to be remitted to the Treasurer as required in §
160-32A, provided that such payment is made within the time period required under §
160-32A.
The County Treasurer shall be charged with the
power and the duty of collecting the taxes levied and imposed hereunder
and shall cause the same to be paid into the general fund of the County.
Any purchaser failing, refusing or neglecting
to pay tax imposed or levied by this article and any seller violating
the provisions of this article and any officer, agent or employee
of any seller violating the provisions of this article shall be guilty
of a misdemeanor and shall, upon conviction, be subject to a fine
not to exceed $50. Each failure, refusal, neglect or violation and
each day's continuance thereof shall constitute a separate offense.
Such conviction shall not relieve any person from the payment, collection
and remittance of such tax as provided by this article.