[Adopted 6-15-1982]
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:
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.
Includes individuals, firms, partnerships, associations,
corporations and combinations of individuals of whatever form and
character.
Includes every person who purchase's telephone service.
Includes every person, including a public service corporation,
who sells or furnishes telephone service within the County.
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.
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.
A.
It shall be the duty of every seller, in acting as
the tax collecting medium or agency for the County of Warren, to collect
from the purchaser for the use of the County the tax hereby imposed
and levied at the time of collecting the purchase price charged therefor,
and the taxes collected during each calendar month shall be reported
by each seller to the County Treasurer, and, simultaneously, each
seller shall remit the amount of tax shown by said report to have
been collected to the County Treasurer 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. The required reports
shall be in the form prescribed by the County Treasurer. The tax imposed
and levied by this article shall become effective on bills rendered
on the first complete billing cycle after July 1, 1982, and thereafter.
B.
Each and every seller shall keep complete records
showing all purchases in the County, which records shall show the
price charged against each purchaser with respect to each purchase,
the date thereof and the date of payment thereof and the amount of
tax imposed hereunder, and such record 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 such transcripts thereof during such times as
they may desire.
C.
In all cases where the seller collects the price for
telephone services other than on a monthly basis, the tax imposed
and levied by this article may be computed on the aggregate amount
of purchases during the period billed for, provided that the amount
of tax to be collected shall be the nearest whole cent to the amount
computed, multiplied by the number of months or portion thereof covered
by the bill.
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.
A.
The tax imposed and levied by this article on purchasers with respect to telephone service shall apply to all local telephone service as defined in § 160-29, except messages which are paid for by inserting coins in coin-operated telephones.
B.
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 tax imposed and
levied by this article with respect to the purchase of telephone services
used by such governmental agencies.
C.
Exemption from tax for certain elderly people. Exemption, as applicable, from payment of the tax on consumers of residential telephone services is granted to subscribers, as defined in § 160-29 of this article, who meet the qualifications of this section.
(1)
The exemption shall be administered by the Commissioner
of Revenue according to the provisions of this article. The Commissioner
of Revenue is hereby authorized and empowered to adopt, promulgate
and enforce rules and regulations as may be reasonably necessary to
determine qualifications for exemption as specified by this article.
The Commissioner of Revenue may require the production of documents
to establish age or other requirements necessary to establish qualifications
for tax exemption.
(2)
Any subscriber desiring to be exempted from this tax
shall appear before the Commissioner of Revenue and complete, in writing,
such application for exemption from the tax as required by the Commissioner
of Revenue. A subscriber, in order to qualify for exemption from the
tax, shall present to the Commissioner of Revenue as part of his application
written evidence, such as but not limited to a driver's license, birth
certificate or other official documentation, verifying the subscriber's
date of birth. The Commissioner of Revenue shall also make such further
inquiry of subscribers seeking such exemption, requiring answers under
oath, as may be reasonable and necessary to determine qualifications
therefor as specified herein.
(3)
Upon determination by the Commissioner of Revenue
that the subscriber is qualified for tax exemption as specified herein,
the Commissioner of Revenue shall furnish written certification of
that fact to the seller of the local telephone services from which
the subscriber purchases.
(4)
The seller of local telephone services, upon receipt
of written certification of exemption from the tax from the Commissioner
of Revenue, shall relieve the subscriber from payment of the tax as
soon as is practicable and by no later than the due date of the bill
for telephone services for the second monthly billing cycle following
receipt of certification from the Commissioner of Revenue. The seller
shall furnish to the Commissioner of Revenue, upon request, a listing
of the subscribers which the seller has relieved from payment of the
tax.
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.
