[Adopted 4-20-1992]
[Amended 5-8-2001; 6-17-2003; 6-15-2004]
A.
Pursuant to § 58.1-3813.1, Code of Virginia,
there is hereby imposed a special tax on consumers of telephone service
within the County of Warren in the amount of $1.80 per month for each
access line.
B.
This levy shall not apply to federal, state or local
government agencies.
C.
The levy shall apply to all bills rendered on and
after July 1, 1992.
As used in this article, the following terms
shall have the meanings indicated:
Access by customers to the total telephone network. The levy
shall apply to each access line separately.
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 County of Warren. The "E-911 system" includes selective routing
of telephone calls, automatic telephone identification and automatic
location identification performed by computers and other ancillary
control center communications equipment.
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 volunteer basis.
A communications facility operated on a twenty-four-hour
basis which first receives E-911 calls from the persons in an E-911
service area and which may, as appropriate, directly dispatch public
safety services or extend, transfer or relay E-911 calls to the appropriate
public safety agencies.
A.
It shall be the duty of every seller or provider of
telephone services to purchasers or consumers of telephone service
within the County of Warren to bill and collect this levy on each
telephone line rendered by it. The seller shall report and pay over
all tax collected in any calendar month to the County Treasurer on
or before the last day of the second calendar month thereafter. The
seller shall, upon payment of the tax collected hereunder, report
to the County Treasurer the name and address of all purchasers or
consumers of telephone services who have failed to pay the tax imposed
by this article.
B.
The seller shall keep complete records showing all
purchases of telephone service to consumers in the County, which records
shall show the date of service, the date of billing, the date of payment
thereof and the amount of tax imposed hereunder. Such records shall
be available for inspection by the duly authorized agents of the County
at reasonable times.
C.
As full compensation for its services hereunder, the
seller shall be allowed 3% of the amount of tax due and accounted
for in the form of a deduction in submitting the return and paying
the amount due by it to the County.
The tax collected is to be appropriated solely
for the initial capital, installation and maintenance costs of the
enhanced 911 system or any other operating expenses permitted under
§ 58.1-3813, Code of Virginia. The County Treasurer shall
deposit all levies collected and remitted from providers of the telephone
service into the general fund with a separate accounting by this article.
The area of Warren County served by the Shenandoah
Telephone Company shall pay the E-911 service tax as established by
the Shenandoah County E-911 Emergency Telephone System Ordinance as
prescribed in a joint agreement between the County of Shenandoah and
the County of Warren pursuant to § 58.1-3813A, Code of Virginia.
Any purchaser failing, refusing or neglecting
to pay the tax herein imposed or levied and any seller violating the
provisions of this article shall be guilty of a misdemeanor and, upon
conviction, shall be punished by a fine of not less than $25 nor more
than $100. Each failure, refusal, neglect or violation and each day's
continuance shall constitute a separate offense.
