Pursuant to §§ 58.1-3812 and 58.1-3814 of the Code of Virginia, as amended, the Town Council for the Town of Stanley, Virginia, hereby establishes a tax levy on consumers of utility services in the amounts and under the provisions and conditions as hereinafter set forth.
Editor's Note: Former § 58.1-3812 of the Code of Virginia, regarding consumer utility taxes for telegraph and telephone company services, was repealed by Acts 2006, c. 780. cl. 2, effective 1-1-2007.
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:
- COMMERCIAL OR INDUSTRIAL USER
- The owner or tenant of property used for commercial or industrial purposes, including the owner of master metered apartment buildings, who pays for utilities service for said property, except that, with respect to local telephone service, such term shall include any person furnished service classified as "business" under tariffs filled with the State Corporation Commission.
- Includes every person who purchases a utility service.
- Includes individual firms, partnerships, associations, corporations and combination of individuals of whatever form and character.
- RESIDENTIAL USER
- The owner or tenant of private residential property or a tenant of an apartment who pays for utility service in or for said property.
- Includes every person, whether a public service corporation, political subdivision within the Town or private corporation or not, who sells or furnishes a utility service.
- UTILITY SERVICE
- Includes local exchange telephone service, excluding long-distance messages and electric service furnished for heat, light or power, whether generated by means of electricity or gas.
There is hereby imposed and levied by the Town of Stanley, Virginia, upon each and every purchaser of a utility service a tax in the following amounts:
Residential user: The tax shall be 5% of the first $15 of the charge (exclusive of any federal tax) made by the seller against the purchaser with respect to each utility service. On the amount of charge in excess of $15, there shall be no tax computed.
Commercial or industrial user: The tax shall be 5% of the first $15 of the charge (exclusive of any federal tax) made by the seller against the purchaser with respect to each utility service. There shall be no tax computed on the amount of charge in excess $15.
Utility bills shall be considered 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 utility 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.
It shall be the duty of every seller, in acting as the tax-collecting medium or agency for the Town of Stanley, Virginia, to collect from the purchaser for the use of the Town 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 Town Treasurer and, simultaneously, each seller shall remit the amount of tax, shown by said report to have been collected, to the Town Treasurer on or before the first 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 said Town Treasurer. The tax levied or imposed under this article with respect to the purchase of any electric and telephone service shall become effective on bills rendered on meter readings on and after 60 days from the effective date of this article.
Each and every seller shall keep complete records showing all purchases in the Town, which records shall show the price charged against each consumer 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 Town at reasonable times, and the duly authorized agents of the Town shall have the right, power and authority to make such transcripts during such times as they may desire.
In all cases where the seller collects the price for utility 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.
The tax imposed and levied by this article on purchasers with respect to telephone service shall apply to all charges made for local telephone exchange service, except local messages which are paid for by inserting coins in coin-operated telephones.
The United States of America, the Commonwealth of Virginia and the political subdivisions, boards, commissions and authorities thereof, or any public safety agency, as defined in §§ 58.1-3812 through 58.1-3813 of the Code of Virginia, whose service connection is located within the corporate limits, are hereby exempted from the payment of the tax imposed and levied by this article with respect to the purchaser of utility services used by such governmental agencies.
Editor's Note: Former § 58.1-3812 of the Code of Virginia, regarding consumer utility taxes for telegraph and telephone company services, was repealed by Acts 2006, c. 780. cl. 2, effective 1-1-2007. Former § 58.1-3813, regarding the local tax for enhanced emergency telephone service, was repealed by Acts 2000, c. 1064. See now § 58.1-3813.1.
The tax and levy imposed by this article shall not apply to the sale of electricity service for resale.
Revenues derived from taxes imposed or levied by this article shall be used for Town government functions.
Any consumer failing, refusing or neglecting to pay the 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 of not more than $250 or to imprisonment in jail for not more than 10 days, or to both such fine and imprisonment. 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.
The effective date of this article shall be on and after the first day of July, 1992.