§ 14-42. Telephone companies.

(a)

For the purpose of this section, the term "gross receipts" shall mean the gross receipts accruing from sales to the ultimate consumer within the county included in the total gross receipts utilized by the state corporation commission in making assessments under Code of Virginia, § 58.1-2633.

(b)

Each and every telephone company conducting a telephone business in the county using and occupying the streets, avenues and alleys in the county and conducting or maintaining the works of the telephone company or any part thereof along, over and under streets, avenues and alleys in the county shall pay for the privilege an annual license tax of one-half of one percent of the gross receipts derived from business within the county; except that charges for long-distance calls shall not be included in gross receipts for the purpose of this section.

(c)

This license charge is for the privilege of doing business for local services in the county and does not include any license charge for business done to and from points outside the commonwealth and does not include any license charge for any business done for the government of the United States or its officers or agents and does not include any license charge for any interstate business. The license charge is restricted exclusively for local services and is no attempt to tax, regulate or hinder interstate commerce.

(Code 1988, § 6.1-12; Ord. No. O-99-009, § 6.1-12, 12-14-1999)

(Code 1988, § 6.1-12; Ord. No. O-99-009, § 6.1-12, 12-14-1999)