§ 74-392. Tax imposed, amount; exemptions.

(a)

There is hereby imposed and levied by the county upon every purchaser of local telephone service a tax in the amount of $3.00 per month, per line. This tax shall be paid by the purchaser to the telephone company selling local telephone service (referred to as "seller") for the uses and purposes of the county as prescribed by Code of Virginia, § 58.1-3813.1. The county administrator shall notify the seller of the date on which the tax is to be charged under this section. Such notification will be sent by certified mail to the registered agent of the seller 120 days in advance of the date on which the tax is to be changed.

(b)

The United States of America, the state, the political subdivisions, agencies, boards, commissions, and authorities of the United States and the state and consumers of mobile telecommunications service are hereby exempted from payment of the tax imposed and levied by this section.

(c)

This tax shall not apply to any local telephone service where a periodic bill is not rendered.

(Code 1988, § 13-241; Ord. No. O-02-005, 6-11-2002)

(Code 1988, § 13-241; Ord. No. O-02-005, 6-11-2002)