§ 36-187. Telephone consumer taxes.
(a)
The following words and phrases when used in this section shall for the purposes of this section have the following respective meanings except where the context clearly indicates a different meaning:
(1)
Persons: Individuals, firms, partnerships, associations, corporations and combinations of individuals of whatever form and charter.
(2)
Telephone services: Local telephone service furnished in the corporate limits of the city.
(3)
Purchaser: Every person who purchases telephone service.
(4)
Seller: Every person whether a public service corporation or the municipality of the city, or not, who sells or furnishes telephone service.
(b)
There is hereby imposed and levied by the city upon each and every purchaser of telephone service a consumer tax in the amount of seven percent on local telephone service; provided, however, on bills rendered on and after November 1, 1977, a four percent tax rate shall apply to charges for services or equipment furnished to business customers by telephone companies subject to public utility regulation during any period in which such services or equipment are in competition with services or equipment furnished by or available from persons not subject to public utility regulation.
(c)
The tax imposed on a consumer of mobile local telecommunication service shall be as follows:
(i)
For the fiscal year 1995-96 the tax shall be imposed at a rate equal to ten percent of the monthly gross charge to a consumer of mobile local telecommunication and shall not be applicable to any amount so charged in excess of $100.00 per month for each mobile service consumer.
(ii)
For the fiscal year 1996-97 the tax shall be imposed at a rate equal to ten percent of the monthly gross charge to a consumer of mobile local telecommunication and shall not be applicable to any amount so charged in excess of $50.00 per month for each mobile service consumer.
(iii)
Beginning July 1, 1997, the tax shall be imposed at a rate equal to ten percent of the monthly gross charge to a consumer of mobile local telecommunication and shall not be applicable to any amount so charged in excess of $30.00 per month for each mobile service consumer.
(d)
It shall be the duty of every seller in acting as the tax-collecting medium or agency for the city to collect from the purchaser for the use of the city 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 and remitted by each seller to the commissioner of the revenue on or before the fifteenth day of the second calendar month thereafter, together with the name and address of any purchaser who has refused to pay the tax.
(e)
The required reports shall be in the form prescribed by the commissioner of the revenue. All remittances received hereunder by the commissioner of the revenue shall be promptly turned over by him to the collector of city taxes. The tax levied or imposed under this section with respect to the purchase of any telephone utility service shall be applicable to charges first appearing on bills rendered August 1, 1971 and thereafter.
(f)
Each and every seller shall keep complete records showing all purchases in the city, which records shall show the price charges against each purchaser with respect to each purchase, the date thereof, and the date of payment thereof, and the amount of tax imposed hereunder. Such records shall be kept open for inspection by the duly authorized agents of the city at reasonable times. The duly authorized agents of the city shall have the right, power and authority to make such transcripts thereof during such times as they may desire.
(g)
The United States of America, the Commonwealth of Virginia, and the political subdivisions, boards, commissions and authorities thereof are hereby exempt from the payment of the tax imposed and levied by this section with respect to the purchase of telephone services used by such governmental agencies.
(h)
The tax hereby imposed and levied on purchasers with respect to local exchange telephone service shall apply to all charges made for local exchange telephone service except local messages which are paid for by inserting coins in coin operated telephones.
(i)
In all cases where the seller collects the price for telephone services periodically, the tax hereby imposed and levied may be computed on the aggregate amount of purchases during such period; provided, that the amount of the tax to be collected shall be the nearest whole cent to the amount computed.
(j)
Any purchaser failing, refusing or neglecting to pay the tax hereby imposed or levied and any seller violating the provisions hereof, and any officer, agent or employee of any seller violating the provisions hereof, shall, in addition to any other penalty provided by law, be guilty of a class 1 misdemeanor. Each failure, refusal, neglect or violation and each day's continuance thereof shall constitute a separate offense.
(k)
The collector of city taxes 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 treasury of the city.
(l)
If any person whose duty it is to do so shall fail or refuse to remit to the city the tax required to be collected under this section within the time and in the amount specified in this section, there shall be added to such tax a penalty in the amount of ten percent, with a minimum penalty of $2.00. In addition, interest at the rate of ten percent per annum shall be computed and collected upon the taxes and penalty beginning 30 days from the date such taxes were due and payable.
(Tax Code 1941, § 130; Ord. of 11-8-55; Ord. of 12-18-62; Ord. of 6-29-71; Ord. of 11-26-74; Ord. of 9-27-77; Ord. No. O-83-038, § 1, 3-8-83; Ord. No. O-83-247, § 1, 10-25-83; Ord. No. O-85-029, § 1, 2-12-85, eff. 7-1-85; Ord. No. O-85-145, § 1, 6-11-85, eff. 7-1-85; Ord. No. O-87-215, § 1, 9-8-87, eff. 1-1-88; Ord. No. O-87-231, § 1, 10-13-87; Ord. No. O-89-006, § 1, 1-10-89, eff. 7-1-89; Ord. No. O-93-281, 10-12-93, eff. 1-1-94; Ord. No. O-95-122, 5-23-95, eff. 7-1-95; Ord. No. O-95-177, 6-13-95; Ord. No. O-96-035, 2-13-96, eff. 7-1-96; Ord. No. O-00-218, 10-17-00)
Charter reference— Utility taxes, § 48-a.
Cross reference— License tax on telephone companies, § 36-81.
(Tax Code 1941, § 130; Ord. of 11-8-55; Ord. of 12-18-62; Ord. of 6-29-71; Ord. of 11-26-74; Ord. of 9-27-77; Ord. No. O-83-038, § 1, 3-8-83; Ord. No. O-83-247, § 1, 10-25-83; Ord. No. O-85-029, § 1, 2-12-85, eff. 7-1-85; Ord. No. O-85-145, § 1, 6-11-85, eff. 7-1-85; Ord. No. O-87-215, § 1, 9-8-87, eff. 1-1-88; Ord. No. O-87-231, § 1, 10-13-87; Ord. No. O-89-006, § 1, 1-10-89, eff. 7-1-89; Ord. No. O-93-281, 10-12-93, eff. 1-1-94; Ord. No. O-95-122, 5-23-95, eff. 7-1-95; Ord. No. O-95-177, 6-13-95; Ord. No. O-96-035, 2-13-96, eff. 7-1-96; Ord. No. O-00-218, 10-17-00)
Charter reference
Utility taxes, § 48-a.
Cross reference
License tax on telephone companies, § 36-81.