§ 36-190. E-911 tax.
(a)
The council of the City of Lynchburg finds:
(1)
That an E-911 system, as defined in subsection (b)(1) of this section will be installed in the City of Lynchburg;
(2)
That the Bell Atlantic Telephone Company of Virginia has central office equipment which will permit such system to be established; and
(3)
That it is necessary to levy a tax on purchases of local telephone service to pay the capital and installation costs and the recurring operation, maintenance repair, system upgrade costs and personnel salaries of the E-911 system.
(b)
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)
E-911 system. An E-911 system means 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 jurisdiction from which the emergency telephone call was placed. An E-911 system includes selective routing of telephone calls, automatic telephone number identification and automatic location identification performed by computers and other ancillary control center communications equipment.
(2)
Public safety answering point. The term public safety answering point means a communications facility operated on a 24-hour basis which first receives E-911 calls from persons in an E-911 service area and which may, as appropriate, directly dispatch public safety service or extend, transfer or relay E-911 calls to appropriate public safety agencies.
(3)
Public safety agency. The term public safety agency means 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 voluntary basis.
(4)
City. The term city shall mean the City of Lynchburg.
(c)
There is hereby imposed and levied by the city upon every purchaser of local telephone service a tax in the amount of $2.00 per month. This tax shall be paid by the purchaser to the seller of local telephone service for the use of the city to pay the capital and installation costs and the recurring maintenance, repair, and system upgrade costs, and personnel salaries or portion of salaries attributable to the operation and maintenance of the city's E-911 system. The amount of this tax may be modified by future action of the Lynchburg City Council to accurately reflect changes in the monthly recurring charges of the E-911 system.
(d)
It shall be the duty of every seller in acting as the tax collecting medium or agency for the city to add the amount of the tax imposed under subsections (c) and (d) of this section to all periodic bills it renders to nonexempt purchasers of local telephone service. The seller shall accept remittances of tax from purchasers at the time it collects the charges for local telephone service and shall report and pay over all tax collected in any calendar month to the collector of city taxes on or before the last day of the first calendar month thereafter. The seller shall also notify the collector of city taxes at this time of the name and address of all purchasers who refuse to pay the tax imposed by this section. The reports required pursuant to this section shall be in a form acceptable to the collector of city taxes.
(e)
Each and every seller shall keep records showing all purchases of local telephone services in the city. These records must show the dates of bills for local telephone service and the amount of tax appearing on each bill. These records shall be kept at the seller's offices for a period of three years for inspection by the duly authorized agents of the city at reasonable times during normal business hours. The duly authorized agents of the city shall have the right, power and authority to make copies thereof.
(f)
The United States of America, the State of Virginia and the political subdivisions, agencies, boards, commissions and authorities of the United States and Virginia are hereby exempted from payment of the tax imposed and levied by this section.
(g)
This tax shall not apply to any local telephone service where a periodic bill is not rendered.
(h)
Any purchaser who willfully fails, refuses or neglects to pay the tax hereby imposed and levied and any seller, or any officer, agent or employee thereof, who with full knowledge willfully refuses to perform the duties imposed on it by subsection (e) with the intent of preventing the collection of this tax shall be guilty of a class 4 misdemeanor. Each failure, refusal or neglect and each day's continuance thereof shall constitute a separate offense.
(i)
Whenever the tax levied by this section is collected by the seller acting as a tax collecting medium or agency for the city and remitted by the seller to the city in accordance with subsection (e), such seller shall be allowed, as compensation for the collection and remittance of this tax, three percent of the amount collected. The seller shall deduct this compensation from the remittances made to the collector of city taxes in accordance with subsection (e).
(j)
Subsection (c) shall be effective on all bills for telephone service rendered on and after September 1, 1996.
(Ord. No. O-85-116, § 1, 6-11-85; Ord. No. O-85-166, § 1, 8-13-85; Ord. No. O-88-226, § 1, 8-9-88; Ord. No. O-90-094, 3-27-90, eff. 12-1-89; Ord. No. O-91-112, 6-11-91, eff. 12-1-90; Ord. No. O-94-170, 6-28-94; Ord. No. O-96-091, 4-23-96, eff. 7-1-96)
(Ord. No. O-85-116, § 1, 6-11-85; Ord. No. O-85-166, § 1, 8-13-85; Ord. No. O-88-226, § 1, 8-9-88; Ord. No. O-90-094, 3-27-90, eff. 12-1-89; Ord. No. O-91-112, 6-11-91, eff. 12-1-90; Ord. No. O-94-170, 6-28-94; Ord. No. O-96-091, 4-23-96, eff. 7-1-96)