| § 70-181. Definitions. |
| § 70-182. Penalty for violation of article. |
| § 70-183. Local telephone service, water and sewer service; imposition and amount; procedure as to payment. |
| § 70-184. Electric utilities; imposition and amount; procedure as to payment. |
| § 70-185. Exemptions—Governmental agencies. |
| § 70-186. Same—Local calls from coin-operated telephones. |
| § 70-187. Duty of treasurer. |
| § 70-188. Records to be kept by seller; inspection of records. |
| §§ 70-189—70-215. Reserved. |
|
Footnotes: --- (4) ---
Editor's note— Ord. No. 03-29, § 1, adopted June 17, 2003, amended Art. IV, §§ 70-181 through 70-188, in its entirety, and provided material for a new Art. IV, §§ 70-181 through 70-188, to read as herein set out. Former §§ 70-181 through 70-188 pertained to similar material and derived from Code 1972, §§ 8-58—8-65, and Ord. No. 00-01, adopted 10-3-2000. Charter reference— Tax on public utility services, § 3. State Law reference— Consumer utility taxes, Code of Virginia, § 58.1-3812 et seq. |