§ 70-183. Local telephone service, water and sewer service; imposition and amount; procedure as to payment.
(a)
Imposition and amount of tax on local telephone service, water service and sewer service:
There is imposed and levied by the city upon each consumer of local telephone service a tax in the amount of 20 percent of the monthly gross charge, as defined by Code of Virginia § 58.1-38 12, and upon each consumer of water service and sewer service a tax in the amount of 20 percent of the monthly charge, exclusive of any federal tax hereof, made by the seller against the consumer with respect to each of the aforementioned utility services, which tax, in every case, shall be collected by the seller from the consumer and shall be paid by the consumer to the seller for the use of the city at the time the purchase price or such charge shall become due and payable under the agreement between the consumer and the seller; provided, however, that in respect of each of these aforementioned services, in case any monthly bill submitted by any seller for residential service shall exceed $15.00, there shall be no tax computed on so much of such bill as shall exceed $15.00; and in case any monthly bill submitted by any seller for commercial or industrial service shall exceed $180.00, there shall be no tax computed on so much of such bill as shall exceed $180.00. Bills shall be considered monthly bills if submitted 12 times annually for a period of approximately one month. In case bills are submitted by a seller for two months' service, then the tax shall be computed as if the figure of $15.00 specified in this section were $30.00, and the figure $180.00 specified in this section were $360.00.
(b)
Duty of seller generally:
It shall be the duty of every seller in acting as the tax collecting medium or agency for the city to collect from the consumer for the use of the city the tax hereby imposed and levied at the time of collecting the purchase price charged therefor. The taxes collected during each calendar month shall be reported and paid by each seller to the city treasurer on or before the last day of the second calendar month thereafter, together with the name and address of any consumer who has refused to pay his tax.
(Ord. No. 03-29, § 1, 6-17-03)
(Ord. No. 03-29, § 1, 6-17-03)