§ 70-296. Levy and rate.

(a)

There is hereby imposed and levied by the city upon each and every purchase of telephone service, a special tax in the amount of $2.00 per month.

(b)

Prior to the imposition of this tax, the city council has found that an E-911 emergency telephone service system as defined in state law will be installed in the city and that the telephone company serving the city has central office equipment which will permit such system to be established.

(c)

This special tax is in addition to any other tax imposed by the city upon consumers of telephone services, and shall not be in lieu of, or abatement of, any such other tax.

(Code 1972, § 8-100; Ord. No. 01-16, 6-26-01)

State Law reference— Definitions pertaining to local tax for enhanced emergency telephone service, Code of Virginia, § 58.1-3813.

(Code 1972, § 8-100; Ord. No. 01-16, 6-26-01)

State law reference

Definitions pertaining to local tax for enhanced emergency telephone service, Code of Virginia, § 58.1-3813.