All service providers shall bill the consumer utility tax on local telephone service
to all users who are subject to the tax and to whom it delivers telephone service,
and all such service providers shall remit the same to the County. In accordance with
Virginia Code § 58.1-3814, service providers shall pay to the County all such taxes
collected. If any consumer receives and pays for telephone service but refuses to
pay the tax imposed by this Section, then the service provider shall notify the County
of the name and address of such consumer. If any consumer fails to pay a bill issued
by a service provider, including the tax imposed by this Section, the service provider
must follow its normal collection procedures and upon collection of the bill or any
part thereof must apportion the net amount collected between the charge for electric
service and the tax and remit the tax portion to the County. Any tax paid by the consumer
to the service provider shall be deemed to be held in trust by such provider until
remitted to this jurisdiction. (38-00-4, § 1)
