§ 4-6.2-5. Local tax for enhanced emergency telephone service.

In addition to the consumer utility tax imposed on local telephone service, pursuant to Virginia Code § 58.1-3813.1, a special tax is imposed and levied on each consumer for each telephone line serving such consumer (excluding federal, state and local government agencies) of telephone service or services provided by any corporation providing telephone services in the County. This special tax is imposed at a rate of $2.50 per month on each telephone line that is not excluded from this tax. This tax shall be added to all monthly statements tendered to purchasers of telephone service by sellers of telephone service, and the purchaser shall pay this tax to the seller of telephone service that tendered the statement. The telephone company shall remit to the County all taxes imposed by this Section simultaneously with remittance of the utility tax collected by such telephone company pursuant to this Article. All tax revenues raised pursuant to this Section shall be accounted for and used in accordance with Virginia Code § 58.1-3813.1. (11-03-04.)