§ 26-637. Levy of tax for enhanced emergency telephone service.  


Latest version.
  • A tax of $36.00 per year, payable at the rate of $3.00 per month, is hereby imposed on each consumer for each line of telephone service provided by any corporation subject to Code of Virginia, § 58.1-2600 et seq. However, Federal, State and local government agencies and consumers of CMRS, as defined in Code of Virginia, § 56-484.12, shall not be subject to this tax. The tax payable each month shall be added to monthly statements tendered for telephone service in an amount equal to $3.00 per line serving each such consumer of telephone service and shall be paid to the company tendering the statement. The telephone company shall make remittance of the taxes collected by virtue of the enactment of this section simultaneously with remittance of the utility tax collected by such company pursuant to Section 26-365.

    (Code 1993, § 27-153; Code 2004, § 98-319)

(Code 1993, § 27-153; Code 2004, § 98-319)