All persons engaged in the business of providing telephone communications in the town shall pay for the privilege an annual license tax equal to 0.5% of the gross receipts during the preceding year from local telephone exchange service, including flat rate service and message rate service, but excluding long distance telephone calls.
(1997 Code, § 18-78) (Ord. passed 5-31-1983)
Statutory reference:
Authority for this section, see VA Code, § 58.1-3731