(A) Findings. The Board of Supervisors finds that it is proper and desirable to establish an E-911 system in Northampton County, Virginia; that the local telephone service company has central office equipment which will permit the establishment of such a system; that an E-911 system will be installed in Northampton County, Virginia; and that it is necessary to impose a special tax for the purpose of establishing and maintaining such a system.
(B) Purpose. This subchapter is enacted to levy a special tax on the consumers of telephone services for the purpose of providing revenue for the establishment and maintenance of an E-911 system.
(C) (1) Authority. This subchapter is adopted pursuant to the authority granted by VA Code § 58.1-3813.1, as amended.
(2) Unlawful acts.
(a) It shall be unlawful for any nonexempt purchaser of local telephone service to willfully refuse, fail or neglect to pay the tax imposed on or before the due date of the tax as stated on the bill prepared therefor by the seller.
(b) It shall be unlawful for seller or any of seller’s officers, directors, agents and employees to fail or refuse to perform any of those duties imposed upon such seller under the terms hereof.
(c) Each failure, refusal and neglect and each days continuance thereof shall constitute a separate offense.
(Ord. passed 3-13-1989)