(A) Tax. There is imposed and levied by the County of Northampton upon every purchaser of local telephone service a special tax in the amount of $2 per month which tax shall be paid by such purchasers to the seller as collection agent for the said Northampton County.
(B) Exemption from tax. The tax imposed by this subchapter shall not apply to the United States of America, Commonwealth of Virginia, its political subdivisions and their respective agencies, boards, commissions and authorities, including public safety agencies.
(C) Exception to imposition of tax. The tax imposed by this subchapter shall not apply to any local telephone service where a periodic bill is not rendered.
(Ord. passed 3-13-1989; Am. Ord. passed 2-9-1998; Am. Ord. passed 6-13-2005)