Loading...
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AFFILIATED GROUP. The same meaning ascribed to in VA Code § 58.1-3703(C)(10), except, for purposes of this subchapter, the word ENTITY shall be substituted for the word CORPORATION whenever it is used in that section.
CONSUMER. A person who, individually or through agents, employees, officers, representatives, or permittees makes a taxable purchase of local telecommunication services.
MOBILE LOCAL TELECOMMUNICATION SERVICE. Any two-way mobile or portable local telecommunication service, including cellular mobile radio telecommunication service and specialized mobile radio.
MOBILE SERVICE CONSUMER. A person having a telephone number for mobile local telecommunication service who has made a taxable purchase of such service or on whose behalf another person has made a taxable purchase of such service.
MOBILE SERVICE PROVIDER. Every person engaged in the business of selling mobile local telecommunication services to consumers.
RESIDENTIAL CONSUMER. Shall not include any consumer of mobile local telecommunication service.
SERVICE ADDRESS. The location of the telecommunication equipment from which the telecommunication is originated or at which the telecommunication is received by a consumer. However, if the service address is not a defined location, as in the case of mobile telephones, maritime systems, air-to-ground systems and the like, service address shall mean the location of the subscriber’s primary use of the telecommunication equipment within the licensed service area. A mobile service provider may obtain a signed statement from a consumer indicating which county, city or town within the licensed service area is the location of the consumer’s primary use of the telecommunication equipment. A mobile service provider shall be entitled to rely absolutely on a consumer’s signed statement and shall remit the taxes collected to the county, city or town identified by the consumer. In the absence of a signed statement by a consumer, a mobile service provider shall identify the county, city or town of the consumer's primary use and shall remit the tax to such county, city or town based on any other reasonable method, including, without limitation, the consumer’s billing address, service address, or telephone number within the licensed service area.
SERVICE PROVIDER. Every person engaged in the business of selling local telecommunication services to consumers.
(Ord. passed 3-10-2003)
(A) There is imposed and levied by the county upon every consumer of mobile local telecommunication with a service address within the county a tax of 10% of the monthly gross charge to the consumer of mobile local telecommunication; provided, however, that in the event a monthly bill submitted by the mobile service provider exceeds $30 in gross charges, there shall be no tax computed on the amount of the bill in excess of $30.
(B) All taxes imposed by ordinances in effect prior to the adoption of this section shall remain valid in full force and effect.
(Ord. passed 3-10-2003)
Loading...