§ 111.43 LICENSE TAX ON CERTAIN PUBLIC SERVICE CORPORATIONS.
   (A)   In accordance with VA Code § 58.1-3731, as amended, there is hereby imposed and levied a license tax on:
      (1)   Telephone and telegraph companies;
      (2)   Water companies; and
      (3)   Heat, light and power companies (except electric suppliers, gas utilities and gas suppliers as defined in VA Code § 58.1-400.2 and pipeline distribution companies as defined in VA Code § 58.1-2600).
   (B)   Such tax shall be at a rate of 0.5% of the gross receipts of such company accruing from sales to the ultimate consumer in the Town of Occoquan.
   (C)   However, in the case of telephone companies, charges for long distance telephone calls shall not be included in gross receipts for purposes of license taxation.
(Ord. O-2024-05, passed 9-17-2024)