Minutes 06/22/1993 - Laserfiche WebLink

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TUESDAY, JUNE 22, 1993 THEREFOREBE IT ORDAINED by the Council of the City of Martinsville, in regular session assembled June 22, 1993 that it does hereby amend Chapter 21, Taxation, of the City Code by adding Article VII, Consumer Utility Tax on Telephone Service as follows: The Code of the City of Martinsville (1983) as amended, shall be amended and reordained by the addition of a new Article VII, Consumer Utility Tax on Telephone Service, consisting of §21-89, Definitions; §21-90, Levy of Tax, Amount; §21-91, Payment and Collection Reports and Remittances Generally; §21-92, Preservation of Records; §21-93, Advertising Payments or Absorption of Taxes Prohibited; §21-94, Duty of Provider When Going Out of Business; §21-95, Discount; §21-96, Penalty for Late Remittance; §21-97, Violations of Article; and §21-98, Exceptions to Chapter 21, TAXATION, such new Article VII to read and provide as follows: TAXATION Consumer Utility Tax on Telephone Service §21 - 89 Definitions. The following words and phrases, when used in this article, shall have, for the purposes of this article, the following respective meanings except where the context clearly indicates a different meaning: (a) Telephone company: a person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing local exchange telephone service, inter-exchange service, radio common carrier system or a cellular mobile radio communications system; or a person holding a certificate issued pursuant to §214 of the Communications Act of 1934, as amended, authorizing telephone service, hereinafter called the Company. (b) Telephone Service or Services shall mean any service taxable as local telephone service under the provisions of the Internal Revenue Code of 1954, as amended, to federal communication taxes, as such provisions were in force on December 31, 1971, and shall include both cellular and pager services in addition to regular wired telephone services. (c) Consumer: shall mean each and every single point of delivery or device which is assigned a specific number, code or frequency and which is billed in such manner by the Company. §21 - 90 Levy of Tax, Amount: The tax rate shall be twenty percent of the first fifteen dollars (maximum three dollars) for each residential service and twenty percent of the first fifteen dollars plus five percent of any amount in excess of fifteen dollars for each commercial or business service· §21 - 91 Payment and Collection, Generally Reports and Remittances