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TUESDAY, JUNE 22, 1993 <br /> <br />(a) <br /> <br />It shall be the responsibility of every seller or provider of <br />telephone service to consumers of telephone service within <br />the City of Martinsville to bill and collect this levy on <br />each bill rendered by it. Such seller or provider shall <br />report to the Director of Finance of the City of Martinsville <br />the tax revenue during each calendar month and shall remit <br />the tax collected to the City Treasurer of the City of <br />Martinsville on or before the last day of each month for <br />taxes collected for the prior month. <br /> <br />(b) <br /> <br />The seller or provider shall keep complete records showing <br />all purchases of telephone service to and by consumers in the <br />City of Martinsville, which records shall show the dates of <br />service, datesof billing, dates of payments thereof, and the <br />amount(s) of tax imposed hereunder, such records shall be <br />available for inspection by duly authorized agents of the <br />City of Martinsville at reasonable times. <br /> <br />§21 - 92 Preservation of Records: <br /> <br />It shall be the duty of any seller or provider of telephone <br />service liable for collecting taxes under this article to keep and <br />preserve for a period of three years records described in this <br />Article. <br /> <br />§21 - 93 Advertising Payments or Absorption of Tax <br /> Prohibited: <br /> <br />No seller or provider of telephone service shall advertise or hold <br />out to the public in any manner, directly or indirectly, that all <br />or any part of the tax imposed under this Article will be paid or <br />absorbed by the seller or by anyone else, or that the seller or <br />anyone else will relieve the purchaser of the payment of all or <br />any part of the tax. <br /> <br />§21 - 94 Duty of Seller or Provider When Going Out of <br /> Business: <br /> <br />Whenever any seller or provider of any service covered by this <br />Article shall cease to operate or otherwise dispose of his <br />business, any tax payable under this Article shall become <br />immediately due and payable and such person shall immediately make <br />a report and pay the tax due. <br /> <br />§21 - 95 Discount <br /> <br />For the purpose of compensation on telephone utility or service <br />provided for accounting for and remitting the tax levied by this <br />Article, such telephone utility or service provider shall be <br />allowed three percent of the amount of the tax due and accounted <br />for in the amount of the tax due and accounted for in the form of <br />a deduction in submitting the return and paying the amount due by <br />it provided the amount due is not delinquent. <br /> <br />§21 - 96 Penalty for Late Remittance: <br /> <br />(a) <br /> <br />If any seller or provider of a telephone service taxable <br />under this Article fails or refuses to file any report <br /> <br /> <br />