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• AN ORDINANCE TO AMEND AND REORDAIN SECTION 30 -221 OF ARTICLE VIII OF CHAPTER 30 OF THE CHARLOTTESVILLE CITY CODE, 1990, AS AMENDED, RELATED TO TAXATION OF CABLE TELEVISION SERVICE. BE IT ORDAINED by the Council of the City of Charlottesville, Virginia, that: 1. Section 30 -221 of the Charlottesville City Code, 1990, as amended, is hereby amended and reordained as follows: ARTICLE VIII. UTILITY TAXES Sec. 30 -221. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Purchaser means every person who purchases a utility service. Seller means every person, whether a public service corporation of the city or not, who sells er- furnshes a utility service. Utility services includes the following services furnished within the City: (i) local telephone service, (ii) electricity service, (iii) gas service, (iv) water service, (v) and monthly or periodical television service,- - f�Nm! - 4nsta + +at +en; provided by cable operators using threugh coaxial or fiber optic cable, or any other type of medium and operating on a franchise basis feeeperative -er-eemm rrty-3-- furtri -shed within the city, (vi) monthly or periodic television services provided by multipoint multichannel video distribution system operators (sometimes known as "wireless" cable operators), (vii) monthly or periodic television service •rovided b Direct Broadcast Satellite S to "DBS" and viii monthly or periodic television service provided by operators of satellite master antenna television systems. Sec. 30 -222. Levied. There is hereby imposed and levied by the city, upon every purchaser of a utility service, a tax in the amount of ten (10) percent of the charge made by the seller against the purchaser with respect to each utility service; provided that, in case any monthly bill submitted by any seller for service shall exceed three thousand dollars ($3,000.00), the tax on that portion of the charge in excess of three thousand dollars ($3,000.00) shall be at the rate of four percent (4 %) of the excess. Bills shall be considered monthly bills if submitted twelve (12) times annually for a period of approximately one (1) month.