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• <br />• <br />• <br />AN ORDINANCE <br />TO AMEND AND REORDAIN SECTION 30 -221 OF ARTICLE VIII <br />OF CHAPTER 30 OF THE CHARLOTTESVILLE CITY CODE, 1990, <br />AS AMENDED, RELATED TO TAXATION OF CABLE TELEVISION SERVICE. <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia, that: <br />1. Section 30 -221 of the Charlottesville City Code, 1990, as <br />amended, is hereby amended and reordained as follows: <br />ARTICLE VIII. UTILITY TAXES <br />Sec. 30 -221. Definitions. <br />The following words, terms and phrases, when used in this <br />article, shall have the meanings ascribed to them in this section, <br />except where the context clearly indicates a different meaning: <br />Purchaser means every person who purchases a utility service. <br />Seller means every person, whether a public service corporation <br />of the city or not, who sells er -furrt shes a utility service. <br />Utility services includes the following services furnished <br />within the City: (i) local telephone service, (ii) electricity <br />service, (iii) gas service, (iv) water service, (v) and monthly or <br />periodical television service ;-.11- f4-e- irtstaI1ettert; provided by <br />cable operators using threne}h coaxial or fiber optic cable, or any <br />other type of medium and operating on a franchise basis <br />feeeperet4ve -er r r- i-ty)- lrrri -shed within the city, (vi) monthly <br />or periodic television services provided by multipoint multichannel <br />video distribution system operators (sometimes known as "wireless" <br />cable operators), (vii) monthly or periodic television service <br />provided by Direct Broadcast Satellite Systems ( "DBS "), and (viii) <br />monthly or periodic television service provided by operators of <br />satellite master antenna television systems. <br />Sec. 30 -222. Levied. <br />There is hereby imposed and levied by the city, upon every <br />purchaser of a utility service, a tax in the amount of ten (10) <br />percent of the charge made by the seller against the purchaser with <br />respect to each utility service; provided that, in case any monthly <br />bill submitted by any seller for service shall exceed three <br />thousand dollars ($3,000.00), the tax on that portion of the charge <br />in excess of three thousand dollars ($3,000.00) shall be at the <br />rate of four percent (4%) of the excess. Bills shall be considered <br />monthly bills if submitted twelve (12) times annually for a period <br />of approximately one (1) month. <br />1 <br />