1948 ORDINANCES - Laserfiche WebLink

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AN ORDINANCE LEVYING A TAX ON PURCHASES OF UTILITY SERVICES, FIXING THE AMOUNT OF TAX, PROVIDING FOR ITS COLLECTION, AND PRESCRIBING PENALTIES FOR THE VIOLATION OF THIS ORDINANCE. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT IN ORDER TO PROVIDE FUNDS TO MEET THE GENERAL APPROPRIATIONS MADE AND TO BE MADE AND FOR THE PAYMENT OF SUMS REQUIRED BY LAW TO BE RAISED FOR ACCOUNT OF THE CITY DEBT, A TAX BE LEVIED AS FOLLOWS: SECTION 1. THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ORDI- NANCE SHALL FOR THE PURPOSES OF THIS ORDINANCE HAVE THE FOLLOWING RESPECTIVE MEANINGS EXCEPT WHERE THE CONTEXT CLEARLY INDICATES A DIF- FERENT MEANING. (A) PERSON. THE WORD "PERSON" SHALL INCLUDE INDIVIDUALS, FIRMS, PARTNERSHIPS, ASSOCIATIONS, CORPORATIONS, AND COMBINATIONS OF INDIVIDUALS OF WHATEVER FORM AND CHARACTER. (B) UTILITY SERVICES. THE PHRASE "UTILITY SERVICE" SHALL INCLUDE LOCAL TELEPHONE SERVICE, ELECTRICITY SERVICE, GAS SERVICE, AND WATER SERVICE FURNISHED IN THE CORPORATE LIMITS OF THE CITY OF CHARLOTTESVILLE. (C) PURCHASER. THE WORD "PURCHASER" SHALL INCLUDE EVERY PERSON WHO PURCHASES A UTILITY SERVICE. (D) SELLER. THE WORD "SELLER" SHALL INCLUDE EVERY PERSON WHETHER A PUBLIC SERVICE CORPORATION OR THE MUNICIPALITY OF THE CITY OF CHARLOTTESVILLE, OR NOT, WHO SELLS OR FURNISHES A UTILITY SERVICE. SECTION 2. THERE IS HEREBY IMPOSED AND LEVIED BY THE CITY OF CHARLOTTESVILLE UPON EACH AND EVERY PURCHASER OF A UTILITY SERVICE A TAX IN THE AMOUNT OF FIVE PER CENTUM (5%) OF THE CHARGE MADE BY THE SELLER AGAINST THE PURCHASER WITH RESPECT TO EACH UTILITY SERVICE, WHICH TAX, IN EVERY CASE, SHALL BE COLLECTED BY THE SELLER FROM THE PURCHASER AND SHALL BE PAID BY THE PUR- CHASER UNTO THE SELLER FOR THE USE OF THE CITY OF CHARLOTTESVILLE AT THE TIME THAT THE PURCHASE PRICE OR SUCH CHARGE SHALL BECOME DUE AND PAYABLE UNDER THE AGREEMENT BETWEEN THE PURCHASER AND THE SELLER. PROVIDED, HOW- EVER, 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 TWO PER CENTUM (2%) OF SAID EXCESS. BILLS SHALL BE CONSIDERED MONTHLY BILLS IF SUBMITTED TWELVE (12) TIMES ANNUALLY FOR A PERIOD OF AP- PROXIMATELY ONE MONTH. SECTION 3. IT SHALL BE THE DUTY OF EVERY SELLER IN ACTING AS THE TAX COL- LECTING MEDIUM OR AGENCY FOR THE CITY OF CHARLOTTESVILLE TO COLLECT FROM THE PURCHASER FOR THE USE OF THE CITY THE TAX HEREBY IMPOSED AND LEVIED AT THE TIME OF COLLECTING THE PURCHASE PRICE CHARGED THEREFOR AND THE TAXES COLLECTED DURING EACH CALENDAR MONTH SHALL BE REPORTED BY EACH SELLER TO THE COMMISSIONER OF THE REVENUE AND SHALL REMIT THE AMOUNT OF TAX SHOWN BY SAID REPORT TO HAVE BEEN COLLECTED TO THE CITY TREASURER ON OR BEFORE THE LAST DAY OF THE FIRST CALENDAR MONTH THEREAFTER, TOGETHER WITH THE NAME AND AD- DRESS OF ANY PURCHASER WHO HAS REFUSED TO PAY HIS TAX. THE REQUIRED REPORTS SHALL BE IN THE FORM PRESCRIBED BY THE COMMISSIONER OF THE REVENUE. THE TAX LEVIED OR IMPOSED UNDER THIS ORDINANCE WITH RESPECT TO THE PURCHASE OF ANY UTILITY SERVICE SHALL BE APPLICABLE TO CHARGES FIRST APPEARING ON BILLS RENDERED JULY 1, 1948, AND THEREAFTER. SECTION 4. EACH AND EVERY SELLER SHALL KEEP COMPLETE RECORDS SHOWING ALL PURCHASES IN THE CITY, WHICH RECORDS SHALL SHOW THE PRICE CHARGED AGAINST EACH PURCHASER WITH RESPECT TO EACH PURCHASE, THE DATE THEREOF, AND THE DATE OF PAYMENT THEREOF, AND THE AMOUNT OF TAX IMPOSED HEREUNDER, AND SUCH RECORDS SHALL BE KEPT OPEN FOR INSPECTION BY THE DULY AUTHORIZED AGENTS OF THE CITY AT REASONABLE TIMES, AND THE DULY AUTHORIZED AGENTS OF THE CITY SHALL HAVE THE RIGHT, POWER AND AUTHORITY TO MAKE SUCH TRANSCRIPTS THEREOF DURING SUCH TIMES AS THEY MAY DESIRE. SECTION 5. THE UNITED STATES OF AMERICA, THE STATE OF VIRGINIA, AND THE POLITICAL SUB-DIVISIONS, BOARDS, COMMISSIONS, AND AUTHORITIES THEREOF, ARE HEREBY EXEMPTED FROM THE PAYMENT OF THE TAX IMPOSED AND LEVIED BY THIS OR- DINANCE WITH RESPECT TO THE PURCHASE OF UTILITY SERVICES USED BY SUCH GOV- ERNMENTAL AGENCIES. SECTION 6. THE TAX HEREBY IMPOSED AND LEVIED ON PURCHASERS WITH RESPECT TO LOCAL TELEPHONE SERVICE SHALL APPLY TO ALL CHARGES MADE FOR LOCAL TELE- PHONE SERVICE, EXCEPT LOCAL MESSAGES WHICH ARE PAID FOR BY INSERTING COINS IN COIN OPERATED TELEPHONES. SECTION 7. THE TAX HEREBY IMPOSED AND LEVIED SHALL NOT APPLY TO THE PUR- CHASE OF BOTTLED WATER. SECTION 8. IN ALL CASES WHERE THE SELLER COLLECTS THE PRICE FOR UTILITY SERVICES PERIODICALLY, THE TAX HEREBY IMPOSED AND LEVIED MAY BE COMPUTED ON THE AGGREGATE AMOUNT OF PURCHASES DURING SUCH PERIOD, PROVIDED THAT THE AMOUNT OF THE TAX TO BE COLLECTED SHALL BE THE NEAREST WHOLE CENT TO THE AMOUNT COMPUTED.