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[7 AN ORDINANCE AMENDING AND REENACTING AN ORDINANCE ADOPTED ON APRIL 269 19489 AND SPREAD IN CHARLOTTESVILLE ORDINANCE BOOK NUMBER 3 AT PAGES NUMBER 38 AND 399 ENTITLED 'ANI ORDINANCE LEVYING A TAX ON PURCHASES OF UTILITY SERVICES, FIXING THE 0,40UNT 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 THE ORDINANCE ADOPTED ON APRIL 26, 1946 AND SPREAD IN CHARLOTTESVILLE ORDINANCE BOOK NUMBER 3 AT PAGES 38 AND 39%, RELATING TO THE LEVYING OF A TAX ON PURCHASES OF UTILITY SERVICES9 IS HEREBY AMENDED AND REENACTED TO READ AS FOLLOWS: BE IT ORDAINED BY THE COUNCIL CF 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 DEBTS A TAX BE LEVIED AS FOLLOWS: SECTION 1. THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS ORDINANCE SHALL FOR THE PURPOSES OF THIS ORDINANCE HAVE THE FOLLOWING RESPECTIVE MEANINGS EXCEPT WHERE THE CONTEXT CLEARLY INDICATES A DIFFERENT MEANING. (A) PERSON. THE WORD "PERSON" SHALL INCLUDE INDIVIDUALS: FIRMS9 PARTNERSHIPS9 ASSOCIATIONSt CORPORATIONS: AND COMBINATIONS OF INDIVIDUALS OF WHATEVER FORM AND CHARACTER. (B) UTILITY SERVICES. THE PHRASE "UTILITY SERVICE" SHALL INCLUDE LOCAL TELEPHONE SERVICES ELECTRICITY SERVICES GAS SERVICES WATER. SERVICE AND THE MONTHLY OR PERIODICAL TELEVISION SERVICES AFTER INSTALLATIONS THROUGH COAXIAL CABLE OR ANY OTHER MEDIUM ON A FRANCHISE BASIS (COOPERATIVE OR COMMUNITY) FURNISHED IN THE CORPORATE LIMITS OF THE CITY OF CHARLOTTESVILLE. cV (C) PUP(;HASER. THE WORD "PURCHASER" SHALL INCLUDE EVERY PERSON WHO W PURCHASES A UTILITY SERVICE. Q (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 FURNISHED A UTILITY SERVICE, SECTION 6, THE TAX HEREBY IMPOSED AND LEVIED ON PURCHASERS WITH RESPECT TO LOCAL TELEPHONE SERVICE SHALL APPLY TO ALL CHARGES MADE FOR LOCAL TELEPHONE SERVICE. EXCEPT LOCAL MESSAGES WHICH ARE PAID FOR BY INSERTING COINS IN COIN OPERATEL TELEPHONES. • SECTION T. THE TAX HEREBY IMPOSED ANT) LEVIED SHALL NOT APPLY TO THE PURCHASE OF BOTTLED WATER. SECTION 2. THERE IS HEREBY IMPOSED AND LEVIED BY THE CITY OF CHARLOTTESVILLE UPON EACH AND EVERY PURCHASES 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 SERVICES WHICH TAX9 IN EVERY CASES SHALL BE COLLECTED BY' THE SELLER FROM THE PURCHASER AND SHALL BE PAID BY THE PURCHASER 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 AGREENIENT BETWEEN THE PURCHASER AND THE SELLER. PROVIDED, HOWEVER9 THAT IN CASE ANY MONTHLY BILL SUBMITTED BY ANY SELLER FOR SERVICE SHALL EXCEED THREE THOUSAND DOLLARS ("39000.00), 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 CEMTUM (21"o) OF SAID EXCESS. BILLS SHALL BE CONSIDERED MONTHLY BILLS IF SUBMITTED TWELVE (12) TIMES ANNUALLY FOR A PERIOD OF APPROXIMATELY ONE MONTH. SECTION 3. IT SHALL BE THE DUTY OF EVERY SELLER IN ACTING AS THE TAX COLLECTING 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 THEREAFTER9 TOGETHER WITH THE NAME AND ADDRESS 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 RECORIPS SHOWING ALL PURCHASES IN THE CITY9 WHICH RECORDS SHALL SHOW THE PRICE CHARGED AGAINST EACH PURCHASER WITH RESPECT TO EACH PURCHASES THE DATE THEREOF9 AND THE DATE OF PAYMENT THEREOF9 AND THE AMOUNT OF TAX IMPOSED HEREUNDER9 AND SUCH RECORDS SHALL BE KEPT OPEN FOR INSPECTION BY THE DULY AUTHORIZED AGENTS OF THE CITY AT REASON— ABLE TIMESt AND THE DULY AUTHORIZED AGENTS OF THE CITY SHALL HAVE THE RIGHTS 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 VIRGINIAS AND THE POLITICAL SUBDIVISIONS9 BOARDS9 COMMISSIONS AND AUTHORITIES THEREOF9 ARE HEREBY EXEMPTED FROM THE PAYMENT OF THE TAX IMPOSED AND LEVIED BY THIS ORDINANCE WITH RESPECT TO THE PURCHASE OF UTILITY SERVICES USED BY SUCH GOVERNMENTAL 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 TELEPHONE SERVICE. EXCEPT LOCAL MESSAGES WHICH ARE PAID FOR BY INSERTING COINS IN COIN OPERATEL TELEPHONES. • SECTION T. THE TAX HEREBY IMPOSED ANT) LEVIED SHALL NOT APPLY TO THE PURCHASE OF BOTTLED WATER.