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42 CITY OF CHARLOTTESVILLE "AN ORDINANCE levying a tax on purchases of utility serv- ices. Fixing the amount of tax, providing for its collection, and prescribing penalties for the violation of this ordi- nance." 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 individ- uals, 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, water service and the monthly or period- ical television service, after installation, through coax- ial cable or any other medium on a franchise basis (cooperative or community) furnished in the corpor- ate 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 per- son whether a public service corporation or the muni- cipality 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 (57c) of the charge made by the seller against the purchaser with respect to each utility service, which tax, in every case, shall be col- lected by the seller from the purchaser and shall be paid by the purchaser unto the seller for the use of the City of Char- lottesville at the time the purchase price or such charge shall become due and payable under the agreement between the purchaser and the seller. Provided, however, 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 approximately one month.