1966 ORDINANCES - Laserfiche WebLink

Home Browse Search

4k TAXES ON LICENSE'S 43 Section 3. It shall be the duty of every seller in acting as the tax collecting medium or agency for the City of Charlottes- ville to collect from the purchaser for the use of City the tax hereby imposed and levied at the time of collecting the pur- chase 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 address of any pur- chaser 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 appli- cable to charge first appearing on bills rendered July 1, 1948, and thereafter. Section 4. Each and every seller shall keep complete rec- ords 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 author- ized 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 subdivisions, boards, commissions and, authorities thereof, are hereby exempted from, the pay- ment of the tax imposed and levied by this ordinance with respect to the purchase of utility services used by such govern- mental agencies. Section 6. The tax hereby imposed and levied on pur- chases with respect to local telephone service shall apply to all charges made for local telephone service, except local mes- sages which are paid for by insetting coins in coin operated telephones. Section 7. The tax hereby imposed and levied shall not apply to the purchase of bottled water. Section 8. In all cases where the seller collects the price for utility service periodically, the tax hereby imposed and levied may be computed on the aggregate amount of purchases .K