§ 20-93. Exemptions.

(a)

The United States of America, the Commonwealth of Virginia and the political subdivisions, boards, commissions and authorities thereof are hereby exempt from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental agencies. The Franklin Memorial Hospital, all churches, volunteer fire departments, volunteer rescue squads, civic clubs and all organizations exempted under sections 58.1-3606 through 58.1-3608 of the Code of Virginia are also exempt from the payment of the tax imposed and levied by this article. It shall be the responsibility of the county to determine which purchasers are exempt from payment of the tax and furnish such information to the supplier.

(b)

The tax imposed and levied by this article shall not apply to telephone service which is paid for by inserting coins into coin-operated telephones owned by a supplier of telephone service.

(c)

Nothing in this article shall apply to any utility service purchased within the Town of Rocky Mount, Virginia or the Town of Boones Mill, Virginia as to any utility services upon which these towns, or either of them, have imposed a utility tax.

(Ord. of 7-21-80, §§ 17-36, 17-41; Amd. of 9-19-00; Amd. of 11-20-00)

(Ord. of 7-21-80, §§ 17-36, 17-41; Amd. of 9-19-00; Amd. of 11-20-00)