§ 20-166. Tax imposed; exclusions.

Every person engaged in the business of providing telephone service within the county shall pay, for the privilege, an annual license tax equal to one-half of one percent of the gross receipts from local telephone exchange service to subscribers located within the county during the preceding calendar year, excluding, however, receipts attributable to service supplied the governments of the United States and the Commonwealth of Virginia, their political subdivisions or agencies, and charges paid by the insertion of coins into boxes of pay telephones.

(Ord. of 6-21-82)

State Law reference— Authority for above tax, Code of Virginia, § 58-578.

(Ord. of 6-21-82)

State law reference

Authority for above tax, Code of Virginia, § 58-578.