ORDINANCE NO. 05-15( )
AN ORDINANCE TO AMEND CHAPTER 15, TAXATION, ARTICLE XIV, ENHANCED EMERGENCY TELEPHONE SERVICE TAX--E-911, OF THE CODE OF THE COUNTY OF ALBEMARLE, VIRGINIA
BE IT ORDAINED By the Board of Supervisors of the County of Albemarle, Virginia, that Chapter 15, Taxation, Article XIV, Enhanced Emergency Telephone Service Tax—E-911, is hereby amended and reordained as follows:
Sec. 15-1400 Enhanced emergency telephone service tax—Levy and rate; effective date; exemptions
CHAPTER 15. TAXATION
ARTICLE XIV. ENHANCED EMERGENCY TELEPHONE SERVICE TAX--E-911
Sec. 15-1400 Enhanced emergency telephone service tax--Levy and rate; effective date; exemptions.
A. Pursuant to Virginia Code § 58.1-3813.1, there is hereby
imposed a special tax on consumers of telephone service in the amount of
dollars ($2.00) three dollars ($3.00) per month for each access line.
B. Amounts collected from this tax shall be used solely to pay for reasonable, direct recurring and nonrecurring capital costs, and operating expenses incurred by a public safety answering point in designing, upgrading, leasing, purchasing, programming, installing, testing, administering, delivering, or maintaining all necessary data, hardware and software required to receive and process emergency telephone calls through an E-911 system, including salaries and fringe benefits of dispatchers and direct call-takers of an E-911 system and costs incurred in training dispatchers and direct call-takers in receiving and dispatching emergency telephone calls, and the salary and fringe benefits of the public safety answering point director or coordinator so long as such person has no other duties other than the responsibility for the public safety answering point.
C. This tax shall not be imposed on federal, state or local government agencies or on consumers of CMRS, as such term is defined in Virginia Code § 56-484.12.
D. This tax shall apply to all bills rendered on and after
September 1, 2002 November 1, 2005.
(Ord. of 2-6-91; Ord. No. 95-8(1), 7-12-95; Code 1988, § 8-59; Ord. 98-A(1), 8-5-98; Ord. 02-15(2), 4-17-02; Ord. 05-15(1), 6-1-05)
This ordinance shall be effective on and after November 1, 2005.
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