HomeMy WebLinkAbout94-02ORDINANCE No. 94-2
• ORDINANCE ESTABLISHING SPECIAL UTILITY TAX
FOR 911 EMERGENCY TELEPHONE SYSTEM
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Adotped: January 18, 1994
Effective: January 18, 1994
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ORDINANCE N0.94- 2
ORDINANCE ESTABLISHING SPECIAL UTILITY TAX
FOR 911 EMERGENCY TELEPHONE SYSTEM
WHEREAS, the Town of Pulaski has established an enhanced 911 emergency telephone system,
hereinafter referred to as E-911, as defined herein; and,
WHEREAS, by agreement with Pulaski County, Virginia, the County taxed all County residents
with a special tax on the consumers of the telephone service as allowed by §58.1-3813 of the
1950 Code of Virginia, and the proceeds of the tax were shared between the Town and
County; and,
WHEREAS, the County has requested that the Town henceforth tax its residents separately;
NOW, THEREFORE, be it ordained by the Town Council of the Town of Pulaski, Virginia,
sitting in regular session on January 18, 1994, that in accordance with §58.1-3813 of the 1950
Code of Virginia, as amended, there is hereby imposed and levied by the Town of Pulaski,
effective on every purchaser of local telephone service in the Town of Pulaski, a tax in the
• amount of forty-two cents ($0.42) per month. The tax shall be utilized for the capital,
installation and maintenance costs of the E-911 emergency telephone system and all recurring
maintenance, repair, and system upgrade costs, and salaries or portion of salaries of
dispatchers or call-takers paid by the Town which are directly attributable to the E-911
program only.
The tax will be effective with the later of (1) bills dated sixty days after a copy of this
ordinance is sent to the seller as set forth herein, or (2) bills dated on or after March 31, 1994.
As used in this Ordinance, the following phrases shall have the following meanings:
An "E-911 system" means a telephone service which utilizes a computerized system to
automatically route emergency telephone calls placed by dialing the digits "911" to
the proper public safety answering point serving the jurisdiction from which the
emergency telephone call was placed. An E-911 system includes selective routing of
telephone calls, automatic telephone number identification, and automatic location
identification performed by computers and other ancillary control center
communications equipment.
2. "Public safety answering point" means a communications facility operated on a
twenty-four-hour basis which first receives E-911 calls from persons in an E-911
service area and which may, as appropriate, directly dispatch public safety services or
• extend, transfer, or relay E-911 calls to appropriate public safety agencies.
3. "Public safety agency" means a functional division of a public agency which provides
fire-fighting, police, medical, or other emergency services or a private entity which
provides such services on a voluntary basis.
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• The tax is to be collected by the seller or sellers of local telephone service serving the Town of
Pulaski, Virginia. It will be the duty of each such seller to add the tax to the periodic bills it
renders to non-exempt purchasers of local telephone service. All amounts received shall be
remitted to the Town Finance Director on or before the last day of the next calendar month
thereafter.
Each seller shall keep records of all transactions subject to this tax and all taxes imposed and
collected. Such records shall be available to reasonable inspection by the Town for a period
of three (3) years from date of service.
The United States of America, the Commonwealth of Virginia, and any political subdivion,
agencies, boards, and commissions of the same are hereby exempted from this tax. Services
not billed on a periodic basis are also exempt.
Any purchaser who willfully fails, refuses, or neglects to pay the tax imposed hereby and any
seller or officer, agent or employee of such seller who willfully fails to perform the duties
imposed herein shall upon conviction be subject to a fine of not more than twenty-five dollars
($25.00) and shall be responsible for restitution. Each act of failure, refusal, or neglect shall
be a separate offense.
Any seller collecting the tax imposed herein shall be allowed compensation of not more than
• three percent (3%) of the amount of tax due and accounted for in the form of a deduction in
submitting the return and paying the amount due by it.
The Town Finance Director will notify the seller or sellers of telephone service serving the
Town of the date on which this tax is to be imposed by certified mail to the registered agent of
such seller forthwith.
This Ordinance is effective upon adoption and is adopted by duly recorded vote of the Town
Council as follows:
Charles D. Crispin Aye
J. R. Schrader, Jr. dye
Roy H. D'Ardenne, Jr. y~ e
W. H. Schrader, Jr. ~
Andrew L. Graham Aye
E. G. Black, Jr. Absent
-
Alma Holston ~
Robert N. Glenn Aye
B
Y
Gary C. ancock, Mayor
ATTEST:
~~ ~.
• Ruth Harrell
Clerk of Council
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I, Ruth A. Harrell, Clerk of the Council of the Town of Pulaski, Virginia, Do hereby
• certify that the foregoing Ordinance No. 94-2 establishing special utility tax for
911 emergency telephone system is a true and correct copy set out and adopted by the
recorded vote of the Town Council on January 18, 1994.
~ieiG~ .~ ~iCVi`4~
Ruth A. Harrell, Clerk of Council
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