Sec. 40-255. - Levies; amount.

(a)

There is hereby imposed and levied by the city, upon each and every purchaser of cable television service inside the corporate limits of the city, a tax in the amount of seven (7) percent of the charge for cable television service made by the seller thereof against the purchaser.

(b)

Cable television service furnished in the corporate limits of the city shall be deemed a utility service.

(Ord. No. 4199-91, § 1)

Sec. 40-256. - Applicability generally.

The tax imposed and levied under this article on purchasers with respect to cable television services shall apply to all charges made for cable television services, except any charge made for a remote control tuning device.

(Ord. No. 4199-91, § 1)

Sec. 40-257. - Exemptions.

The United States of America, the State 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 cable television service used by such governmental agencies.

(Ord. No. 4199-91, § 1)

Sec. 40-258. - Duty of seller to collect and remit; seller's reports.

(a)

It shall be the duty of every seller of cable television service, in acting as the tax collecting medium or agency for the city, to collect from the purchaser, for the use of the city, the tax imposed and levied by this article at the time of collecting the purchase price charged for the service. The tax collected during such calendar month shall be reported and remitted by the seller to the commissioner of the revenue on or before the last day of the second calendar month thereafter. At the same time, the seller shall report the name and address of any purchaser who has refused to pay such tax. The required reports shall be in the form prescribed by the commissioner of the revenue.

(b)

All remittances received hereunder by the commissioner of the revenue shall be promptly turned over to the city treasurer.

(Ord. No. 4199-91, § 1)

Sec. 40-259. - Seller's records.

Each and every seller of cable television service shall keep complete records showing all purchases of such service in the city, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof and the amount of tax imposed under this article. Such records shall be kept open for inspection by the duly authorized 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.

(Ord. No. 4199-91, § 1)

Sec. 40-260. - Violation of article by seller.

Any seller violating the provisions of this article, and any officer, agent or employee of any seller violating the provisions of this article, shall be deemed guilty of a Class 4 misdemeanor. Each failure, refusal, neglect or violation and each day's continuance thereof shall constitute a separate offense.

(Ord. No. 4199-91, § 1)

Sec. 40-261. - General duty of treasurer to collect.

The city treasurer shall be charged with the power and the duty of collecting the tax levied and imposed under this article and shall cause the same to be paid into the general fund of the city.

(Ord. No. 4199-91, § 1)

Sec. 40-262. - Assessment and collection of delinquencies.

It shall be the duty of the commissioner of the revenue to assess taxes reported by the seller to be unpaid under this article against the purchaser, together with a penalty of five (5) percent, but in no case less than one dollar ($1.00). These assessments shall be turned over to the city treasurer, who shall collect the taxes and penalty in the same manner as other delinquent taxes are collected.

(Ord. No. 4199-91, § 1)