§ 146-34. Definitions.  


Latest version.
  • The following words and phrases, when used in this article, shall, for the purpose of this article, have the following respective meanings, except when the context clearly indicates a different meaning:
    GROSS RECEIPTS
    Gross earnings and receipts derived from business conducted by telephone, telegraph, heat, light and power companies within the County of Shenandoah, Virginia, as reportable pursuant to § 58.1-2628, Code of Virginia.
    TELEPHONE, TELEGRAPH, HEAT, LIGHT AND POWER COMPANIES
    Those corporations subject to the provisions of Article 2, Chapter 26, Title 58.1, Code of Virginia 1950, as amended.
    YEAR
    Calendar year, beginning January 1 and ending December 31.