§ 83-2. Service established; special tax.

A. 

There shall be established in Shenandoah County an enhanced 911 (E-911) emergency telephone service, as heretofore defined.

B. 

There is hereby imposed and levied upon every consumer of telephone service or services provided by any corporation coming within the provision of Chapter 26 of Title 58.1 of the Code of Virginia, 1950, as amended, a special tax in the amount of $2.05 per month per access line. This tax shall be paid by the consumer to the seller of local telephone service or services. Federal, state and local governments, including their boards, commissions, authorities, departments and/or agencies, shall be exempt from said tax.

C. 

The revenue from the tax herein imposed and levied shall be used solely for the initial capital, installation and maintenance costs of the E-911 service, including any cost of grid mapping, street naming and house numbering as deemed necessary for the effective operation of the E-911 service.

D. 

Each seller of telephone services shall collect said special tax, imposed and levied herein, which shall be applicable to charges first appearing on bills rendered for service(s) provided on and after June 1, 1991, and for each calendar month thereafter.

E. 

Each seller of telephone service(s) shall, not later than July 31, 1991, and each calendar month thereafter, remit to the County Treasurer the amount of special tax hereby levied and collected, except that the seller may deduct from said special tax collected an amount not to exceed 3% of said amount collected to compensate said seller for his accounting and remitting cost. The seller shall include, with the monthly tax remittal to the County Treasurer, a report of the special tax levied, the amount collected, the amount deducted (not to exceed 3% of the amount collected), and the name and address of any consumer who refused to pay the tax.

F. 

The County Treasurer shall be charged with the power and the duty of collecting the special taxes levied and imposed hereunder and shall cause the same to be paid into the general treasury of the County. Whenever said special tax is changed, the County Treasurer shall notify the seller of telephone service(s) by certified mail 120 days in advance of the date that the tax is to be changed.

G. 

Nothing herein, stated or implied, shall prevent the Board of Supervisors from advancing funds from the general fund account toward the cost of the E-911 service in anticipation of revenue to be generated by this special tax imposed and levied herein, nor from reimbursing the general fund from the special tax revenue for such funds so advanced.

H. 

It is the intent, pursuant to § 58.1-3813.1 of the Code of Virginia of 1950, as amended, that amounts collected from the tax shall be used solely to pay for reasonable, direct recurring and nonrecurring capital costs, and operating expenses incurred by 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 service, including salaries and fringe benefits of 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.