Town of Elkton
Town Code
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CHAPTER 148
TAXATION
ARTICLE I
Property Taxes
ﾧ 148-1. Fixing of tax rate and assessment; valuation of property.
ﾧ 148-2. Tax tickets; bills for taxes.
ﾧ 148-3. When taxes due and payable; penalty.
ﾧ 148-4. Interest.
ﾧ 148-5. Lists of uncollectible taxes and delinquents.
ﾧ 148-6. Submission of delinquent lists to governing body; publication of lists.
ﾧ 148-7. Refusal to file return; false statements.
ﾧ 148-8. Violations and penalties.
ARTICLE II
Utility Services Tax
ﾧ 148-9. Definitions.
ﾧ148-10. Imposition of tax.
ﾧ148-11. Collection of tax.
ﾧ 148-12. Required records.
ﾧ 148-13. Exemptions.
ﾧ 148-14. Local exchange telephone service.
ﾧ 148-15. Violations and penalties.
ARTICLE III
Business, Professional and Occupational License Tax
ﾧ 148-16. Overriding conflicting ordinances.
ﾧ 148-17. Definitions.
ﾧ 148-18. License requirement.
ﾧ 148-19. Situs of gross receipts.
ﾧ 148-20. Exclusions and deductions from gross receipts.
ﾧ148-21. Rates of license taxes.
ﾧ 148-22. Pawnbrokers.
ﾧ 148-23. Auctioneers.
ﾧ 148-24. Carnivals, shows, circuses, menageries, etc.
ﾧ 148-25. Photographers.
ﾧ 148-26. Vendors selling door-to-door.
ﾧ148-27. Peddlers.
ﾧ 148-28. Coin-operated machines or devices.
ﾧ 148-29. Heat, light and power companies.
ﾧ 148-30. Violations and penalties.
ARTICLE IV
Motor Vehicle License Tax
ﾧ148-31. Owner of vehicle.
ﾧ 148-32. Who deemed a resident within the town.
ﾧ 148-33. License required.
ﾧ 148-34. How license obtained; schedule of license taxes.
ﾧ 148-35. Period for which license tax imposed; refund.
ﾧ 148-36. Payment of personal property tax.
ﾧ148-37. Display of license.
ﾧ 148-38. Violations and penalties.
ARTICLE V
Meals Tax
ﾧ148-39. Definitions.
ﾧ 148-40. Levy and rate.
ﾧ148-41. Exceptions.
ﾧ 148-42. Collection.
ﾧ 148-43. Reports and records.
ﾧ 148-44. Interest and penalties.
ﾧ 148-45. Determination of tax due by Town Treasurer.
ﾧ 148-46. Report due upon disposal of business.
ﾧ 148-47. Powers and duties of Town Treasurer.
ﾧ 148-48. Violations and penalties.
ARTICLE VI
Lodging Tax
ﾧ148-49. Definitions.
ﾧ 148-50. Levy and rate.
ﾧ 148-51. Exceptions.
ﾧ 148-52. Collection.
ﾧ148-53. Reports.
ﾧ 148-54. Interest and penalties.
ﾧ 148-55. Determination of tax due by Treasurer.
ﾧ 148-56. Report due upon disposal of business.
ﾧ 148-57. Powers and duties of Town Treasurer.
ﾧ 148-58. Advertising payment or absorption of tax.
ﾧ 148-59. Preservation of records.
ﾧ 148-60. Violations and penalties.
ARTICLE VII
Use of Public Ways by Certificated
Providers of Telecommunications
Services
ﾧ148-61. Fee imposed.
ARTICLE I
Property Taxes
[Adopted 6-19-1980 as Secs. 2-3-11 through 2-3-16 of the 1980 Code]
§148-1. Fixing of tax rate and assessment; valuation of property.
The Council shall, annually, before the first day of July fix the tax rates on all real and personal property, household property excluded, properly subject to taxation within and by the Town and shall assess such taxes as may be required to provide for the needs and purposes of the town. In determining the valuation of property in the town, reference shall be had to the records of the Commissioner of Revenue of the county.
§ 148-2. Tax tickets; bills for taxes.
As soon as practicable after taxes are assessed as provided in § 148-1, the Treasurer shall make or cause to be made for each taxpayer a tax ticket substantially in the form prescribed by the State Department of Taxation and shall send by mail to each taxpayer a bill for such taxes.
§ 148-3. When taxes due and payable; penalty.
Except as otherwise provided, all taxes shall be due and payable as soon as the tax bills referred to in § 148-1 are sent. Any person failing to satisfy such tax bill on or before December 5 following the mailing thereof shall incur a penalty of 10% of the total taxes due or the sum of $10, whichever is greater.
Interest at the rate of 10% per annum shall be collected upon the unpaid principal and penalty from January 1 of the year next after taxes assessed under § 148-1 are due and payable.
§ 148-5. Lists of uncollectible taxes and delinquents.
The Treasurer, after ascertaining which of the taxes and levies assessed in the Town cannot be collected, shall, not later than August 1 in each year, make out lists as follows:
- A. A list of real estate on the Commissioner of Revenue's land book improperly placed thereon or not ascertainable, with the amount of taxes and levies charged thereon;
- B. A list of other real estate which is delinquent for the nonpayment of the taxes and levies thereon;
- C. A list of such of the taxes and levies assessed on tangible personal property, machinery and tools and merchants' capital, and other subjects of local taxation, except real estate, as he or she is unable to collect; and
- D. A list of such of the taxes on intangible personal property as he or she is unable to collect.
- A. A copy of each of the three lists mentioned in Subsection A, B and C of § 148-5 shall be submitted by the Treasurer to the Town Council at the first meeting held after the Treasurer shall have completed the lists. The Council may direct the Treasurer to certify to the Commissioner of the Revenue a copy of the list of real estate on the Commissioner's land book improperly placed thereon or not ascertainable, and the Commissioner of the Revenue shall correct his or her land book accordingly; and the Treasurer shall be given credit for the entire amount of the taxes and levies included in the list and may destroy the tax tickets made out by him or her for such taxes and levies.
- B. The Council shall cause the lists mentioned in Subsection B and C of § 148-5, or such parts thereof as deemed advisable, to be published once in a newspaper published in the town, and at the front door of the Courthouse of Rockingham County for a period of 30 days.
- C. If the taxes and levies on any real estate appearing on the list mentioned in Subsection B of § 148-5 are not paid by the third anniversary of the original due date thereof, a lien shall be recorded by the Treasurer in the clerk's office of the Circuit Court of Rockingham County, if not previously recorded; provided, however, if the clerk has not yet recorded a lien in the delinquent land book, the Treasurer may collect, after the third anniversary of the original due date but on or before December 31 immediately following such third anniversary, any taxes which appear on the delinquent list and shall note on the list to be transmitted to the clerk that payment thereof has been made or report the payment to the clerk if the list has already been transferred.
No persons shall willfully fail or refuse to timely file a return required for property tax purposes or make a false statement in such return with the intent to defraud.
§ 148-8. Violations and penalties.
It shall be an offense for any person to fail to abide by this article, and any person found guilty thereof shall be subject to a fine not to exceed $2,500 or imprisonment for a period not to exceed 12 months, or both. Each day any violation of this article shall continue shall constitute a separate offense.
ARTICLE II
Utility Services Tax
[Adopted 6-19-1980 as Secs. 2-3-31 through 2-3-37 of the 1980 Code]
The following words and phrases when used in this article shall for the purpose of this article have the following respective meanings, except where the context clearly indicates a different meaning.
- COMMERCIAL OR INDUSTRIAL USER — The owner or tenant of property used for commercial or industrial purposes, including the owner of master metered apartment buildings, who pays for utility service for said property.
- PERSON— Includes individuals, firms, partnerships, associations, corporations and combinations of individuals of whatever form and character.
- PURCHASER — Includes every person who purchases a utility service.
- RESIDENTIAL USER — The owner or tenant of private residential property or tenant of an apartment who pays for utility service in or for said property.
- SELLER — Includes every person, whether a public service corporation or not, who sells or furnishes a utility service.
- UTILITY SERVICE— Includes local telephone service (excluding long distance messages), electric service and gas service (excluding bottle or liquid gas), whether generally termed a utility service or not, furnished in the corporate limits of the Town of Elkton, Virginia.
Effective with the first bill for electric energy rendered for meter readings on or after January 1, 2001, the rate of tax on the electric energy delivered to the user within and outside the Town limits shall be as follows:
- A. Residential user: $0.011354 per kilowatt hour (kWh), with a minimum tax of $1.05 per month and a maximum tax of $ 1.50 per month.
It shall be the duty of every seller in acting as the tax collecting medium or agency for the Town of Elkton, Virginia, to collect from the purchaser for the use of the Town the tax hereby imposed and levied at the time of collecting the purchase price charged therefor and the taxes collected during each calendar month shall be reported by each seller to the Town Treasurer and each seller shall remit the amount of tax shown by said report to have been collected to the Town Treasurer on or before the last day of the second calendar month thereafter, together with the name and address of any purchaser who has refused to pay the tax.' The required reports shall be in the form prescribed by the Town Treasurer. The tax levied or imposed under this article with respect to the purchase of any gas or electric service shall become effective on bills rendered on meter readings, on and after August 1, 1972, and with respect to local telephone service on charges first appearing on bills rendered August 1, 1972, and thereafter.
Each and every seller shall keep complete records showing all purchases in the town, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, and the date of payment thereof, and the amount of tax imposed hereunder, and such record shall be kept open for inspection by the duly authorized agents of the Town at reasonable times, and the duly authorized agents of the Town shall have the right, power and authority to make such transcripts thereof during such times as they may desire.
The United States of America, the State of Virginia and the political subdivisions, boards, commissions and authorities thereof are hereby exempted from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental agencies.
§ 148-14. Local exchange telephone service.
The tax hereby imposed and levied on purchasers with respect to local exchange telephone service shall apply to all charges made for local exchange telephone service, except local messages which are paid for by inserting coins in coin-operated telephones. The term "local exchange telephone service" shall mean any service taxable as local telephone service according to federal laws in force and effect at the time of the enactment of this article.
§ 148-15. Violations and penalties.
Any purchaser failing, refusing or neglecting to pay the tax hereby imposed or levied and any seller violating the provisions hereof, and any officer, agent or employee of any seller violating the provisions hereof, shall upon conviction be subject to a fine of not more than $100. Each failure, refusal, neglect or violation and each day's continuance thereof, shall constitute a separate offense.
ARTICLE III
Business, Professional and Occupational License Tax [Adopted 1-15-1996]
§ 148-16. Overriding conflicting ordinances.
Except as may be otherwise provided by the laws of the Commonwealth of Virginia, and notwithstanding any other current ordinances or resolutions enacted by the Elkton Town Council, whether or not compiled in the Code of the Town of Elkton, to the extent of any conflict, the following provisions shall be applicable to the levy, assessment, and collection of licenses required and taxes imposed on businesses, trades, professions and callings and upon the persons, firms and corporations engaged therein within this locality.
For the purposes of this article, unless otherwise required by the context: AFFILIATED GROUP:
- A. One or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation if:
- (1) Stock possessing at least 80% of the voting power of all classes of stock and at least 80% of each class of the nonvoting stock of each of the includible corporations, except the common parent corporation, is owned directly by one or more of the other includible corporations; and
- (2) The common parent corporation directly owns stock possessing at least 80% of the voting power of all classes of stock and at least 80% of each class of the nonvoting stock of at least one of the other includible corporations. As used in this subsection, the term "stock" does not include nonvoting stock which is limited and preferred as to dividends. The term "includible corporation" means any corporation within the affiliated group irrespective of the state or country of its incorporation; and the term "receipts" includes gross receipts and gross income.
- B. Two or more corporations if five or fewer persons who are individuals, estates or trusts own stock possessing:
- (1) At least 80% of the total combined voting power of all classes of stock entitled to vote or at least 80% of the total value of shares of all classes of the stock of each corporation, and
- (2) More than 50% of the total combined voting power of all classes of stock entitled to vote or more than 50% of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.
- When one or more of the includible corporations, including the common parent corporation, is a nonstock corporation, the term "stock" as used in this subdivision shall refer to the nonstock corporation membership or membership voting rights, as is appropriate to the context.
- ASSESSMENT — A determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment shall include a written assessment made pursuant to notice by the assessing official or a self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the assessing official or an employee of the assessing official, or mailed to the taxpayer at his or her last known address. Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax is paid. A return filed or tax paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be filed or paid on the last day specified for the filing of a return or the payment of tax, as the case may be.
- ASSESSOR — The Treasurer of the Town of Elkton.
- BASE YEAR— The calendar year preceding the license year, except for contractors subject to the provisions of § 58.1-3715 of the Code of Virginia.
- BUSINESS — A course of dealing which requires the time, attention and labor of the person so engaged for the purpose of earning a livelihood or profit. It implies a continuous and regular course of dealing, rather than an irregular or isolated transaction. A person may be engaged in more than one business. The following acts shall create a rebuttable presumption that a person is engaged in a business:
- A. Advertising or otherwise holding oneself out to the public as being engaged in a particular business; or
- B. Filing tax returns, schedules and documents that are required only of persons engaged in a trade or business.
- CONTRACTOR — The meaning prescribed in § 58.1-3714B of the Code of Virginia, as amended, whether such work is done or offered to be done by day labor, general contractor or subcontractor.
- DEFINITE PLACE OF BUSINESS — An office or a location at which occurs a regular and continuous course of dealing for 30 consecutive days or more. A definite place of business for a person engaged in business may include a location leased or otherwise obtained from another person on a temporary or seasonal basis; and real property leased to another. A person's residence shall be deemed to be a definite place of business if there is no definite place of business maintained elsewhere and the person is not licensable as a peddler or itinerant merchant.
- FINANCIAL SERVICES — The service for compensation by a credit agency, an investment company, a broker or dealer in securities and commodities or a security or commodity exchange, unless such service is otherwise provided for in this article.
- A. BROKER— An agent of a buyer or a seller who buys or sells stocks, bonds, commodities, or services, usually on a commission basis.
- B. COMMODITY— Staples such as wool, cotton, etc. which are traded on a commodity exchange and on which there is trading in futures.
- C. DEALER — Any person engaged in the business of buying and selling securities for his or her own account, but does not include a bank, or any person insofar as he or she buys or sells securities for his or her own account, either individually or in some fiduciary capacity, but not as part of a regular business.
- D. SECURITY — For purposes of this article shall have the same meaning as in the Securities Act (§ 13.1-501 et seq.) of the Code of Virginia, or in similar laws of the United States regulating the sale of securities.
- Those engaged in rendering financial services include, but without limitation, the following:
- Buying installment receivables
- Chattel mortgage financing
- Consumer financing
- Credit card services
- Credit Unions
- Factors
- Financing accounts receivable
- Industrial loan companies
- Installment financing
- Inventory financing
- Loan or mortgage brokers
- Loan or mortgage companies
- Safety deposit box companies
- Security and commodity brokers and services
- Stockbroker
- Working capital financing
- GROSS RECEIPTS— The whole, entire, total receipts attributable to the licensed privilege, without deduction, except as may be limited by the provisions of Chapter 37 of Title 58.1 of the Code of Virginia.
- LICENSE YEAR — The calendar year for which a license is issued for the privilege of engaging in business.
- PERSONAL SERVICES — Rendering for compensation any repair, personal, business or other services not specifically classified as "financial, real estate or professional service" under this article, or rendered in any other business or occupation not specifically classified in this article unless exempted from local license tax by Title 58.1 of the Code of Virginia.
- PROFESSIONAL SERVICES — Rendering any service specifically enumerated below or engaged in any occupation or vocation in which a professed knowledge of some department of science or learning, gained by a prolonged course of specialized instruction and study, is used by its practical application to the affairs of others, either advising, guiding, or teaching them, and in serving their interests or welfare in the practice of an art or science founded on it. The words "profession" and "professional" imply attainments in professional knowledge as distinguished from mere skill, and the application of knowledge to uses for others as a vocation, and including, but without limitation, such attainments attributed to the following:
- Architects
- Attorneys-at-law
- Certified public accountants
- Dentists
- Engineers
- Land surveyors
- Practitioners of the healing arts (the art or science or group of arts or sciences dealing with the prevention, diagnosis, treatment and cure or alleviation of human physical or mental ailments, conditions, diseases, pain or infirmities)
- Surgeons
- Veterinarians
- PURCHASES — All goods, wares and merchandise received or offered for sale at each definite place of business of every wholesaler or wholesale merchant, and shall not be construed to exclude any goods, wares or merchandise otherwise coming within the meaning of such word, including such goods, wares and merchandise manufactured by a wholesaler or wholesale merchant and sold or offered for sale as merchandise.
- REAL ESTATE SERVICES — Rendering a service for compensation as lessor, buyer, seller, agent or broker and providing a real estate service, unless the service is otherwise specifically provided for in this article, and such services include, but are not limited to, the following:
- Appraisers of real estate
- Escrow agents, real estate
- Fiduciaries, real estate
- Lessors of real property
- Real estate agents, brokers and managers
- Real estate selling agents
- Rental agents for real estate
- RETAILER or RETAIL MERCHANT — Any person or merchant who sells goods, wares and merchandise for use or consumption by the purchaser or for any purpose other than resale by the purchaser, but does not include sales at wholesale to institutional, commercial and industrial users.
- SERVICES — Things purchased by a customer which do not have physical characteristics, or which are not goods, wares, or merchandise.
- WHOLESALER or WHOLESALE MERCHANT — Any person or merchant who sells wares and merchandise for resale by the purchaser, including sales when the goods, wares and merchandise will be incorporated into goods and services for sale, and also includes sales to institutional, commercial and industrial users which because of the quantity, price, or other terms indicate that they are consistent with sales at wholesale.
- A. Application.
- (1) Every person engaging in the Town of Elkton in any business, trade, profession, occupation or calling (collectively hereinafter "a business") as defined in this article, unless otherwise exempted by law, shall apply for a license for each such business if:
- (a) In the case of professional services, such person maintains a definite office in the Town of Elkton, or if such person does not maintain a definite office in the Commonwealth of Virginia but does maintain an abode in the Town of Elkton, which abode for the purposes of this article shall be deemed a definite place of business, or
- (b) In the case of any other business, such person has a definite place of business or maintains an office in The Town of Elkton; or
- (c) Such person is engaged as a peddler or itinerant merchant, carnival or circus as specified in §§ 58.1-3717, 58.1-3718, or 58.1-3728, respectively of the Code of Virginia, or is a contractor subject to § 58.1-3715 of the Code of Virginia, or is a public service corporation subject to § 58.1-3731 of the Code of Virginia.
- (2) A separate license shall be required for each definite place of business. A person engaged in two or more businesses or professions carried on at the same place of business may elect to obtain one license for all such businesses and professions if all of the following criteria are satisfied:
- (a) Each business or profession is licensable at the location and has satisfied any requirements imposed by state law or other provisions of the ordinances of the TownofElkton;
- (b) All of the businesses or professions are subject to the same tax rate, or, if subject to different tax rates, the licensee agrees to be taxed on all businesses and professions at the highest rate; and
- (c) The taxpayer agrees to supply such information as the Assessor may require concerning the nature of the several businesses and their gross receipts.
- B. Each person subject to a license tax shall apply for a license prior to beginning business, if he or she was not licensable in the Town of Elkton on or before January 1 of the license year, or no later than March 1 of the current license year if he or she had been issued a license for the preceding license year. The application shall be on forms prescribed by the assessing official.
- C. The tax shall be paid with the application in the case of any license not based on gross receipts or purchases. If, the tax is measured by the gross receipts or purchases of the business, the tax shall be paid on or before March 1.
- D. The assessing official may grant an extension of time not to exceed 90 days, in which to file an application for a license, for good cause. The extension may be conditioned upon the timely payment of a reasonable estimate of the appropriate tax, subject to adjustment to the correct tax at the end of the extension, together with interest from the due date until the date paid and, if the estimate submitted with the extension is found to be unreasonable under the circumstances, a penalty of 10% of the portion paid after the due date.
- E. A penalty of 10% of the tax may be imposed upon the failure to file an application or the failure to pay the tax by the appropriate due date. Only the late filing penalty shall be imposed by the assessing official if both the application and payment are late; however, both penalties may be assessed if the assessing official determines that the taxpayer has a history of noncompliance. In the case of an assessment of additional tax made by the assessing official, if the application and, if applicable, the return were made in good faith and the understatement of the tax was not due to any fraud, reckless or intentional disregard of the law by the taxpayer, there shall be no late payment penalty assessed with the additional tax. If any assessment of tax by the assessing official is not paid within 30 days, the Treasurer may impose a late payment penalty of 10%. The penalties shall not be imposed, or if imposed, shall be abated by the official who assessed them if the failure to file or pay was not the fault of the taxpayer. In order to demonstrate lack of fault, the taxpayer must show that he or she acted responsibly and that the failure was due to events beyond his or her control.
- (1) "Acted responsibly" means that the taxpayer exercised the level of reasonable care that a prudent person would exercise under the circumstances in determining the riling obligations for the business and that the taxpayer undertook significant steps to avoid or mitigate the failure, such as requesting appropriate extensions (where applicable), attempting to prevent a foreseeable impediment, acting to remove an impediment once it occurred, and promptly rectifying a failure once the impediment was removed or the failure discovered.
- (2) "Events beyond the taxpayer's control" include, but are not limited to, the unavailability of records due to fire or other casualty; the unavoidable absence (e.g., due to death or serious illness) of the person with the sole responsibility for tax compliance; or the taxpayer's reasonable reliance in good faith upon erroneous written information from the assessing official, who was aware of the relevant facts relating to the taxpayer's business when he or she provided the erroneous information.
- F. Interest at the rate of 10% per annum shall be charged on the late payment of the tax from the due date until the date paid without regard to fault or other reason for the late payment. Whenever an assessment of additional or omitted tax by the assessing official is found to be erroneous, all interest and penalty charged and collected on the amount of the assessment found to be erroneous shall be refunded, together with interest on the refund from the date of payment or the due date, whichever is later. Interest shall be paid on the refund of any tax paid under this article from the date of payment or due date, whichever is later, whether attributable to an amended return or other reason. Interest on any refund shall be paid at the same rate charged under § 58.1-3916. No interest shall accrue on an adjustment of estimated tax liability to actual liability at the conclusion of a base year. No interest shall be paid on a refund or charged on a late payment, in event of such adjustment, provided that the refund or the late payment is made not more than 30 days from the date of the payment that created the refund, or the due date of the tax, or the date of the taxpayer's application for a refund, whichever is later.
- A. General rule. Whenever the tax imposed by this article is measured by gross receipts, the gross receipts included in the taxable measure shall be only those gross receipts attributed to the exercise of a licensable privilege at a definite place of business within the Town of Elkton. In the case of activities conducted outside of a definite place of business, such as during a visit to a customer location, the gross receipts shall be attributed to the definite place of business from which such activities are initiated, directed, or controlled. The situs of gross receipts for different classifications of business shall be attributed to one or more definite places of business or offices as follows:
- (1) The gross receipts of a contractor shall be attributed to the definite place of business at which services are performed, or if services are not performed at any definite place of business, then the definite place of business from which services are directed or controlled, unless the contractor is subject to the provisions of § 58.1-3715.
- (2) The gross receipts of a retailer or wholesaler shall be attributed to the definite place of business at which sales solicitation activities occur, or if sales solicitation activities do not occur at any definite place of business, then the definite place of business from which sales solicitation activities are directed or controlled.
- (3) The gross receipts of a business renting tangible personal property shall be attributed to the definite place of business from which the tangible personal property is rented or, if the property is not rented from any definite place of business, then the definite place of business at which the rental of such property is managed.
- (4) The gross receipts from the performance of personal services shall be attributed to the definite place of business at which the services are performed or, if not performed at any definite place of business, then the definite place of business from which the services are directed or controlled.
- B. Apportionment. If the licensee has more than one definite place of business and it is impractical or impossible to determine to which definite place of business gross receipts should be attributed under the general rule and the affected jurisdictions are unable to reach an apportionment agreement, except as to circumstances set forth in § 58.1-3709 of the Code of Virginia, the gross receipts of the business shall be apportioned between the definite places of businesses on the basis of payroll. Gross receipts shall not be apportioned to a definite place of business unless some activities under the applicable general rule occurred at, or were controlled from, such definite place of business. Gross receipts attributable to a definite place of business in another jurisdiction shall not be attributed to the Town of Elkton in the event the other jurisdiction does not impose a tax on the gross receipts attributable to the definite place of business in such other jurisdiction.
- C. Agreements. The Assessor may enter into agreements with any other political subdivision of Virginia concerning the manner in which gross receipts shall be apportioned among definite places of business. However, the sum of the gross receipts apportioned by the agreement shall not exceed the total gross receipts attributable to all of the definite places of business affected by the agreement. Upon being notified by a taxpayer that its method of attributing gross receipts is fundamentally inconsistent with the method of one or more political subdivisions in which the taxpayer is licensed to engage in business and that the difference has, or is likely to, result in taxes on more than 100% of its gross receipts from all locations in the affected jurisdictions, the Assessor shall make a good faith effort to reach an apportionment agreement with the other political subdivisions involved.
- D. Limitations, extensions, appeals and rulings. The enforcement of the provisions of this article, including limitations with respect thereto, the correction of any assessment hereunder and any appeal by the Town of Elkton of a correction made by its assessing official or by any person assessed with taxes hereunder and aggrieved by such assessment shall be pursuant to Chapter 39, Title 58.1 of the Code of Virginia; provided, however, that:
- (1) Any person assessed with a licensing tax under this article as the result of an audit may, within the period provided in § 58.1-3980 of the Code of Virginia, apply to the assessing official for a correction of the assessment. The application must be filed in good faith and sufficiently identify the taxpayer, audit period, remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer's contention. The Assessor may hold a conference with the taxpayer if requested by the taxpayer, or require submission of additional information and documents, further audit, or other evidence deemed necessary for a proper and equitable determination of the applications. The assessment shall be deemed prima facie correct. The Assessor shall undertake a full review of the taxpayer's claims and issue a determination to the taxpayer setting forth its position. Every assessment pursuant to an audit shall be accompanied by a written explanation of the taxpayer's right to seek correction and the specific procedure to be followed in the jurisdiction (e.g., the name and address to which an application should be directed).
- (2) Provided an application is made within 90 days of an assessment, collection activity shall be suspended until 30 days after the final determination is issued by the Assessor, unless the Assessor determines that collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of Subsection F of § 148-18 of this article, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer desires to depart quickly from the locality, to remove his or her property therefrom, to conceal himself or herself or his or her property therein, or to do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.
- (3) Any taxpayer may request a written ruling regarding the application of the tax to a specific situation from the Assessor. Any person requesting such a ruling must provide all the relevant facts for the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if there is a change in the law, a court decision, or the Assessor notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect.
- E. Record keeping and audits. Every person who is assessable with a license tax shall keep sufficient records to enable the Assessor to verify the correctness of the tax paid for the license years assessable and to enable the Assessor to ascertain what is the correct amount of tax that was assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the Assessor in order to allow the Assessor to establish whether a particular receipt is directly attributable to the taxable privilege exercised within the Town of Elkton. The Assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside the Town of Elkton, copies of the appropriate books and records shall be sent to the Assessor's office upon demand.
- A. General rule. Gross receipts for license tax purposes shall not include any amount not derived from the exercise of the licensed privilege to engage in a business or profession in the ordinary course of business or profession.
- B. The following items shall be excluded from gross receipts:
- (1) Amounts received and paid to the United States, the commonwealth or any county, city or town for the Virginia retail sales or use tax, or for any local sales tax or any local excise tax on cigarettes, for any federal or state excise taxes on motor fuels.
- (2) Any amount representing the liquidation of a debt or conversion of another asset to the extent that the amount is attributable to a transaction previously taxed (e.g., the factoring of accounts receivable created by sales which have been included in taxable receipts even though the creation of such debt and factoring are a regular part of its business).
- (3) Any amount representing returns and allowances granted by the business to its customer.
- (4) Receipts which are the proceeds of a loan transaction in which the licensee is the obligor.
- (5) Receipts representing the return of principal of a loan transaction in which the licensee is the creditor, or the return of principal or basis upon the sale of a capital asset.
- (6) Rebates and discounts taken or received on account of purchases by the licensee. A rebate or other incentive offered to induce the recipient to purchase certain goods or services from a person other than the offerer, and which the recipient assigns to the licensee in consideration of the sale of goods and services shall not be considered a rebate or discount to the licensee, but shall be included in the licensee's gross receipts, together with any handling or other fees related to the incentive.
- (7) Withdrawals from inventory for which no consideration is received and the occasional sale or exchange of assets other than inventory, whether or not a gain or loss is recognized for federal income tax purposes.
- (8) Investment income not directly related to the privilege exercised by a licensable business not classified as rendering financial services. This exclusion shall apply to interest on bank accounts of the business, and to interest, dividends and other income derived from the investment of its own funds in securities and other types of investments unrelated to the licensed privilege. This exclusion shall not apply to interest, late fees and similar income attributable to an installment sale or other transaction that occurred in the regular course of business.
Except as may be specifically otherwise provided by ordinance or other law, the annual license tax imposed hereunder shall be $30, or the rate set forth below for the class of enterprise listed, whichever is greater:
- A. For contractors and persons constructing for their own account for sale: $0.08 per $100 of gross receipts.
- B. For retailers: $0.10 per $100 of gross receipts.
- C. For financial, real estate and professional services: $0.29 per $100 of gross receipts.
- D. For repair, personal and business services and all other businesses and occupations not specifically listed or exempted in this article or otherwise by law: $0.18 per $100 of gross receipts.
- E. For wholesalers: $0.05 per $100 of purchases.
- F. For carnivals, circuses and speedways: $100 for each performance held in the Town of Elkton.
- G. For fortune tellers, clairvoyants and practitioners of palmistry: $1,000 per year.
- H. For massage parlors: $30 per year for the first $15,000 of gross receipts; receipts in excess of $15,000 will be $0.20 per $100 of gross receipts.
- I. For itinerant merchants or peddlers: $30 per year.
- J. For dealers in precious metals: $200 per year.
- K. For permanent coliseums, arenas or auditoriums having a maximum capacity in excess of 10,000 persons, open to the public: $1,000 per year.
- L. For savings and loan associations and credit unions: $50 per year.
- M. For direct sellers as defined in § 58.1-3719.1 of the Code of Virginia with total annual sales in excess of $4,000: $0.20 per $100 of total annual retail sales or $0.05 per $100 of total annual wholesale sales, whichever is applicable.
A pawnbroker, as defined in Chapter 40 of Title 54.1 of the Code of Virginia, seeking to conduct such business within the town, shall first petition the Rockingham County Circuit Court to authorize the town to issue to such individual a license to engage in the business of a pawnbroker within the town. Any expenses and charges of such Circuit Court proceeding shall be paid by the petitioner and not the town. Upon authorization by the Circuit Court, the individual shall submit such information to the town as the Treasurer may reasonably request. Upon payment of the required license tax, the Treasurer shall issue a license authorizing the individual to engage in the business of a pawnbroker for the calendar year of issuance. Licenses for succeeding years may be issued by the Treasurer upon payment of the license tax. The license tax shall be in the amount of $100.
The auctioneers license issued pursuant to § 148-2 ID shall not be used by any person other than the one to whom it is issued, and if any auctioneer allows the license to be used by any other person, it shall be automatically revoked.
§ 148-24. Carnivals, shows, circuses, menageries, etc.
Any exhibit, performance or exhibition for which a license is required by § 148-2 IF may be exempted from the license tax imposed if such performance or exhibition is sponsored by a church, school, charitable institution, association of war veterans, or a nonprofit community service organization.
Nothing in § 148-21D shall apply to amateur photographers who expose, develop and finish their own work and who do not part with the same for compensation or receive any compensation for performing any of the processes of photography; nor to coin-operated photography machines; nor to photographers while in the course of their employment by newspapers, magazines or television stations.
§ 148-26. Vendors selling door-to-door.
In addition to any other license required by this chapter, any individual going from one place of human habitation to another offering an item other than newspapers and fresh farm products, for sale, shall first obtain an annual permit from the Chief of Police and pay a fee in the amount of $30. Said fee shall be remitted to the Town Treasurer and paid into the general fund of the town; provided, however, that when such activities are conducted on behalf of a nonprofit charitable, civic or religious organization, no fee will be charged. No individual shall be issued a permit who has been convicted of any felony or other crime of moral turpitude in any jurisdiction. In the event that the criminal record indicates a charge for any such crime, it shall be the obligation of the applicant to provide clear and convincing documentation or other evidence that the charge did not result in conviction.
- A. A person licensed as a peddler shall endorse his or her name on the license issued, and every vehicle used in peddling shall have conspicuously displayed thereon the name of the person using the same, together with his or her post office address.
- B. Any person selling or offering to sell as a peddler shall exhibit the license on demand of any citizen of this town and upon failure or refusal to do so shall be subject to the penalties for peddling without a license.
- A. Every person engaged in the business of operating coin-operated machines or devices shall obtain a license for the privilege therefor and shall pay an annual license tax of $10 for each such machine operated; provided, however, that the total license tax imposed under this subsection shall not exceed $200 in one year. "Person engaged in the business of operating coin-operated machines or devices" means any person, firm or corporation selling, leasing, renting or otherwise furnishing or providing a coin-operated machine or device operated on the coin-in-the-slot principle, but shall not include a person, firm or corporation owning less than three coin machines and operating such machines on property owned or leased by such person, firm or corporation. The license tax imposed by § 148-2IB shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines or receptacles, nor to operators of vending machines which are so constructed as to do nothing but vend goods, wares and merchandise or postage stamps or provide service only, nor to operators of viewing machines or photomat machines, nor operators of devices or machines affording rides to children or for the delivery of newspapers.
- B. It shall be the duty of every licensee to whom a license is issued under § 148-21B to attach such license to the machine or device covered thereby in such manner as to be easily accessible for inspection by the public or by any law enforcement officer and to keep the same so attached throughout the license period.
- C. Every operator of any coin-operated machine or device located in the town shall furnish to the Town Treasurer a complete list of all machines on location and the address of each location or before January 31 of each year.
- D. Nothing contained in this section shall be construed as permitting any such person, firm or corporation to keep, maintain, exhibit or operate any coin machine or other device, for the operation of which is prohibited by law.
- E. Any person, firm or corporation providing any such coin machines or other devices and failing to procure a town license shall, on conviction, be subject to the penalties of operating coin-operated machines or devices without a license, and the machine or other device shall become forfeited to the town.
Every person furnishing heat, light and power for domestic, commercial or industrial consumption in the town shall pay for the privilege an annual license tax equal to V2 of 1% of the gross receipts, as hereinabove defined, of such business derived from within the town during the next preceding calendar or fiscal year. This tax shall terminate on January 1, 2001.
§ 148-30. Violations and penalties.
It shall be an offense for any person to fail to abide by this chapter, and any person found guilty thereof shall be subject to a fine not to exceed $2,500 or imprisonment for a period not to exceed 12 months, or both. Each day any violation of this chapter shall continue shall constitute a separate offense.
ARTICLE IV
Motor Vehicle License Tax
[Adopted 6-19-1980 as Secs. 8-3-1 through 8-3-8
of the 1980 Code]
For the purpose of this chapter, the owner of any motor vehicle or trailer drawn by a motor vehicle shall be the person who holds the legal title to such vehicle, or has possession of such vehicle; provided, however, that in the event a vehicle is the subject of an agreement for the conditional sale or lease thereof with the right to purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the conditional vendee or lessee, or in the event a mortgagor of a vehicle is entitled to possession, then such conditional vendee, lessee or mortgagor shall be deemed the owner thereof.
§ 148-32. Who deemed a resident within the town.
For the purpose of this chapter, a resident within the corporate limits of the town shall be any person who is resident within the corporate limits of the town for a period of 60 days.
The owner of any motor vehicle or semitrailer, or trailer drawn by a motor vehicle resident within the town or having a place of business in the town in the course of which business a motor vehicle, semitrailer, or trailer is used, shall obtain a license from the town for such motor vehicle, semitrailer or trailer; provided, however, that no town license shall be required with regard to a motor vehicle or trailer owned by the state.
§ 148-34. How license obtained; schedule of license taxes. [Amended 12-29-1988]
- A. The owner of a vehicle as provided for in § 148-33 shall obtain the requisite license from the Town Treasurer upon giving to the Town Treasurer a description of the vehicle to be licensed, including the make, model, serial number and state license number of the motor vehicle and upon the payment to the Town Treasurer of a license tax in the following amount:
- (1) Motor vehicle other than a motorcycle: $20.
- (2) Motorcycle: $7.50.
- (3) Trailer or semitrailer drawn by a motor vehicle: $6.50.
- B. The license tax upon a motor vehicle other than a motorcycle shall be half price if obtained after October 1.
The motor vehicle license tax shall be imposed on each motor vehicle from April 15 of each calendar year to and including the 14th day of April of each succeeding year. If for any reason prior to October 14 the licensee is no longer required to license said motor vehicle, a refund of V2 the license tax can be obtained by the licensee by proper application to the Town Treasurer.
§ 148-36. Payment of personal property tax.
No license shall be issued by the Town Treasurer hereunder unless and until the applicant for such license shall have produced satisfactory evidence that all personal property taxes upon the motor vehicle, trailer or semitrailer to be licensed have been paid which have been properly assessed or are assessable against the applicant by the town, as provided and enabled by § 46.2-752 of the Code of Virginia.
Every motor vehicle for which a license has been issued by the town as provided in this article shall have the license decal affixed to the interior of the front windshield, adjacent to the state inspection sticker, so that it is plainly visible and clearly legible from outside the vehicle.
§ 148-38. Violations and penalties.
It shall be an offense for any person to fail to abide by this article, and any person found guilty thereof shall be subject to a fine not to exceed $250. Each day any violation of this article shall continue shall constitute a separate offense.
ARTICLE V
Meals Tax
[Adopted 6-24-1991]
The following words shall for the purpose of this article have the following respective meanings, except where the context clearly indicates a different meaning:
- CATERER — A person who furnishes meals on the premises of another person.
- MEAL — Any prepared food and drink ready for human consumption, including alcoholic beverages, offered or held out for sale by a restaurant or caterer for the purpose of being consumed by an individual or group of individuals at one time to satisfy the appetite. All such food and drink shall be included, whether intended to be consumed on the seller's
- premises or elsewhere, whether designated as breakfast, lunch, dinner, supper or by some other name, and without regard to the manner, time or place of service.
- RESTAURANT — Any establishment in the town whose business includes offering to the public meals prepared either for consumption on premises or to carry from the premises for consumption, and for which the owner or operator thereof receives compensation, including but not limited to places or businesses known as bars, cafes, cafeterias, coffee shops, clubs, delicatessens, diners, dining rooms, eateries, grills, lunch counters, restaurants, or snack bars. This definition shall also include convenience stores, service stations and like business establishments which prepare and sell sandwiches, hot dogs, hamburgers, soft drinks and similar food and drink items.
In addition to all other taxes of every kind, now or hereafter imposed on meals, there is hereby imposed and levied on each and every meal sold by restaurants and caterers within the town, as defined herein, a tax equivalent to 4% of the total amount paid for such meals.
No tax shall be payable hereunder on:
- A. Meals prepared or served by any school, hospital, medical clinic, convalescent home, or home for the aged to their students, patients, residents or employees, or food served to employees in connection with their employment and paid for by the employer.
- B. Food and beverages sold through vending machines.
- C. Meals purchased with food coupons issued by the United States Department of Agriculture.
- D. All nonprofit organizations will be exempt from paying a meals tax.
- A. Every person receiving any payment for meals with respect to which a tax is levied under this article shall collect the amount of tax hereby imposed from the person paying for such meal at the tune payment for such meal is made.
- B. All money collected as taxes under this article shall be deemed to be held in trust by the seller collecting same until remitted to the town as provided in this article.
- A. The person collecting any tax levied under this article shall make out a report upon forms, setting forth information as the Town Treasurer may prescribe and require, showing the amount collected and the tax required to be collected, and shall sign and deliver the same to the Town Treasurer with a remittance of such tax to the Town Treasurer.
- B. Such reports and remittances shall be made on or before the 20th day of the month following each calendar month and covering the amount of tax collection during the preceding calendar month.
- C. A person required to collect the tax levied under this article shall preserve for a period of two years records showing the meals sold upon which such tax is imposed, the amount charged for each, the date of sale, the tax due and the tax collected.
If any person shall fail or refuse to remit to the Town Treasurer the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the Town Treasurer a penalty of 10%, or $10, whichever is greater; and if the tax shall remain delinquent and unpaid for a period of one month from the date the same is due and payable, there shall be in addition added to such tax by the Town Treasurer interest at the rate of 1% per month on the amount of the tax for each month or portion thereof from the date upon which the tax is due as provided in this article.
§ 148-45. Determination of tax due by Town Treasurer.
If any person required to collect and remit the tax imposed by this article fails to file a statement and a remittance of it or the Town Treasurer has reasonable cause to believe that an erroneous statement has been filed, the Town Treasurer may proceed to determine the amount due the town and in connection therewith shall make investigation and take testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard be given any person who may become liable for the amount owed prior to any determination by the Town Treasurer.
§ 148-46. Report due upon disposal of business.
Whenever any person required to collect and pay to the town a tax under § 148-40 shall quit or otherwise dispose of his or her business, any tax under the provision of this article shall become immediately due and such person shall immediately make a report and pay the tax due.
§ 148-47. Powers and duties of Town Treasurer.
It shall be the duty of the Town Treasurer to ascertain the name of every person who is a caterer or is operating a restaurant in the town liable for the collection of the tax levied by § 14840. The Town Treasurer shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the office of the Town Treasurer. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.
§ 148-48. Violations and penalties.
Any person violating or failing to comply with any of the provisions of this article, shall upon conviction thereof, be fined not more than $1,000, or may be imprisoned for a period not exceeding six months or punished by both such fine and imprisonment. Each such violation shall constitute a separate violation. Such conviction shall not relieve any such person from the payment, collection or remittance of taxes, penalties and interest imposed by or provided for in this article.
ARTICLE VI
Lodging Tax
[Adopted 6-24-1991]
For the purpose of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
- HOTEL — Any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, or other lodging place within the town offering lodging for four or more persons at any one time, and the owner and operator thereof, who, for compensation, furnishes lodging to any transients as hereinafter defined.
- ROOM OR SPACE RENTAL — The total charge made by any hotel or travel campground for lodging or space furnished any transient. If the charge made by such hotel or travel campground to transients includes any charge for services or accommodations in addition to that of lodging, and the use of space, then such portion of the total charge as represents only room and space rental shall be distinctly set out and billed to such transient by such hotel or travel campground as a separate item.
- TRANSIENT — Any natural person who, for any period of not more than 30 consecutive days either at his or her own expense or at the expense of another, obtains lodging or the use of any space in any hotel or travel campground as herein above defined, for which lodging or use of space a charge is made.
- TRAVEL CAMPGROUND — Any area or tract of land used to accommodate two or more camping parties, including tents, travel trailers or other camping outfits.
- TREASURER — The Treasurer of the Town of Elkton or any of their duly authorized deputies or agents.
In addition to all other taxes of every kind, now or hereafter imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to 4% of the total amount paid for room or space rental to any hotel, motel, bed and breakfast, travel campground, or for any other overnight lodging.
No tax shall be payable hereunder on room or space rental paid to any hospital, medical clinic, convalescent home or home of the aged.
Every person receiving any payment for room or space rental with respect to which a tax is levied under this article shall collect the amount of tax hereby imposed from the transient on whom the same is levied or from the person paying for such room or space rental, at the time payment for such room or space rental is made. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this article. In the event that any transient refuses to pay the tax imposed by this article, the person may call upon the Police Department for assistance; and the investigating officer may, when probable cause exists, issue the transient a summons returnable to the general district court as provided by law.
- A. The person collecting any tax levied under this article shall make out a report upon forms, setting forth information as the Treasurer may prescribe and require, showing the amount of room or space rental charges collected, and the tax required to be collected, and shall sign and deliver the same to the Treasurer with a remittance of such tax to the Treasurer.
- B. Such reports and remittances shall be made on or before the last day of the month following each calendar quarter and covering the amount of tax collected during the preceding calendar quarter.
If any person shall fail or refuse to remit to the Treasurer the tax required to be collected and paid under this article, within the time and in the amount specified in this article, there shall be added to such tax by the Treasurer a penalty of 10%, or $10, whichever is greater, and if the tax shall remain delinquent and unpaid for a period of one month from the date the same is due and payable, there shall be in addition, added to such tax by the Treasurer, interest at the rate of 1% per month on the amount of the tax for each month or portion thereof from the date upon which the tax is due as provided in this article.
§ 148-55. Determination of tax due by Treasurer.
If any person required to collect and remit the tax imposed by this article fails to file a statement and a remittance, or if the Treasurer has reasonable cause to believe that an erroneous statement has been filed, the Treasurer may proceed to determine the amount due the town and in connection therewith shall make investigation and take testimony and other evidence as may be necessary; provided, however, that notice and opportunity to be heard be given any person who may become liable for the amount owed prior to any determination by the Treasurer.
§ 148-56. Report due upon disposal of business.
Whenever any person required to collect and pay to the Town a tax under § 148-50 shall quit or otherwise dispose of his or her business, any tax under the provision of this article shall become immediately due and such person shall immediately make a report and pay the tax due.
§ 148-57. Powers and duties of Town Treasurer.
It shall be the duty of the Town Treasurer to ascertain the name of every person operating a hotel or travel campground in the Town liable for the collection of the tax levied by § 148-50. The Town Treasurer shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the office of the Town Treasurer. Failure or refusal to comply with any rules and regulations promulgated under this section shall be deemed a violation of this article.
§ 148-58. Advertising payment or absorption of tax.
No person shall advertise or hold out to the public in any manner, directly or indirectly, that all or any part of a tax imposed under this article will be paid or absorbed by him or her or any one else, or that he or she or anyone else will relieve any purchaser of the payment of all or any part of such tax.
§ 148-59. Preservation of records.
It shall be the duty of every person required by this article to pay to the Town the taxes imposed by the article to keep and to preserve for a period of two years records showing all purchases taxable under this article, the amount charged the purchaser for each purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. The Town Treasurer or his or her duly authorized agents shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this article and to make transcripts of all or any parts thereof.
§ 148-60. Violations and penalties.
Any person violating or failing to comply with any of the provisions of this article shall, upon conviction thereof, be fined not more than $1,000, or may be imprisoned for a period not exceeding six months or punished by both such fine and imprisonment. Such conviction shall not relieve any such person from the payment, collection or remittance of taxes, penalties and interest imposed by or provided for in this article.
ARTICLE VII
Use of Public Ways by Certificated
Providers of Telecommunications Services
[Adopted 7-16-2001]
§ 148-61.