1988 Ordinances - Laserfiche WebLink

Home Browse Search

(3) Public Safety Agency. The term "public safety agency" means a functional division of a public agency which provides firefighting, police, medical or other emergency services or a private entity which provides such services on a voluntary basis. (4) Local Telephone Service° The term "local telephone service" shall mean switched local exchange access service. (b) There is hereby imposed and levied upon every purchaser of local telephone service a tax in the amount of forty cents ($0.40) per month. This tax shall be paid by the purchaser to the seller of local telephone service (hereinafter referred to as "seller") for the use of the City of Portsmouth to pay the initial capital installation and maintenance costs of its E-911 System. When the total initial capital and installation costs are paid, the tax shall be reduced to thirty cents ($0.30) per month and will be used exclusively to pay the recurring maintenance cost of the E-911 System. The City Treasurer shall notify the seller of the date on which the tax is to be reduced under this section. This notification will be sent by Certified Mail to the registered agent of the seller sixty (60) days in advance of the date on which the tax is to be reduced. (c) It shall be the duty of every seller in acting as the tax collecting agent for the City of Portsmouth to add the amount of the tax imposed by this section to all periodic bills it renders to non-exempt purchasers of local telephone service. This seller shall accept remittances of tax from purchasers at the time it collects the charges for local telephone service and shall report and pay over all tax collected in any calendar month to the City Treasure~ on or before the last day of the first calendar month thereafter. At this time, the seller shall notify the City Treasurer of the name and address of all purchasers who refuse to pay the tax imposed by this ordinance. The tax imposed by this ordinance shall become effective on the later of: (1) bills dated sixty (60) days after a copy of this ordinance is sent to the registered agent of the seller by Certified Mail, or (2) bills dated on or after July 1, 1988. (d) Each and every seller shall keep records showing all purchases of local telephone service in the City of Portsmouth. These records must show the dates of bills for local telephone service and the amount of tax appearing on each bill. These ~ecc~ds shall be kept at the office of the seller for a period of three (3) years and shall be subject to