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much of such bill as shall exceed Ten Dollars).
(d) On purchasers of telephone service for residential or commercial or industrial purposes, the tax shall be in the amount of fifteen percent (15%) of the charge (exclusive of any federal or state tax thereon) made by the seller against the purchaser with respect to such telephone service (provided, that in any case any monthly bill for telephone service for residential purposes shall exceed Ten Dollars, there shall be no tax computed on so much of such bill as shall exceed Ten Dollars; and provided further, that in any case any monthly bill for telephone service for commercial or industrial purposes shall exceed Ten Dollars, there shall be no tax computed on so much of such bill as shall exceed Ten Dollars).
(Bills shall be considered monthly bills if submitted twelve times annually for a period of approximately one month or portion thereof. In case bills are submitted by any seller for two months’ service, there shall be no tax computed on so much of such bill as shall exceed Twenty Dollars for gas utility service, Twenty Dollars for telephone service rendered for residential purposes, Twenty Dollars for telephone service rendered for commercial or industrial purposes, Twenty Dollars for electric utility service rendered for residential purposes, Twenty Dollars for electric utility service rendered for commercial or industrial purposes. In the event that bills shall be rendered for utility services herein stated on a basis other than one month or two months, the tax imposed hereby shall be computed pro-rata as if such bill was rendered on a monthly basis with the rates and the maximums named herein applied).
A Copy Teste:
E.U. Jones, Clerk
PROPOSED AMENDMENT TO
MOTOR VEHICLE LICENSE
TAX ORDINANCE
BE IT RESOLVED, that the followii* amendments to the Motor Vehicle License Tax Ordinance of Rappahannock County, are hereby introduced and proposed for adoption at the regular meeting of the Board of Sig>ervisors on the 2nd day of September, 1976, at 10:00 a.m., pursuant to Section 15.1-504 of the 1950 Code of Virginia, as amended. SECTION 2. AUTOMOBILES: On each and every automobile there shall be a license tax of Fifteen Dollars ($15.00); and on each and every motorcycle a license tax of Eight Dollars ($8.00); and an additional license tax of One and Fifty Hundredths ($1.50) Dollars for each sidecar for said motorcycle. SECTION 3. TRUCKS, TRAILERS, ETC. a. On each and every truck, trailer, semi-trailer and autowagon not designed and used for the transportation of passengers, and not exempt from taxation as otherwise herein provided, there shall be a license tax of Fifteen Dollars ($15.00).
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