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NOTICE
Notice is hereby given pursuant to Virginia Code Section 15 1-431 as amended that the Rappahannock County Board o! Supervisors wni hoid a public hearing on Wednesday July 6, 1983. at 10 o clock A M in the Courthouse at Washington. Virginia, to consider the fo!iowing matter
AN ORDINANCE TO LEVY A
COUNTY LICENSE TAX ON
TELEPHONE TELEGRAPH
HEAT. LIGHT AND POWER
COMPANIES PURSUANT TO
THE PROVISIONS OF ARTICLE
8 AND ARTICLE 10 OF CHAPTER
12 TITLE 58. CODE OF
VIRGINIA, 1950 AS AMENDED
BE IT ORDAINED by the Board of Supervisors of the County of Rappahannock, Virginia that for each and every calendar tax year beginning on the first day of January and ending on the following 31st day of December, until otherwise changed, there is hereby levied upon any telephone or telegraph company as defined by Article 8. Chapter 12, Title 58 Code of Virginia. 1950 as amended, and upon every corporation providing heat, light, and power with the County, as defined by Article 10. Chapter 12, Title 58 Code of Virginia. 1950, as amended, for the privilege of doing business within the County of Rappahannock, a license tax equal to one-half of one per centum of the gross receipts derived from such business in the County,, and the following shall be applicable to such tax
A For the purpose of this ordinance. gross receipts shall mean the gross receipts derived from business within the County included in tne total gross receipts utilized by the State Corporation Commission in making assessments under Section 58-582 and Section 58-610 of the Code of Virginia. 1950. as amended ^t#B Gross receipts shall be ascertained as of the 31st day of Decem. ber.of each year, and the tax for the current calendar tax year shall be based on receipts for the preceding calendar tax year
C The tax due hereunder shall be assessed on or before February 15th of each calendar tax year
D The tax assessed hereunder shall be due and payable to the Treasurer of the County on or before the first day of June following the date on which the taxes are assessed.
E Any company, person or corporation failing to pay such taxes into the County Treasury within the time herein prescribed shall incur a pena'ty thereon of ten per centum as provided by Section 58-847 of the Code of Virginia, 1950. as amended, and interest thereon of ten per centum per annum, as provided by Section 58-847 of the Code of Virginia. 1950. as amended
F This ordinance shall be effective for the calendar tax year beginning January 1,1984
The aforesaid Ordinance is available for public examination at the office of the Clerk of the Circuit Court of Rappahannock County, between the hours of 8 30 A M and 4.30 P M Monday through Friday
This notice is being published in the Rappahannock News, a newspaper having general circulation in the County of Rappahannock Virginia. for two (2) successive weeksas required by the Code of Virginia, 1950. as amended
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