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2007 SESSION

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074811748
SENATE BILL NO. 1135 Offered January 10, 2007 Prefiled January 9, 2007 A BILL to amend the Code of Virginia by adding in Chapter 6.2 of Title 58.1 a section numbered 58.1-663, relating to tax on mobile telecommunications services; Charles City County. ---------- Patron-- Lambert ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Chapter 6.2 of Title 58.1 a section numbered 58.1-663 as follows:

§ 58.1-663. Authority to levy tax on mobile telecommunications services.

A. Notwithstanding any other provisions of this chapter, the board of supervisors of Charles City County is hereby authorized to impose, by ordinance, a tax in the amount of five percent of the sales price of the service on the purchase of mobile telecommunications services by a consumer if the consumer's service address is located in Charles City County .

B. The tax imposed by this section shall be collectable by the telecommunications service provider pursuant to § 58.1-651, and transmitted to the Tax Commissioner pursuant to § 58.1-654. The telecommunication service provider shall indicate to the Tax Commissioner the portion of the amount transmitted attributable to the tax imposed by Charles City County pursuant to this section.

C. The Tax Commissioner shall distribute the amounts attributable to Charles City County as soon as practicable after the close of each month during which the revenue was received. The Tax Commissioner shall make a written certification to the Comptroller certifying the revenue generated by Charles City County during the preceding month.