Bulletin Number
VTB 82-12
Tax Type
Local Taxes
Description
Enhanced Emergency Telephone Services
Topic
Local Power to Tax
Date Issued
06-15-1982
DATE: June 15, 1982
SUBJECT: Local tax for enhanced emergency telephone services
H.B. 892, of the 1982 General Assembly, adds to the Code of Virginia § 58-587.2. This new section provides for a special tax on the consumers of enhanced 911 emergency telephone systems, (E-911). Any city, town or county which has singly or by joint agreement established or will establish an enhanced 911 emergency telephone system is authorized to impose this tax by local ordinance.
Prior to imposing the tax, the governing body must find that an E-911 emergency telephone system has been or will be installed and that the telephone company's central office equipment will accommodate the emergency system. The taxes imposed by § 58-587.2 shall be utilized solely for the initial capital and installation costs of the E-911 emergency telephone system and shall not apply to federal, state and local government agencies. The tax shall be repealed when the capital and installation costs are fully recovered.
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