§ 20-91. Definitions.

The following words, terms and phrases shall, when used in this division, have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Commercial means for use not defined as residential or industrial.

Industrial means for use in mining, manufacturing, or processing of raw materials.

Mobile service means any two-way mobile or portable local telecommunication service including, but not limited to, cellular mobile radio telecommunication service and specialized mobile radio.

Mobile service purchaser means a person having a telephone number for mobile local telecommunications service who has made a taxable purchase of such service or on whose behalf another person has made a taxable purchase of such service.

Purchaser means every person who purchases utility service. "Purchaser" shall be synonymous with "consumer"

Residential means for use by person(s) primarily for domestic purposes in buildings having single or multiple telephone service and used as a single dwelling unit or in normal farming operations.

Seller means every person, whether a public service corporation or a municipality or private corporation, who sells or furnishes a utility service in the town.

Service address means the location of the telecommunication equipment from which the telecommunication is originated or at which the telecommunication is received by a consumer. However, if the service address is not a defined location, as in the case of mobile telephones, maritime systems, air-to-ground systems and the like, "service address" shall mean the location of the subscriber's primary use of the telecommunication equipment within the licensed service area. A mobile service provider may obtain a signed statement from a consumer indicating which county, city, or town within the licensed service area is the location of the consumer's primary use of the telecommunication equipment. A mobile service provider shall be entitled to rely on a consumer's signed statement and shall remit the taxes collected to the county, city or town identified by the consumer, as appropriate. In the absence of a signed statement by a consumer, a mobile service provider shall identify the county, city or town of the consumer's primary use and shall remit the tax to such county, city or town based on any other reasonable method, including, without limitation, the consumer's billing address, service address or telephone number within the licensed service area.

Utility service means a local telecommunications service, and mobile service furnished within the town.

Also adopted by reference hereto are those definitions set forth in Article 4 of Chapter 38 Title 58.1 of the Code of Virginia (1950), as amended.

(Ord. No. 490)

(Ord. No. 490)