Chap. 121.—An ACT to amend and re-enact Section 227 of the Tax Code of Vir-
ginia, as heretofore amended, relating to license tax on telegraph and telephone
companies. [S B 131]

Approved March 6, 1936

1. Be it enacted by the General Assembly of Virginia, That section
two hundred and twenty-seven of the Tax Code of Virginia, as hereto-
fore amended, be amended and re-enacted so as to read as follows:

Section 227. License Tax on Telegraph and Telephone Companies,
and on Any lT‘irm or Person Operating the Apparatus Necessary to
Communicate by Telegraph or Telephone-—Each telegraph company
and firm, or person, operating the apparatus necessary to communicate
by telegraph, shall, for the privilege of doing business between points
within this State, pay a license tax as follows, to-wit: two dollars and
twenty-five cents per mile of line of poles or conduits owned or op-
erated by any company, firm or person in this State and an additional
charge of three and one-eighth per centum of the gross receipts of the
company, firm or person received (or due, though not received), from
business done within this State during the year ending thirty-first day
of December.

The specific license tax to be paid by every corporation, person, or
association, for the privilege of operating the apparatus necessary to
communicate by telephone, shall be, when the gross receipts do not
exceed sixty-five thousand dollars, and when the number of miles of
poles do not exceed seven hundred miles, and a majority of the stock
or other property of such company is not owned or controlled by any
other telephone or telegraph company whose receipts exceed sixty-five
thousand dollars, a sum equal to one and one-sixteenth per centum of
the gross receipts of such corporation, person or association from busi-
ness done within this State during the year ending the thirty-first day
of December preceding; when the gross receipts from business done
within this State during any such year are in excess of sixty-five
thousand dollars, or the number of miles of poles exceeds seven hun-
dred or a majority of the stock or other property of such company is
owned or controlled by any other telephone or telegraph company
whose receipts exceed sixty-five thousand dollars, the license tax shall
be a sum equal to one and one-sixteenth per centum of such receipts
up to sixty-five thousand dollars and an additional sum equal to two
and one-half per centum of such receipts exceeding sixty-five thousand
dollars, and, in addition, a sum equal to two dollars and twenty-five
cents per mile of line of poles or conduits, owned or operated by such
corporation, person, or association in this State, provided that when the
gross receipts do not exceed an average of two hundred dollars per
mile of line of poles or conduits the license tax on gross receipts shall
be as herein provided, and the additonal sum equal to one dollar per
mile of line of poles or conduits owned or operated by such corpora-
tion, person, or association in this State instead of two dollars and
twenty-five cents per mile as hereinabove provided; when the number
of miles of poles exceeds seven hundred and no license tax is paid
upon gross receipts the license tax shall be a sum equal to ten dollars
per mile of line of poles or conduits, owned or operated by such cor-
poration, person or association in this State; provided that no license
tax shall be charged against any telephone company, chartered in this
State for the privilege of prosecuting its business when such company
is purely a local mutual association, and does not charge others for
transmitting messages over its line or lines, and is not designed to
accumulate profits for the benefit of or to pay dividends to, the stock-
holders or members thereof.

The license tax to be paid by any firm or person, not incorporated,
transacting a telegraph or telephone business, or owning or operating a
telegraph or telephone instrument, line or conduit, shall be assessed by
the commissioner of the revenue for the county or city wherein the
principal office of such firm or person is located, or in which such firm
or person resides.

The provisions of this section, as hereby amended, shall apply to
the assessment for the tax year nineteen hundred and thirty-six and
annually thereafter, unless otherwise provided by law.