Pursuant to the provisions of section 58.1-3813.1, Code of Virginia, there is hereby imposed a special tax of two dollars and eighteen cents ($2.18) per month on each consumer of telephone service for each telephone line provided by any corporation subject to the provisions of chapter 26, title 58.1, Code of Virginia; provided, however, that this tax is not imposed on federal, state or local government agencies, or on any consumers of any commercial mobile radio service, as such term is defined in Code of Virginia section 56-484.12, or on any subscriber of individual telephone service who resides in a nursing home or similar adult care facility.  Residents of nursing homes and similar adult care facilities shall notify the County Department of Fire and Life Safety of the individual's eligibility for the exemption from the tax, and upon request shall provide the County with documentation satisfactory to the County of entitlement to the exemption.