This article imposes a tax, in addition to other
taxes imposed for the fiscal year beginning July 1, 1984, for the
purpose of providing revenue for the general fund of the County.
This article is adopted pursuant to the authority
granted by § 58.1-3814 of the Code of Virginia, 1950, as
amended.
This article is titled "An Ordinance Imposing
a Tax on the Residential Users and the Commercial or Industrial User
or Consumer or Consumers of the Utility Service or Services Provided
by the Virginia Electric and Power Company, Providing for its Collection
and Penalties for Violation in the County of Mathews, Virginia" and
shall be known, designated, and cited as the "Utility Tax Ordinance."
For the purpose of this article, certain words
and terms used herein shall be interpreted or defined as follows:
COMMERCIAL OR INDUSTRIAL USER
The owner or tenant of property used for commercial or industrial
purposes, including the owner of master-metered apartment buildings,
who pays for utility service for said property.
COMMISSIONER OF REVENUE
The Commissioner of Revenue of Mathews County, Virginia,
or his/her duly authorized representative.
COUNTY
Mathews County, Virginia.
EXEMPT
Exempt from the utility tax according to the provisions of
this article.
PERSON
Individuals, firms, partnerships, associations, corporations,
and combinations of individuals, of whatever form or character.
PURCHASER
Every person who purchases utility service from the Virginia
Electric and Power Company.
RESIDENTIAL USER
The owner or tenant of private residential property or tenant
of any apartment who pays for utility service in or for said property.
SELLER
The Virginia Electric and Power Company, a public service
corporation.
TREASURER
The Treasurer of the County of Mathews or his/her duly authorized
representative.
UTILITY SERVICE
Electric service furnished in the County of Mathews, Virginia,
by the Virginia Electric and Power Company.