[Adopted 5-14-1984]
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:
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.
The Commissioner of Revenue of Mathews County, Virginia,
or his/her duly authorized representative.
Mathews County, Virginia.
The Commissioner of Revenue of Mathews County, Virginia.
Exempt from the utility tax according to the provisions of
this article.
Individuals, firms, partnerships, associations, corporations,
and combinations of individuals, of whatever form or character.
Every person who purchases utility service from the Virginia
Electric and Power Company.
The owner or tenant of private residential property or tenant
of any apartment who pays for utility service in or for said property.
The Virginia Electric and Power Company, a public service
corporation.
The Treasurer of the County of Mathews or his/her duly authorized
representative.
Electric service furnished in the County of Mathews, Virginia,
by the Virginia Electric and Power Company.
A.
Tax imposed. Effective with the first bill for electric
energy rendered for meter readings on or after January 1, 2001, the
rate of tax on the electric energy delivered to an ultimate consumer
shall be as follows:
[Amended 9-26-2000]
B.
Collection of tax. The tax imposed by this article
shall in every case be collected by the seller from the purchaser
and shall be paid by the purchaser unto the seller for the use of
the County at the time the purchase price or such charge shall become
due and payable under the agreement between the purchaser and the
seller. It shall be the duty of the seller in acting as the tax collecting
medium or agency for the County to collect from the purchaser for
the use of the County the tax hereby imposed and levied at the time
of collecting the purchase price charged therefor, and the taxes collected
during each calendar month shall be reported by the seller to the
Commissioner of Revenue, and the seller shall remit the amount of
tax shown by said report to have been collected to the Treasurer on
or before the last day of the second calendar month thereafter, together
with the name and address of any purchaser who has refused to pay
his/her tax. The required reports shall be in the form prescribed
by the Commissioner of Revenue.
C.
Books and records. The seller shall keep complete
records showing all purchases in the County, which records shall show
the price charged against each purchaser with respect to each purchase,
the date thereof, and the date of payment thereof, and the amount
of tax imposed hereunder, and such record shall be kept open for inspection
by the duly authorized agent of the County at reasonable times, and
the duly authorized agent of the County shall have the right, power,
and authority to make such transcripts thereof during such times as
he/she may desire.
D.
Exception.
(1)
The United States of America, the Commonwealth of
Virginia, and the political subdivisions, boards, commissions, and
authorities thereof are hereby exempted from the payment of the tax
imposed and levied by this article with respect to the purchase of
the utility service used by such government agencies.
(2)
Any residential user who purchases the utility services provided by the Virginia Electric and Power Company and whose meter reading is taken on and after 12:01 a.m. on August 1, 1984, shall be exempt from the tax imposed by this article, provided that the user qualifies for exemption from the taxation of real estate pursuant to Article VII, Tax Relief for the Elderly, of this chapter, which article became effective on January 1, 1983.
A.
Penalties for violation by the purchaser. Any purchaser
failing, refusing, or neglecting to pay the tax hereby imposed or
levied shall, upon conviction, be subject to a fine of not more than
$100. Each failure, refusal, neglect, or violation and each day's
continuance thereof shall constitute a separate offense.
B.
Penalties for violation by the seller. The seller
and any officer, agent, or employee of the seller violating the provisions
hereof shall, upon conviction, be subject to a fine of not more than
$100. Each failure, refusal, neglect, or violation and each day's
continuance thereof shall constitute a separate offense.
C.
Enforcement. It shall be the duty of the Commissioner
of Revenue to enforce all aspects of this article, with the exception
of the delinquencies involved, which shall be enforced by the Treasurer.
D.
Disbursement of fines. All fines collected from any
person for violating any provision of this article, upon conviction
thereof, shall be credited to the general fund of the County and deposited
by the Treasurer in the same manner as that prescribed for other County
moneys.
