[Adopted 10-13-2004 by Ord. No. 2004-5]
This article shall be known as and may be cited as the "Utility
Consumers Tax Ordinance of Carroll County, Virginia, Ordinance No.
2004-5."
B.
Jurisdiction. The provisions of this article shall apply to Carroll
County, Virginia, including the incorporated municipalities where
the utility consumers tax does not exist.
C.
Purpose: to impose a tax on the consumers of public utility companies
which do business in Carroll County and to enlarge the County's tax
base.
In the construction of this article, the rules contained in
this section shall be observed and applied, except when the context
clearly indicates otherwise:
A.
Words used in the present tense shall include the future, and words
used in the singular number shall include the plural number, and the
plural the singular.
B.
The word "shall" is mandatory and not discretionary.
C.
The word "may" is permissive and not mandatory.
D.
The word "approved" shall be considered to be followed by the words
"or disapproved."
E.
The masculine gender includes the feminine and neuter.
F.
Any reference to this article includes all ordinances amending or
supplementing the same.
A.
COMMERCIAL USER
INDUSTRIAL USER
MOBILE LOCAL TELECOMMUNICATION SERVICE
PERSON
PURCHASER
RESIDENTIAL USER
SELLER
UTILITY SERVICE
For the purpose of this article, the following words and phrases
shall have the meanings respectively ascribed by this section:
The owner or tenant of property providing a service, buying
or selling goods, including but not limited to the owners of apartment
building and trailer courts receiving utility service through master
meters, except that such term shall mean any person furnished utility
service classified as "business" under tariffs filed with the State
Corporation Commission.
The owner or tenant of property producing a product for sale,
including but not limited to manufacturing, mining and construction
services, except that such term shall also mean any person furnished
utility service classified as "business" under tariffs filed with
the State Corporation Commission.
Any two-way mobile or portable local telecommunication service
and specialized mobile radio.
Includes individuals, firms, partnerships, associations,
corporations, and combinations of individuals of whatever form and
character.
Every person who purchases utility services.
The owner or tenant of any private residential property or
the tenant of any multifamily residential unit which is responsible
for the payment of utility services for that property, except that
such term shall mean any person furnished utility service classified
as "residential" under tariffs filed with the State Corporation Commission.
Any person who sells or furnishes telephone, gas, or electrical
service.
Local telephone service (excluding long-distance charges)
and electrical services provided and used within the boundaries of
Carroll County, Virginia.
B.
Consumer, gross charge, mobile service consumer, mobile service provider,
service address and taxable purchasers. The terms "consumer," "gross
charge," "mobile service consumer," "mobile service provider," "service
address" and "taxable purchase" shall have the meanings as provided
in § 58.1-3812, Code of Virginia 1950, as amended,[1] and such definitions are incorporated herein by reference.
[1]
Editor's Note: Section 58.1-3812, Code of Virginia, was repealed
by Acts 2006, c. 780.
There is hereby imposed and levied upon each and every purchaser
of a utility service a tax in the following amounts:
A.
Electricity. On purchasers of electric services for residential purposes,
the tax shall be in the amount of $0.01140 per kilowatt hour (kwh)
delivered by a service provider, not to exceed a maximum of $3 per
month.
[Amended 1-18-2005 by Ord. No. 2005-1]
B.
On purchasers of electricity for commercial purposes, the tax shall
be in the amount of $0.0290 per kilowatt hour (kwh) delivered by a
service provider, not to exceed a maximum of $20 per month.
C.
On purchasers of electricity for industrial purposes, the tax shall
be in the amount of $0.0115 per kilowatt hour (kwh) delivered by a
service provider, not to exceed a maximum of $50 per month.
D.
Telephones. On purchasers of telephone service for residential or
commercial or industrial purposes, the tax shall be in the amount
of 20% of the charges, exclusive of any federal or state tax thereon,
made by the seller with respect to such telephone service; provided,
however, that in any case any monthly bill for residential use shall
exceed $15, there shall be no tax computed on so much of such bill
as shall exceed $15, which provides a maximum monthly levy for such
purchasers of $3; and provided, further, that in any case any monthly
bill for telephone service for commercial or industrial purposes shall
exceed $25, there shall be no tax on such bill as exceeds $25, which
provides a maximum monthly levy of $5; provided, however, no tax shall
be imposed on services or equipment furnished by telephone companies
subject to public utility regulations during any period in which services
or equipment are in competition with services or equipment furnished
by or available from persons other than telephone companies subject
to public utility regulations.
[Amended 1-18-2005 by Ord. No. 2005-1]
E.
In the event that bills shall be rendered for utility services herein
stated on a basis other than one month, the tax imposed hereby shall
be computed pro rata as if such bill had been rendered on a monthly
basis with the rates and minimums herein applied.
F.
Each purchaser of the specified utility service shall pay the tax
imposed and levied by this article at the time the purchase price
is paid to the seller of the utility service. In the event a purchaser
makes a partial payment, the tax must be paid at the time the final
portion of the purchase price is paid.
G.
Mobile telecommunications. On purchasers of mobile local telecommunications
services provided by a mobile service provider or by retailers of
cellular telephone service, the tax shall be in the amount of 10%
of the monthly gross charge made by the seller against the purchaser
with respect to each mobile local telecommunications service, which
tax, in every case, shall be collected by the seller from the purchaser
or consumer and shall be paid by the purchaser or consumer to the
seller for the use of the County at the time that the purchase price
of such charge shall become due or payable under the agreement between
the purchaser or consumer and the seller; provided, however, that
the tax herein imposed shall not be deemed to apply to that part of
the charge in excess of $30 per month made by any seller of such mobile
local telecommunications service to any mobile service purchaser or
consumer thereof. The maximum monthly levy for such purchasers shall
be $3.
[Amended 1-18-2005 by Ord. No. 2005-1]
H.
This tax is imposed or levied on a taxable purchase by a purchaser
or consumer of such service if the purchaser or consumer has a service
address within Carroll County, Virginia.
A.
It shall be the duty of every seller in acting as the tax collecting
medium or agency for Carroll 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 month or billing period shall be reported by
each seller to the Commissioner of Revenue of Carroll County, and
each seller shall remit the amount of tax shown by this report to
have been collected to the Carroll County Treasurer on or before the
last day of the first calendar month thereafter, together with the
name and address of any purchaser who has refused to pay his tax.
B.
In all cases where the seller collects the price for utility service
in stated periods, the tax imposed and levied by this article shall
be computed on the amount of purchase during the month to each bill
rendered, provided the amount of tax to be collected shall be the
nearest whole cent to the amount computed.
C.
The Treasurer of Carroll County will be charged with the power and
duty of collecting the taxes imposed and levied under this article.
D.
The Commissioner of Revenue shall prescribe forms of any report or
the payment of any funds set forth in this article.
E.
If any person whose duty it is to do so fails or refuses to make
the report or remit the tax required by this article within the time
and in the amount required, there shall be added to the amount of
tax due a penalty in the amount of 10% of the tax, plus interest thereon
at the judgment rate, which shall be computed on the tax and penalty
from the date such were due and payable.
A.
Each seller shall keep complete records showing all purchasers in
Carroll 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 records shall be kept open for inspection by the duly authorized
agents of Carroll County during regular business hours or business
days, and the duly authorized agents of Carroll County shall have
the right, power and authority to make such transcripts thereof during
times as they may desire.
B.
If any seller shall maintain its records at a location other than
within Carroll County, Virginia, such seller's custodian shall, upon
request of the Commissioner of Revenue, and within 10 days thereafter,
personally appear before the Commissioner of Revenue, make available
the records specified above, either in written or magnetic form, and
respond to proper inquiries from the Commissioner of Revenue.
The United States of America, the Commonwealth of Virginia,
and the political subdivisions, boards, commissions and authorities
thereof are hereby exempt from the payment of the tax imposed and
levied by this article with regard to the purchase of utility services
used by such governmental agencies. All volunteer fire departments,
volunteer rescue squads, civic clubs and all organizations exempt
under § 58.1-3600 et seq., Code of Virginia, are exempt
from the payment of the tax imposed and levied by this article. It
shall be the responsibility of the County to determine which purchasers
are exempt from the tax and furnish such information to the seller.
[Amended 11-14-2013]
Any purchaser failing, refusing or neglecting to pay the tax
imposed or levied by this article and any seller violating the provisions
of this article and any officer, agent or employee of the seller violating
the provisions of this article shall be guilty of a Class 1 misdemeanor.
Each failure, neglect, refusal or violation and each day's continuance
thereof shall constitute a separate offense. Such conviction shall
not relieve any person from the payment, collection, and remittance
of such tax provided in this article.
Certified copies of this article and all amendments thereto
shall be filed in the offices of the County Administrator, the Commissioner
of Revenue, the Treasurer, and the Clerk of the Circuit Court of Carroll
County, Virginia.
[Amended 11-14-2013]
All ordinances or portions of ordinances in conflict with the
provisions of this article are hereby repealed to the extent of their
conflict. This article hereby repeals and replaces the "Carroll County
Utility Tax Ordinance," adopted July 11, 1984, as amended.
