[Code 1991, § 17-115; Ord. No. 00-19, 10-25-2000]
The following words, terms, and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
The volume of gas at standard pressure and temperature in
units of 100 cubic feet.
Any customer, except a residential consumer, of a utility
service.
A public utility authorized to furnish natural gas service
in Virginia.
1,000 watts of electricity delivered in a one-hour period
by an electric service provider to an actual consumer; provided, however,
that in the case of eligible customer-generators (sometimes called
cogenerators), as defined in Code of Virginia, § 56-594,
it means kwh supplied from the electric grid to such customer-generators,
minus the kwh generated and fed back to the electric grid by such
customer-generators.
Every person who, individually or through agents, employees,
officers, representatives or permittees, makes a taxable purchase
of utility service in the City.
The owner or tenant of residential property who pays the
utility service for such property.
Every person engaged in the business of delivering utility
service to consumers.
Local telecommunication services (as such term is defined
in Division 2 of this article), enhanced emergency telephone (i.e.,
E-911 system) service, electric service, and natural gas service furnished
or delivered by any seller within the corporate limits of the City.
[Code 1991, § 17-116; Ord. No. 00-19, 10-25-2000]
A.
The United States of America, the commonwealth, and the political
subdivisions, boards, commissions, authorities and agencies thereof
are hereby exempt from the payment of the taxes imposed and levied
pursuant to this article with respect to the purchase of utility services
and used by such governmental agencies.
[Code 1991, § 17-117; Ord. No. 00-19, 10-25-2000]
Except as otherwise provided in this article, any purchaser
failing, refusing, or neglecting to pay any tax imposed and levied
pursuant to this article, any seller violating any provision of this
article, or any officer, agent or employee of any such seller violating
any provision of this article, shall, upon conviction thereof, be
guilty of a Class 4 misdemeanor. Each such failure, refusal, neglect
or violation and each day's continuance thereof shall constitute a
separate offense. Conviction thereof shall not relieve any person
from the payment, collection, or remittance of the tax as provided
in this article.
[Code 1991, § 17-118; Ord. No. 00-19, 10-25-2000]
A.
In all cases where a seller collects the price for utility service
in stated periods, the taxes imposed and levied pursuant to this article
shall be computed during the month or period according to each bill
rendered, provided the amount of tax to be collected shall be the
nearest whole cent to the amount computed.
B.
For the purposes of this section, bills shall be considered monthly
bills if submitted 12 times annually for periods of approximately
one month each. If a bill is rendered for utility service on a basis
other than one month, the tax shall be computed pro rata, as if such
bill were rendered on a monthly basis, with the rates specified in
the applicable section of this article applied accordingly.
C.
For the purposes of this article, the taxes imposed on various categories
or classes of consumers, such as "residential," "commercial," or "industrial,"
shall be imposed in accordance with the classifications for utility
service established by each service provider.
[Code 1991, § 17-119; Ord. No. 00-19, 10-25-2000]
A.
Except as otherwise provided under this article, every seller shall
bill and collect from each consumer of utility service the taxes imposed
and levied pursuant to this article at the time of collecting the
purchase price charged for such utility service. Taxes imposed pursuant
to this article upon consumers of electric service shall be reported
by each service provider to the Commissioner of the Revenue and remitted
to the City Treasurer in accordance with Code of Virginia, §§ 58.1-3814
and 58.1-2901. Taxes imposed pursuant to this article upon consumers
of natural gas service shall be reported by each service provider
to the Commissioner of the Revenue and remitted to the City Treasurer
in accordance with Code of Virginia, §§ 58.1-3814 and
58.1-2905.
B.
After the consumer pays the tax imposed under this article to the
service provider, the taxes shall be deemed to be held in trust by
such service provider until remitted to the City Treasurer.
C.
If any consumer receives and pays for utility service but refuses
to pay the tax imposed pursuant to this article upon such service,
the service provider shall notify the City Treasurer of the name and
address of such consumer.
[Code 1991, § 17-120]
Each seller shall keep complete records showing all purchases
of its utility service in the City, including the price charged each
purchaser with respect to each purchase, the date thereof, the day
of payment thereof, and the amount of tax imposed pursuant to this
article. Such records shall be kept at the seller's offices for a
period of three years for inspection by the duly authorized agents
of the City during regular business hours. The duly authorized agents
of the City shall have the right, power, and authority to make such
transcripts thereof during such times as they may reasonably require.
[Code 1991, § 17-121]
The City Treasurer shall be charged with the enforcement of
this article and shall cause all taxes levied under this article to
be paid into the general treasury of the City.
