[Adopted 6-1-1982; amended in its entirety 10-9-2000]
As used in this article, the following terms shall have the
meanings indicated:
Every person who, individually or through agents, employees,
officers, representatives or permitees, makes a taxable purchase of
electricity in this jurisdiction.
One thousand watts of electricity delivered in a one-hour
period by an electric provider to an actual consumer, except 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.
Any individual, corporation, company or other entity.
The owner or tenant of property used primarily for residential
purposes, including but not limited to, apartment houses and other
multiple-family dwellings.
The person who delivers electricity to a consumer.
Relates to the larger portion of the use for which electric
utility service is furnished.
A.
In accordance with Code of Virginia, § 58.1-3814, effective
January 1, 2001, there is hereby imposed and levied a monthly tax
on each purchase of electricity delivered to consumers by a service
provider, classified as determined by such provider, as follows:
(1)
Residential consumers. Such tax shall be at the rate of $0.01500
on each kWh delivered monthly to residential consumers by a service
provider, with a minimum tax of $1.50 per month and a maximum tax
of $2 monthly.
(2)
Nonresidential consumers. Such tax on nonresidential consumers shall
be at the rates per month for the classes of nonresidential consumers
as set forth below:
(a)
Commercial consumers. Such tax shall be at the rate of $0.01250
on each kWh delivered monthly to commercial consumers, with a minimum
tax of $1.50 per month and a maximum tax of $20 monthly.
(b)
Industrial consumers. Such tax shall be at the rate of $0.01250
on each kWh delivered monthly to industrial consumers, with a minimum
tax of $1.50 per month and a maximum tax of $30 monthly.
(c)
The conversion of tax pursuant to this article to monthly kWh
delivered shall not be effective before the first meter reading after
December 31, 2000, prior to which time the tax previously imposed
by this jurisdiction shall be in effect.
B.
Exemptions. The following consumers of electricity are exempt from
the tax imposed by this article:
(1)
The United States of America, the commonwealth and the political
subdivisions thereof, including this jurisdiction.
C.
Billing, collection and remittance of tax. The service provider shall
bill the electricity consumer tax to all users who are subject to
the tax and to whom it delivers electricity and shall remit the same
to this jurisdiction on a monthly basis. Such taxes shall be paid
by the service provider to this jurisdiction in accordance with Code
of Virginia, § 58.1-3814, paragraphs F and G, and Code of
Virginia, § 58.1-2901. If any consumer receives and pays
for electricity but refuses to pay the tax imposed by this section,
the service provider shall notify this jurisdiction of the name and
address of such consumer. If any consumer fails to pay a bill issued
by a service provider, including the tax imposed by this section,
the service provider must follow its normal collection procedures
and upon collection of the bill or any part thereof must apportion
the next amount collected between the charge for electric service
and the tax and remit the tax portion to this jurisdiction. Any tax
paid by the consumer to the service provider shall be deemed to be
held in trust by such provider until remitted to this jurisdiction.
D.
Computation of bills not on monthly basis. Bills shall be considered
as monthly bills for the purposes of this article if submitted 12
times per year of approximately one month each. Accordingly, the tax
for a bimonthly bill (approximately 60 days) shall be determined as
follows:
Any consumer of electricity failing, refusing or neglecting
to pay the tax imposed and levied under this article, and any officer,
agent or employee of any service provider violating the provisions
of this article shall, upon conviction thereof, be punished by a fine
of not less than $10 nor more than $300, or by imprisonment in jail
for not more than 90 days, or by both such fine and imprisonment.
Each such failure, refusal, neglect or violation shall constitute
a separate offense. Such conviction shall not relieve any person from
the payment, collection and remittance of the tax as provided in this
article.
