Pursuant to §§ 10.1-1411, 58.1-3812[1] and 58.1-3814, Code of Virginia 1950 (as amended), a tax
is hereby levied on consumers of utility services in the amounts and
under the provisions and conditions as hereinafter set forth.
[1]
Editor's Note: Code of Virginia, § 58.1-3812, was
repealed by Acts 2006, c. 780, cl. 2, effective 1-1-2007.
The following words and phrases shall, when used in this article,
have the following respective meanings, except where the context clearly
indicates a different meaning.
Shall have the same meaning ascribed to it in § 58.1-3703C(10),
except that for purposes of this article, the word "entity" shall
be substituted for the word "corporation" whenever it is used in that
section.
The owner or tenant of property used for commercial or industrial
purposes, including master metered apartment buildings, who pays for
utility service for said property.
A person who, individually or through agents, employees,
officers, representatives or permittees, makes a taxable purchase
of local utility services.
Subject to the exclusions of this section, the amount charged
for the taxable purchase of local electric services. However, "gross
charges" shall not include charges or amounts paid for administrative
services, including, without limitation, service connection and reconnection
and late payments.
The owner or tenant of private residential property who pays
for utility service in or for said property, or a tenant of an apartment
who pays for utility service in or for said property.
Every person engaged in the business of selling local electric
services to consumers.
The acquisition of electric services for consumption or use.
Local electric service furnished within the County.
There is hereby imposed and levied by the County of Shenandoah,
Virginia, upon each and every purchaser of a utility service a tax
in the following amounts:
A.
Residential consumer of electric service: Such tax shall be 20% times
the minimum monthly charge imposed by the service provider plus the
rate of $0.014487 on each per kilowatt hour (kwh) delivered monthly
to residential consumers by the service provider, not to exceed $3
monthly.
B.
Commercial or industrial consumer of electric service: Such tax shall
be 10% times the minimum monthly charge imposed by the service provider
plus the rate of $0.007136 on each kilowatt hour (kwh) delivered monthly,
not to exceed $15 per month.
Utility bills shall be considered monthly bills if submitted
12 times annually for a period of approximately one month or any portion
thereof. In case bills are submitted by any seller for more than one
month's utility service, the amount of said bill included in computing
the tax shall be the net charges allowed herein multiplied by the
number of months for which said bill is submitted.
A.
It shall be the duty of every service provider, in acting as the
tax collecting medium or agency for the County of Shenandoah, 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 each service provider to the County Treasurer and, simultaneously,
each service provider shall remit the amount of tax, shown by said
report to have been collected, to the County Treasurer on or before
the last day of the second calendar month thereafter, together with
the name and address of any consumer who has refused to pay his tax.
The required reports shall be in the form prescribed by the County
Treasurer. The tax imposed and levied by this article shall become
effective on bills rendered on the first complete billing cycle after
July 1, 1977, and thereafter.
B.
Each and every service provider shall keep complete records showing
all taxable purchases in the County, which records shall show the
price charged against each consumer with respect to each consumer
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 agents of the County at reasonable times, and
the duly authorized agents of the County shall have the right, power
and authority to make such transcripts thereof during such times as
they may desire.
C.
In all cases where the service provider collects the price for utility
services other than on a monthly basis, the tax imposed and levied
by this article may be computed on the aggregate amount of taxable
purchases during the period billed for, provided that the amount of
tax to be collected shall be the nearest whole cent to the amount
computed, multiplied by the number of months, or portion thereof,
covered by the bill.
D.
Until the consumer pays the tax to such provider of billing services,
the tax shall constitute a debt to the locality. If any consumer receives
and pays for electricity but refuses to pay the tax on the bill that
is imposed by a locality, the provider of billing services shall notify
the locality of the name and address of such consumer. If any consumer
fails to pay a bill issued by a provider of billing services, including
the tax imposed by a locality as stated thereon, the provider of billing
services shall follow its normal collection procedures with respect
to the charge for electric service and the tax, and upon collection
of the bill or any part thereof shall i) apportion the net amount
collected between the charge for electric service and the tax and
ii) remit the tax portion to the appropriate locality. After the consumer
pays the tax to the provider of billing services, the taxes shall
be deemed to be held in trust by such provider of billing services
until remitted to the localities.
The County Treasurer shall be charged with the power and the
duty of collecting the taxes levied and imposed hereunder and shall
cause the same to be paid into the general fund of the County.
A.
The United States of America, the State 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 utility services used by such governmental
agencies.
B.
There shall be no tax computed on bills submitted for electric service
for heating water and space heating where a separate meter is used
solely for water heating and space heating service, or on bills submitted
solely for unmetered service, or on bills submitted on sales of electric
utility service for resale.
Revenues derived from taxes imposed or levied by this article
shall, to the extent necessary, be used to fund the expenses incurred
in operating the solid waste disposal system by the County; and revenues
in excess of this amount shall be used for the County governmental
purposes.
Any officer of any service provider who willfully violates the
provisions of this article shall in addition to other penalties provided
by law be guilty of a Class 1 misdemeanor. Such conviction shall not
relieve any person from the payment, collection and remittance of
such tax as provided by this article, or from the civil penalties
set forth in Virginia Code § 58.1-3907.
